{ "article": { "LEGIARTI000022179731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 DG bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022179731", "URL": "article/LEGI/ARTI/00/00/22/17/97/LEGIARTI000022179731.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 71-I-3° et II de la loi n° 2016-1917 du 29 décembre 2016, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022169567", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034568260", "@num": "3", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000006307476", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021667373", "@fin": "2999-01-01", "#text": "7° : Impatriés non salariés", "@debut": "2010-01-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179301", "@fin": "2999-01-01", "#text": "XI : Dispositions communes aux différentes catégories de revenus", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020103185", "@fin": "2010-05-01", "@num": "41 DG bis", "@etat": "MODIFIE", "@debut": "2009-01-15", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000022179731", "@fin": "2017-05-05", "@num": "41 DG bis", "@etat": "PERIME", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont éligibles aux dispositions du b du 1 du I de l'article 155 B du code général des impôts, les activités de recherche et de développement expérimental.

" } }, "LEGIARTI000006307476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307476", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307476.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0155ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L54 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L9 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307476", "@fin": "1982-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307477", "@fin": "1983-10-09", "@num": "155 B", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549545", "@fin": "2015-08-08", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013571", "@fin": "2016-11-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171653", "@fin": "2017-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2016-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805458", "@fin": "2018-12-31", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037985788", "@fin": "2999-01-01", "@num": "155 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière d'impôt sur le revenu, lorsqu'elle exerce personnellement une activité dont les produits relèvent de la catégorie des bénéfices industriels et commerciaux, des bénéfices agricoles ou des bénéfices non commerciaux ou revenus assimilés, la femme mariée souscrit elle-même les déclarations spéciales correspondant à ces catégories de revenus. Les procédures de fixation des bases d'imposition ou de rectification des déclarations sont suivies entre l'administration et l'intéressée et, sans préjudice du droit de réclamation du contribuable, produisent directement effet pour la détermination du revenu global. Sur la demande que le contribuable souscrit en même temps que la déclaration d'ensemble des revenus du foyer, l'administration des impôts lui fait connaître distinctement, par lettre recommandée avec accusé de réception, les compléments ou modifications que l'administration a décidé d'apporter à cette déclaration du fait de ces procédures.
\n
Le fait que les procédures aient été conduites directement avec la femme mariée avant l'entrée en vigueur du présent article n'est pas par lui-même de nature à entacher ces procédures d'irrégularité.
" } }, "LEGIARTI000006307477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307477", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0155ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L9", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L54 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L9 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307476", "@fin": "1982-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307477", "@fin": "1983-10-09", "@num": "155 B", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549545", "@fin": "2015-08-08", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013571", "@fin": "2016-11-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171653", "@fin": "2017-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2016-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805458", "@fin": "2018-12-31", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037985788", "@fin": "2999-01-01", "@num": "155 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière d'impôt sur le revenu, lorsqu'elle exerce personnellement une activité dont les produits relèvent de la catégorie des bénéfices industriels et commerciaux, des bénéfices agricoles ou des bénéfices non commerciaux, ou revenus assimilés, la femme mariée souscrit elle-même les déclarations spéciales correspondant à ces catégories de revenus (1).
\n
\n
(1) Voir également livre des procédures fiscales, art. L 9 et L 54.
\n
" } }, "LEGIARTI000020549545": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549545", "URL": "article/LEGI/ARTI/00/00/20/54/95/LEGIARTI000020549545.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. 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I.-1. Les salariés et les personnes mentionnées aux 1°, 2° et 3° du b de l'article 80 ter appelés de l'étranger à occuper un emploi dans une entreprise établie en France pendant une période limitée ne sont pas soumis à l'impôt à raison des éléments de leur rémunération directement liés à cette situation ou, sur option, et pour les salariés et personnes autres que ceux appelés par une entreprise établie dans un autre Etat, à hauteur de 30 % de leur rémunération.

