{ "article": { "LEGIARTI000025095897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies ZZE bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025095897", "URL": "article/LEGI/ARTI/00/00/25/09/58/LEGIARTI000025095897.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dispositions devenues sans objet en conséquence de l'article 74-II [3°] et V de la loi n° 2013-1278 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025090556", "@num": "1", "#text": "Décret n°2011-2070\n du 30 décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025060273", "@nortexte": "EFIE1134723D", "@numtexte": "2011-2070", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000020025258", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020466489", "@fin": "2999-01-01", "#text": "Section V vicies : Crédit d'impôt au titre des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens", "@debut": "2009-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000025095897", "@fin": "2014-05-30", "@num": "49 septies ZZE bis", "@etat": "PERIME", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le plafond mentionné au 7 du I de l'article 244 quater U du code général des impôts est fixé à 30 000 €." } }, "LEGIARTI000020040095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-06", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020040095", "URL": "article/LEGI/ARTI/00/00/20/04/00/LEGIARTI000020040095.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la loi n° 2008-1425 du 27 décembre 2008, article 99 VII les I à IV du même article s'appliquent aux avances remboursables émises entre le premier jour du troisième mois suivant la publication du décret en Conseil d'Etat prévu au VII de l'article 244 quater U du code général des impôts et le 31 décembre 2013.
\n

