{ "article": { "LEGIARTI000024576230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024576230", "URL": "article/LEGI/ARTI/00/00/24/57/62/LEGIARTI000024576230.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024576990", "@num": "209 quinquies", "#text": "Code général des impôts, CGI. - art. 209 quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024576222", "@fin": "2999-01-01", "#text": "IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2011-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024576217", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2011-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024576221", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2011-09-21" } ] }, "@cid": "JORFTEXT000024574328", "@nor": "BCRX1121059L", "@num": "2011-1117", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1117 du 19 septembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024574328", "@c_titre_court": "LOI n°2011-1117 du 19 septembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1117 du 19 septembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-09-21", "@id_txt": "LEGITEXT000024576216", "@c_titre_court": "LOI n° 2011-1117 du 19 septembre 2011" } ], "@date_publi": "2011-09-20", "@date_signature": "2011-09-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024576230", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024574362", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 209 quinquies\n
\n

\n
" } }, "LEGIARTI000024576990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209 quinquies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2011-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000024576990", "URL": "article/LEGI/ARTI/00/00/24/57/69/LEGIARTI000024576990.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 103 à 134 de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030947268", "@num": "2", "#text": "Arrêté du 24 juillet 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401006", "@nortexte": "ECOP0000465A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-07-24" }, { "@id": "LEGIARTI000024576230", "@num": "3", "#text": "LOI n°2011-1117\n du 19 septembre 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000024574328", "@nortexte": "BCRX1121059L", "@numtexte": "2011-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-09-19" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\n du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGIARTI000025169383", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091798", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378131", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519319", "@num": "134 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 134 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657951", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303465", "@fin": "2011-09-21", "@num": "209 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000024576990", "@fin": "2013-06-07", "@num": "209 quinquies", "@etat": "PERIME", "@debut": "2011-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés françaises agréées à cet effet par le ministre de l'économie et des finances peuvent retenir l'ensemble des résultats de leurs exploitations directes ou indirectes, qu'elles soient situées en France ou à l'étranger, pour l'assiette des impôts établis sur la réalisation et la distribution de leurs bénéfices réalisés au titre des exercices clos avant le 6 septembre 2011.

\n
\n

Les conditions d'application des dispositions qui précèdent sont fixées par un décret en conseil d'Etat (1).

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024576990", "cible": true, "cidtexte": "JORFTEXT000024574328", "id": "LEGIARTI000024576230", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024576230", "liens_entrants": true }

Article 3 ENTIEREMENT_MODIF (LOI n° 2011-1117 du 19 septembre 2011 de finances rectificative pour 2011 (1))