Sur agrément délivré dans les conditions prévues à l'article 1649 nonies, ne sont également pas soumises à l'impôt, à hauteur de 30 % de leur rémunération, les personnes non salariées qui établissent leur domicile fiscal en France au plus tard le 31 décembre 2011 et qui remplissent les conditions suivantes :

a) Apporter une contribution économique exceptionnelle à la France au sens de l'article L. 314-15 du code de l'entrée et du séjour des étrangers et du droit d'asile ;

b) Ou exercer à titre principal une activité figurant sur une liste fixée par décret en raison du caractère spécifique des compétences requises ou de difficultés de recrutement ;

c) Ou souscrire, à compter du 1er janvier 2008 et dans les conditions définies à l'article 885 I ter, au capital de sociétés répondant aux conditions définies audit article, pour un montant excédant la limite inférieure de la première tranche du barème de l'impôt de solidarité sur la fortune, et prendre l'engagement de conserver les titres souscrits pendant la durée de l'agrément et, en cas de cession, de réinvestir le produit de la cession dans des titres de même nature.

Les alinéas précédents sont applicables sous réserve que les salariés et personnes concernés n'aient pas été fiscalement domiciliés en France au cours des cinq années civiles précédant celle de leur prise de fonctions et, jusqu'au 31 décembre de la cinquième année civile suivant celle de cette prise de fonctions, au titre des années à raison desquelles ils sont fiscalement domiciliés en France au sens des a et b du 1 de l'article 4 B.

Si la part de la rémunération soumise à l'impôt sur le revenu en application du présent 1 est inférieure à la rémunération versée au titre de fonctions analogues dans l'entreprise ou, à défaut, dans des entreprises similaires établies en France, la différence est réintégrée dans les bases imposables de l'intéressé.

2. La fraction de la rémunération correspondant à l'activité exercée à l'étranger pendant la durée définie au 1 est exonérée si les séjours réalisés à l'étranger sont effectués dans l'intérêt direct et exclusif de l'employeur.

3. Sur option des salariés et personnes mentionnés au 1, soit la fraction de la rémunération exonérée conformément aux 1 et 2 est limitée à 50 % de la rémunération totale, soit la fraction de la rémunération exonérée conformément au 2 est limitée à 20 % de la rémunération imposable résultant du 1.

4. Les salariés et personnes mentionnés au présent I ne peuvent pas se prévaloir de l'article 81 A. \n

II.-Les salariés et personnes mentionnés au I sont, pendant la durée où ils bénéficient des dispositions du même I, exonérés d'impôt à hauteur de 50 % du montant des revenus suivants :

a) Revenus de capitaux mobiliers dont le paiement est assuré par une personne établie hors de France dans un Etat ou territoire ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale ;

b) Produits mentionnés aux 2° et 3° du 2 de l'article 92 dont le paiement est effectué par une personne établie hors de France dans un Etat ou territoire ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale ;

c) Gains réalisés à l'occasion de la cession de valeurs mobilières et de droits sociaux, lorsque le dépositaire des titres ou, à défaut, la société dont les titres sont cédés est établi hors de France dans un Etat ou territoire ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale. Corrélativement, les moins-values réalisées lors de la cession de ces titres sont constatées à hauteur de 50 % de leur montant.