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043040102", "@nortexte": "LOGL2021348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-30" }, { "@id": "LEGIARTI000043059533", "@num": "7", "#text": "Arrêté du 30 août 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043040102", "@nortexte": "LOGL2021348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-30" }, { "@id": "LEGIARTI000043059535", "@num": "8", "#text": "Arrêté du 30 août 2020 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043040102", "@nortexte": "LOGL2021348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-30" }, { "@id": "LEGIARTI000043071156", "@num": "1", "#text": "Arrêté du 25 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043046638", "@nortexte": "LOGL2100769A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-25" }, { "@id": "LEGITEXT000043418689", "#text": "Décret n°2021-500 du 23 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043416640", "@nortexte": "LOGL2103517D", "@numtexte": "2021-500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-23" }, { "@id": "LEGITEXT000043527991", "#text": "Arrêté du 18 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043523695", "@nortexte": "LOGL2110743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-18" }, { "@id": "LEGITEXT000044100054", "#text": "Décret n°2021-1227 du 23 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044097895", "@nortexte": "LOGL2005552D", "@numtexte": "2021-1227", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044100071", "@num": "1", "#text": "Décret n°2021-1227 du 23 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044097895", "@nortexte": "LOGL2005552D", "@numtexte": "2021-1227", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGITEXT000044167200", "#text": "Arrêté du 28 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044162840", "@nortexte": "TRER2128327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000044508369", "@num": "2", "#text": "Décret n°2021-1675 du 16 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044506558", "@nortexte": "LOGL2027641D", "@numtexte": "2021-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044521232", "@num": "1", "#text": "Décret n°2021-1700 du 17 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044516929", "@nortexte": "ECOT2130858D", "@numtexte": "2021-1700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGITEXT000045128037", "#text": "Décret n°2022-138 du 5 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124783", "@nortexte": "LOGL2200380D", "@numtexte": "2022-138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-05" }, { "@id": "LEGITEXT000045444344", "#text": "Décret n°2022-454 du 30 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045442649", "@nortexte": "LOGL2203913D", "@numtexte": "2022-454", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-30" }, { "@id": "LEGIARTI000045444351", "@num": "1", "#text": "Décret n°2022-454 du 30 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045442649", "@nortexte": "LOGL2203913D", "@numtexte": "2022-454", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-30" }, { "@id": "LEGITEXT000046084823", "#text": "Décret n°2022-1035 du 22 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046081405", "@nortexte": "TRER2208329D", "@numtexte": "2022-1035", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-22" }, { "@id": "LEGIARTI000046194756", "#text": "Arrêté du 20 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046138797", "@nortexte": "ENER2218620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-20" }, { "@id": "LEGIARTI000046194764", "#text": "Arrêté du 20 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046138797", "@nortexte": "ENER2218620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-20" }, { "@id": "LEGIARTI000046414709", "#text": "Arrêté du 7 octobre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046413617", "@nortexte": "ENER2228678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000046414711", "#text": "Arrêté du 7 octobre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046413617", "@nortexte": "ENER2228678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGITEXT000046819993", "#text": "Arrêté du 20 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046807018", "@nortexte": "TREL2230041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-20" }, { "@id": "LEGITEXT000046818907", "#text": "Arrêté du 21 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046807068", "@nortexte": "ENER2236172A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-21" }, { "@id": "LEGIARTI000046827364", "#text": "Arrêté du 20 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046821172", "@nortexte": "ENER2234942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-20" }, { "@id": "LEGIARTI000046827368", "#text": "Arrêté du 20 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046821172", "@nortexte": "ENER2234942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-20" }, { "@id": "LEGIARTI000046980147", "#text": "Arrêté du 21 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046979647", "@nortexte": "ENER2235115A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-21" }, { "@id": "LEGIARTI000046980149", "#text": "Arrêté du 21 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046979647", "@nortexte": "ENER2235115A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-21" }, { "@id": "LEGIARTI000047777789", "#text": "Arrêté du 27 juin 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047773213", "@nortexte": "ENER2315086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000047777793", "#text": "Arrêté du 27 juin 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047773213", "@nortexte": "ENER2315086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000047777797", "#text": "Arrêté du 27 juin 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047773213", "@nortexte": "ENER2315086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048134854", "@num": "Annexe B", "#text": "Arrêté du 15 septembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048124066", "@nortexte": "ENER2325207A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-15" }, { "@id": "LEGITEXT000048662714", "#text": "Décret n°2023-1237 du 21 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048658300", "@nortexte": "ENER2331149D", "@numtexte": "2023-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-21" }, { "@id": "LEGIARTI000048662725", "@num": "1", "#text": "Décret n°2023-1237 du 21 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048658300", "@nortexte": "ENER2331149D", "@numtexte": "2023-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-21" }, { "@id": "LEGIARTI000048902019", "#text": "Arrêté du 19 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048680133", "@nortexte": "ENER2334670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000048902021", "#text": "Arrêté du 19 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680133", "@nortexte": "ENER2334670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000048902025", "#text": "Arrêté du 19 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680133", "@nortexte": "ENER2334670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000048903066", "#text": "Arrêté du 20 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903082", "#text": "Arrêté du 20 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903070", "#text": "Arrêté du 20 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903090", "#text": "Arrêté du 20 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903098", "#text": "Arrêté du 20 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048909515", "@num": "5", "#text": "Arrêté du 29 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048729779", "@nortexte": "TREL2334067A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048854947", "@num": "2", "#text": "Décret n°2023-1365 du 29 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729510", "@nortexte": "TREL2332039D", "@numtexte": "2023-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049352097", "#text": "Décret n°2024-299 du 29 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346187", "@nortexte": "TREL2400910D", "@numtexte": "2024-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049359534", "@num": "2", "#text": "Arrêté du 2 avril 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049359465", "#text": "Décret n°2024-304 du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359486", "@num": "5", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049381189", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049374209", "@nortexte": "TREL2405748A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049394333", "@num": "4", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGITEXT000049781307", "#text": "Décret n°2024-594 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049780420", "@nortexte": "TREL2406578D", "@numtexte": "2024-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000049781451", "#text": "Décret n°2024-595 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049780451", "@nortexte": "TREL2406586D", "@numtexte": "2024-595", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000049781381", "#text": "Décret