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art. 344 I-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179841", "@num": "344 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179838", "@num": "347", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 347 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179835", "@num": "348", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 348 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179745", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179828", "@num": "381 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179743", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179734", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300106", "@num": "446 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299800", "@num": "446 ter A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299801", "@num": "446 ter B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019330695", "@num": "446 ter C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179727", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179721", "@num": "46 AG quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179713", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179709", "@num": "46 AZA septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AZA septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179693", "@num": "46 quater-0 RF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 RF (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179689", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179680", "@num": "46 quater-0 ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179671", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179667", "@num": "46 quater-0 ZZ ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179704", "@num": "46 ter A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179701", "@num": "46 ter B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179696", "@num": "46 ter D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298553", "@num": "49 septies YD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YD (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298554", "@num": "49 septies YE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298555", "@num": "49 septies YF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YF (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298556", "@num": "49 septies YG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YG (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298557", "@num": "49 septies YH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YH (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298558", "@num": "49 septies YI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YI (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179625", "@num": "49 septies YJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YJ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298579", "@num": "49 septies YW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YW (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298580", "@num": "49 septies YX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YX (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298581", "@num": "49 septies YY", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YY (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298583", "@num": "49 septies YZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YZ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179604", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298629", "@num": "58-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 58-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022166146", "@nor": "ECEL1006799D", "@num": "2010-421", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022166146", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022169556", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27", "@num_parution_jo": "0101" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022169567", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166681", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 2 duodecies, Art. 2 terdecies, Art. 2 terdecies A, Art. 2 terdecies B, Art. 2 terdecies C, Art. 2 septdecies, Art. 2 octodecies A, Sct. D-0 bis : Provisions pour investissements en faveur des entreprises de presse, Art. 10 G-0 bis, Art. 38 septdecies, Art. 39 D, Art. 41 DA, Art. 41 DGA, Art. 41 DG bis, Art. 46 AG duodecies, Art. 46 AG quaterdecies, Art. 46 AI ter, Art. 46 AZA septies, Art. 46 ter A, Art. 46 ter B, Art. 46 ter D, Art. 46 quater-0 RF, Art. 46 quater-0 YP, Art. 46 quater-0 YZH, Art. 46 quater-0 ZH, Art. 46 quater-0 ZJ bis, Art. 46 quater-0 ZZ ter, Art. 46 quindecies F, Art. 49 septies YD, Art. 49 septies YE, Art. 49 septies YF, Art. 49 septies YG, Art. 49 septies YH, Art. 49 septies YI, Sct. Section V septies : Crédit d'impôt pour relocalisation d'activité en France., Art. 49 septies YJ, Art. 49 septies YW, Art. 49 septies YX, Art. 49 septies YY, Art. 49 septies YZ, Art. 53 bis, Art. 58-0 A, Art. 70 quinquies B, Art. 313-0 BR ter, Art. 321 H, Art. 331 M bis, Art. 333 H quinquies, Art. 315 septies, Art. 315 nonies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 344 C, Art. 344 I-0 bis, Art. 344 M, Art. 347, Art. 348, Art. 381 X, Art. 446 ter, Art. 446 ter A, Art. 446 ter B, Art. 446 ter C, Sct. Chapitre III bis : Restitution de la prime pour l'emploi\n
\n

\n
\n
" } }, "LEGIARTI000031013571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-11-01", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031013571", "URL": "article/LEGI/ARTI/00/00/31/01/35/LEGIARTI000031013571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 263 de la loi n° 2015-990 du 6 août 2015, ces dispositions s'appliquent aux changements de fonctions intervenus à compter de la publication de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030982104", "@num": "263", "#text": "LOI n°2015-990 du 6 août 2015 - art. 263 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302200", "@num": "4 A", "#text": "Code général des impôts, CGI. - art. 4 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298097", "@num": "L314-15", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L314-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L54 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L9 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020549350", "@fin": "2011-06-01", "#text": "7 : Dispositions applicables aux impatriés détachés en France", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000025917530", "@fin": "2999-01-01", "#text": "7 : Dispositions applicables aux impatriés", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307476", "@fin": "1982-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307477", "@fin": "1983-10-09", "@num": "155 B", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549545", "@fin": "2015-08-08", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013571", "@fin": "2016-11-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171653", "@fin": "2017-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2016-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805458", "@fin": "2018-12-31", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037985788", "@fin": "2999-01-01", "@num": "155 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

a) Apporter une contribution économique exceptionnelle à la France au sens de l'article L. 314-15 du code de l'entrée et du séjour des étrangers et du droit d'asile ;

\n
\n

b) Ou exercer à titre principal une activité figurant sur une liste fixée par décret en raison du caractère spécifique des compétences requises ou de difficultés de recrutement ;

\n
\n

Le bénéfice du régime d'exonération est conservé en cas de changement de fonctions, pendant la durée définie au sixième alinéa du présent 1, au sein de l'entreprise établie en France mentionnée au premier alinéa ou au sein d'une autre entreprise établie en France appartenant au même groupe. Pour l'application de ces dispositions, le groupe s'entend de l'ensemble formé par une entreprise établie en France ou hors de France et les entreprises qu'elle contrôle dans les conditions définies à l'article L. 233-3 du code de commerce.

\n
\n

4. Les salariés et personnes mentionnés au présent I ne peuvent pas se prévaloir de l'article 81 A. \n

\n
\n

II.-Les salariés et personnes mentionnés au I sont, pendant la durée où ils bénéficient des dispositions du même I, exonérés d'impôt à hauteur de 50 % du montant des revenus suivants :

\n
\n

" } }, "LEGIARTI000032171653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032171653", "URL": "article/LEGI/ARTI/00/00/32/17/16/LEGIARTI000032171653.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 263 de la loi n° 2015-990 du 6 août 2015, ces dispositions s'appliquent aux changements de fonctions intervenus à compter de la publication de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032165619", "@num": "20", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302200", "@num": "4 A", "#text": "Code général des impôts, CGI. - art. 4 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298097", "@num": "L314-15", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L314-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L54 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L9 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020549350", "@fin": "2011-06-01", "#text": "7 : Dispositions applicables aux impatriés détachés en France", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000025917530", "@fin": "2999-01-01", "#text": "7 : Dispositions applicables aux impatriés", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307476", "@fin": "1982-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307477", "@fin": "1983-10-09", "@num": "155 B", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549545", "@fin": "2015-08-08", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013571", "@fin": "2016-11-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171653", "@fin": "2017-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2016-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805458", "@fin": "2018-12-31", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037985788", "@fin": "2999-01-01", "@num": "155 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Procéder à un investissement économique direct en France au sens du 7° de l'article L. 313-20 du code de l'entrée et du séjour des étrangers et du droit d'asile ;

b) Ou exercer à titre principal une activité figurant sur une liste fixée par décret en raison du caractère spécifique des compétences requises ou de difficultés de recrutement ;

4. Les salariés et personnes mentionnés au présent I ne peuvent pas se prévaloir de l'article 81 A. \n

II.-Les salariés et personnes mentionnés au I sont, pendant la durée où ils bénéficient des dispositions du même I, exonérés d'impôt à hauteur de 50 % du montant des revenus suivants :

" } }, "LEGIARTI000033805458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033805458", "URL": "article/LEGI/ARTI/00/00/33/80/54/LEGIARTI000033805458.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 263 de la loi n° 2015-990 du 6 août 2015, ces dispositions s'appliquent aux changements de fonctions intervenus à compter de la publication de la présente loi.

(1) Loi n° 2016-1917 du 29 décembre 2016, art. 71-II : ces dispositions s'appliquent aux personnes dont la prise de fonction en France intervient à compter du 6 juillet 2016.

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art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302200", "@num": "4 A", "#text": "Code général des impôts, CGI. - art. 4 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L54 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L9 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020549350", "@fin": "2011-06-01", "#text": "7 : Dispositions applicables aux impatriés détachés en France", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000025917530", "@fin": "2999-01-01", "#text": "7 : Dispositions applicables aux impatriés", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307476", "@fin": "1982-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307477", "@fin": "1983-10-09", "@num": "155 B", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549545", "@fin": "2015-08-08", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013571", "@fin": "2016-11-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171653", "@fin": "2017-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2016-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805458", "@fin": "2018-12-31", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037985788", "@fin": "2999-01-01", "@num": "155 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. Les salariés et les personnes mentionnées aux 1°, 2° et 3° du b de l'article 80 ter appelés de l'étranger à occuper un emploi dans une entreprise établie en France pendant une période limitée ne sont pas soumis à l'impôt à raison des éléments de leur rémunération directement liés à cette situation ou, sur option, et pour les salariés et personnes autres que ceux appelés par une entreprise établie dans un autre Etat, à hauteur de 30 % de leur rémunération.

Le premier alinéa est applicable sous réserve que les salariés et personnes concernés n'aient pas été fiscalement domiciliés en France au cours des cinq années civiles précédant celle de leur prise de fonctions et, jusqu'au 31 décembre de la huitième année civile suivant celle de cette prise de fonctions, au titre des années à raison desquelles ils sont fiscalement domiciliés en France au sens des a et b du 1 de l'article 4 B. (1)

Le bénéfice du régime d'exonération est conservé en cas de changement de fonctions, pendant la durée définie au deuxième alinéa du présent 1, au sein de l'entreprise établie en France mentionnée au premier alinéa ou au sein d'une autre entreprise établie en France appartenant au même groupe. Pour l'application de ces dispositions, le groupe s'entend de l'ensemble formé par une entreprise établie en France ou hors de France et les entreprises qu'elle contrôle dans les conditions définies à l'article L. 233-3 du code de commerce.