n°2024-596 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049780474", "@nortexte": "TREL2411096D", "@numtexte": "2024-596", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000050039710", "#text": "Décret n°2024-849 du 19 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050036893", "@nortexte": "TREL2413921D", "@numtexte": "2024-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-19" }, { "@id": "LEGIARTI000050039719", "@num": "1", "#text": "Décret n°2024-849 du 19 juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050036893", "@nortexte": "TREL2413921D", "@numtexte": "2024-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-19" }, { "@id": "LEGIARTI000050148600", "@num": "Annexe B", "#text": "Arrêté du 22 août 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050147822", "@nortexte": "ECOR2422700A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-22" }, { "@id": "LEGITEXT000050175323", "#text": "Arrêté du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175399", "@num": "2", "#text": "Arrêté du 3 septembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175418", "@num": "3", "#text": "Arrêté du 3 septembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175492", "@num": "7", "#text": "Arrêté du 3 septembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050222139", "#text": "Arrêté du 6 septembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050221803", "@nortexte": "ECOR2416035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-06" }, { "@id": "LEGIARTI000050222137", "#text": "Arrêté du 6 septembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050221803", "@nortexte": "ECOR2416035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-06" }, { "@id": "LEGIARTI000050617844", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617848", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617852", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617856", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617860", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617906", "#text": "Arrêté du 18 novembre 2024 - art. 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D31-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175508", "@num": "D31-11-14", "#text": "Code de la construction et de l'habitation. - art. D31-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175512", "@num": "D31-11-16", "#text": "Code de la construction et de l'habitation. - art. D31-11-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175307", "@num": "D31-11-2", "#text": "Code de la construction et de l'habitation. - art. D31-11-2", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175311", "@num": "D31-11-4", "#text": "Code de la construction et de l'habitation. - art. D31-11-4", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356951", "@num": "D319-14", "#text": "Code de la construction et de l'habitation. - art. D319-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356939", "@num": "D319-20", "#text": "Code de la construction et de l'habitation. - art. D319-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356936", "@num": "D319-28", "#text": "Code de la construction et de l'habitation. - art. D319-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049357016", "@num": "D319-35", "#text": "Code de la construction et de l'habitation. - art. D319-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050042806", "@num": "D319-36", "#text": "Code de la construction et de l'habitation. - art. D319-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050042822", "@num": "D319-40", "#text": "Code de la construction et de l'habitation. - art. D319-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356924", "@num": "D319-42", "#text": "Code de la construction et de l'habitation. - art. D319-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045453557", "@num": "D319-44", "#text": "Code de la construction et de l'habitation. - art. D319-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050040305", "@num": "D319-52", "#text": "Code de la construction et de l'habitation. - art. D319-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050040320", "@num": "D319-56", "#text": "Code de la construction et de l'habitation. - art. D319-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050040323", "@num": "D319-57", "#text": "Code de la construction et de l'habitation. - art. D319-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826416", "@num": "L31-10-10", "#text": "Code de la construction et de l'habitation. - art. L31-10-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049394631", "@num": "L732-2", "#text": "Code de la construction et de l'habitation. - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937338", "@num": "R*319-14", "#text": "Code de la construction et de l'habitation. - art. R*319-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937412", "@num": "R*319-23", "#text": "Code de la construction et de l'habitation. - art. R*319-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030108239", "@num": "R312-3-1", "#text": "Code de la construction et de l'habitation. - art. R312-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824090", "@num": "R319-1", "#text": "Code de la construction et de l'habitation. - art. R319-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937327", "@num": "R319-16", "#text": "Code de la construction et de l'habitation. - art. R319-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824083", "@num": "R319-2", "#text": "Code de la construction et de l'habitation. - art. R319-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937299", "@num": "R319-20", "#text": "Code de la construction et de l'habitation. - art. R319-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937287", "@num": "R319-21", "#text": "Code de la construction et de l'habitation. - art. R319-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937404", "@num": "R319-24", "#text": "Code de la construction et de l'habitation. - art. R319-24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937397", "@num": "R319-25", "#text": "Code de la construction et de l'habitation. - art. R319-25 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824012", "@num": "R319-27", "#text": "Code de la construction et de l'habitation. - art. R319-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937357", "@num": "R319-35", "#text": "Code de la construction et de l'habitation. - art. R319-35 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038346022", "@num": "R319-36", "#text": "Code de la construction et de l'habitation. - art. R319-36 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031823256", "@num": "R319-38", "#text": "Code de la construction et de l'habitation. - art. R319-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038346005", "@num": "R319-40", "#text": "Code de la construction et de l'habitation. - art. R319-40 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937268", "@num": "R319-5", "#text": "Code de la construction et de l'habitation. - art. R319-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824065", "@num": "R319-6", "#text": "Code de la construction et de l'habitation. - art. R319-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937262", "@num": "R319-8", "#text": "Code de la construction et de l'habitation. - art. R319-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033807619", "@num": "199 ter S", "#text": "Code général des impôts, CGI. - art. 199 ter S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624863", "@num": "344 G quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032146930", "@num": "46 AX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AX (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020466486", "@num": "49 septies ZZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020466478", "@num": "49 septies ZZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095897", "@num": "49 septies ZZE bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZE bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356913", "@num": "49 septies ZZB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356901", "@num": "49 septies ZZB bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356877", "@num": "49 septies ZZE", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825051", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. 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I.-1. Les établissements de crédit mentionnés à l'article L. 511-1 du code monétaire et financier passibles de l'impôt sur les sociétés, de l'impôt sur le revenu ou d'un impôt équivalent, ayant leur siège dans un Etat membre de la Communauté européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, peuvent bénéficier d'un crédit d'impôt au titre d'avances remboursables ne portant pas intérêt versées au cours de l'année d'imposition ou de l'exercice pour financer des travaux d'amélioration de la performance énergétique globale de logements achevés avant le 1er janvier 1990 et utilisés ou destinés à être utilisés en tant que résidence principale.