4. Les salariés et personnes mentionnés au présent I ne peuvent pas se prévaloir de l'article 81 A. \n

II. – Les salariés et personnes mentionnés au I sont, pendant la durée où ils bénéficient des dispositions du même I, exonérés d'impôt à hauteur de 50 % du montant des revenus suivants :

" } }, "LEGIARTI000034568260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034568260", "URL": "article/LEGI/ARTI/00/00/34/56/82/LEGIARTI000034568260.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319506", "@num": "34", "#text": "Loi - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006330509", "@num": "21", "#text": "Décret n° 97-663 du 29 mai 1997 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFARTI000002428003", "@num": "1", "#text": "Décret n° 2003-1219 du 19 décembre 2003 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000781307", "@nortexte": "BUDF0320069D", "@numtexte": "2003-1219", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-19" }, { "@id": "JORFARTI000001721017", "@num": "1", "#text": "Décret n°2006-1005 du 10 août 2006 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "JORFARTI000017727577", "@num": "1", "#text": "Décret n°2007-1788 du 19 décembre 2007 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000017727575", "@nortexte": "DEVU0763119D", "@numtexte": "2007-1788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-19" }, { "@id": "JORFTEXT000023269092", "#text": "Décret n°2010-1601 du 20 décembre 2010", "@sens": "source", "@cidtexte": "JORFTEXT000023269092", "@nortexte": "DEVU1022902D", "@numtexte": "2010-1601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-20" }, { "@id": "JORFTEXT000027513664", "#text": "Décret n°2013-474 du 5 juin 2013", "@sens": "source", "@cidtexte": "JORFTEXT000027513664", "@nortexte": "ETLL1240767D", "@numtexte": "2013-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-05" }, { "@id": "JORFTEXT000028271456", "#text": "Décret n°2013-1107 du 3 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028271456", "@nortexte": "AFSS1317898D", "@numtexte": "2013-1107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-03" }, { "@id": "JORFTEXT000029525141", "#text": "DÉCRET n°2014-1102 du 30 septembre 2014", "@sens": "source", "@cidtexte": "JORFTEXT000029525141", "@nortexte": "ETLL1419537D", "@numtexte": "2014-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-30" }, { "@id": "JORFTEXT000032862389", "#text": "Décret n°2016-941 du 8 juillet 2016", "@sens": "source", "@cidtexte": "JORFTEXT000032862389", "@nortexte": "FCPS1618694D", "@numtexte": "2016-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-08" }, { "@id": "JORFARTI000033511354", "@num": "10", "#text": "Ordonnance n° 2016-1635 du 1er décembre 2016 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000033511344", "@nortexte": "ECFT1628231R", "@numtexte": "2016-1635", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-01" }, { "@id": "JORFARTI000033735229", "@num": "1", "#text": "Décret n°2016-1935 du 28 décembre 2016 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000033735223", "@nortexte": "ECFB1634412D", "@numtexte": "2016-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "JORFARTI000033735231", "@num": "2", "#text": "Décret n°2016-1935 du 28 décembre 2016 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000033735223", "@nortexte": "ECFB1634412D", "@numtexte": "2016-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000034597954", "@num": "10 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597887", "@num": "111-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-00 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597896", "@num": "111-00 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-00 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597883", "@num": "111-00 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-00 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034598062", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597975", "@num": "2 octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597984", "@num": "2 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034598055", "@num": "2 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034598046", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034598033", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034598014", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597997", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297563", "@num": "2 unvicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 unvicies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597961", "@num": "2 vicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 vicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597865", "@num": "299 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017960863", "@num": "315 decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017960856", "@num": "315 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 duodecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017960858", "@num": "315 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 undecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597844", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025546157", "@num": "329-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 329-0 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597838", "@num": "331 W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597788", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597794", "@num": "344 G sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597798", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695519", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297729", "@num": "38 septdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297730", "@num": "38 septdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695511", "@num": "38 septdecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624979", "@num": "38 septdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597915", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597902", "@num": "49 septies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@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": "LEGIARTI000006302386", "@num": "42 septies", "#text": "Code général des impôts, CGI. - art. 42 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596592", "@num": "R716-28", "#text": "Code rural - art. R716-28", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898131", "@num": "R*313-2", "#text": "Code de la construction et de l'habitation. - art. R*313-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2013-1278 du 29 décembre 2013, art. 26-I i", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2013-1278 du 29 décembre 2013, art. 26-I z duodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2016-1917 du 29 décembre 2016, art. 71-I-3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2016-1917 du 29 décembre 2016, art. 83-II-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2016-1918 du 29 décembre 2016, art. 46-I-1° b", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2016-1918 du 29 décembre 2016, art. 46-I-1° b", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2016-1918 du 29 décembre 2016, art. 46-I-1° b", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2016-1918 du 29 décembre 2016, art. 88-III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034566359", "@nor": "ECFE1707045D", "@num": "2017-698", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-698 du 2 mai 2017 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034566359", "@c_titre_court": "Décret n°2017-698 du 2 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-698 du 2 mai 2017 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2017-05-05", "@id_txt": "LEGITEXT000034568248", "@c_titre_court": "Décret n°2017-698 du 2 mai 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-05-04", "@date_signature": "2017-05-02", "@num_parution_jo": "0105" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034568260", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034566593", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 2 duodecies, Art. 2 terdecies, Art. 2 terdecies A, Art. 2 terdecies B, Art. 2 terdecies C, Art. 2 terdecies F, Art. 2 quindecies A, Art. 2 octodecies, Art. 2 vicies, Art. 2 unvicies, Art. 10 K, Art. 38 sexdecies-0 A, Art. 38 septdecies A, Art. 38 septdecies B, Art. 38 septdecies C, Art. 38 septdecies D, Art. 38 septdecies E, Art. 41 DG bis, Art. 46 AG duodecies, Art. 49 septies S, Art. 111-00 A, Art. 111-00 C, Art. 111-00 D, Art. 178 A, Art. 299 septies, Art. 315 decies, Art. 315 undecies, Art. 315 duodecies, Art. 321 H, Art. 329-0, Art. 331 W, Art. 344-0 B, Art. 344 G sexies, Art. 344 G septies\n
\n

\n
" } }, "LEGIARTI000037985788": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037985788", "URL": "article/LEGI/ARTI/00/00/37/98/57/LEGIARTI000037985788.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 6 II de la loi n° 2018-1317 du 28 décembre 2018, les modifications du 1 du I résultant des dispositions du I dudit article s'appliquent à raison des rémunérations dues à compter du 1er janvier 2019 aux personnes dont la prise de fonction en France intervient à compter du 16 novembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935253", "@num": "6", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302200", "@num": "4 A", "#text": "Code général des impôts, CGI. - art. 4 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L54 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L9 (1er al. du CGI 155 B)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020549350", "@fin": "2011-06-01", "#text": "7 : Dispositions applicables aux impatriés détachés en France", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000025917530", "@fin": "2999-01-01", "#text": "7 : Dispositions applicables aux impatriés", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307476", "@fin": "1982-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307477", "@fin": "1983-10-09", "@num": "155 B", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549545", "@fin": "2015-08-08", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013571", "@fin": "2016-11-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171653", "@fin": "2017-01-01", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2016-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805458", "@fin": "2018-12-31", "@num": "155 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037985788", "@fin": "2999-01-01", "@num": "155 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

4. Les salariés et personnes mentionnés au présent I ne peuvent pas se prévaloir de l'article 81 A. \n

II. – Les salariés et personnes mentionnés au I sont, pendant la durée où ils bénéficient des dispositions du même I, exonérés d'impôt à hauteur de 50 % du montant des revenus suivants :

" } } }, "article_lien": [ { "article_id": "LEGIARTI000037985788", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307477", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031013571", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307476", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032171653", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022169567", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000034568260", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "PERIME" }, { "article_id": "LEGIARTI000020549545", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033805458", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022179731", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022179731", "liens_entrants": true }

Article 41 DG bis AUTONOME PERIME, en vigueur du 01/05/2010 au 05/05/2017 (Code général des impôts, annexe III)