2. Les travaux mentionnés au 1 sont constitués :

1° Soit de travaux qui correspondent à une combinaison d'au moins deux des catégories suivantes :

a) Travaux d'isolation thermique performants des toitures ;

b) Travaux d'isolation thermique performants des murs donnant sur l'extérieur ;

c) Travaux d'isolation thermique performants des parois vitrées et portes donnant sur l'extérieur ;

d) Travaux d'installation, de régulation ou de remplacement de systèmes de chauffage, le cas échéant associés à des systèmes de ventilation économiques et performants, ou de production d'eau chaude sanitaire performants ;

e) Travaux d'installation d'équipements de chauffage utilisant une source d'énergie renouvelable ;

f) Travaux d'installation d'équipements de production d'eau chaude sanitaire utilisant une source d'énergie renouvelable ;

2° Soit de travaux permettant d'atteindre une performance énergétique globale minimale du logement ;

3° Soit de travaux de réhabilitation de systèmes d'assainissement non collectif par des dispositifs ne consommant pas d'énergie.

Les modalités de détermination des travaux mentionnés aux 1°, 2° et 3° sont fixées par décret.

3.L'avance remboursable sans intérêt peut être consentie aux personnes suivantes :

1° Aux personnes physiques à raison de travaux réalisés dans leur habitation principale lorsqu'elles en sont propriétaires ou dans des logements qu'elles donnent en location ou qu'elles s'engagent à donner en location ;

2° Aux sociétés civiles non soumises à l'impôt sur les sociétés dont au moins un des associés est une personne physique, lorsqu'elles mettent l'immeuble faisant l'objet des travaux gratuitement à la disposition de l'un de leurs associés personne physique, qu'elles le donnent en location ou s'engagent à le donner en location ;

3° Aux personnes physiques membres d'un syndicat de copropriétaires, à raison du prorata qui leur revient des travaux entrepris sur les parties et équipements communs ou sur les parties privatives à usage commun de la copropriété dans laquelle elles possèdent leur habitation principale ou des logements qu'elles donnent ou s'engagent à donner en location ;

4° Aux sociétés civiles non soumises à l'impôt sur les sociétés dont au moins un des associés est une personne physique, membres d'un syndicat de copropriétaires, à raison du prorata qui leur revient des travaux entrepris sur les parties et équipements communs ou sur les parties privatives à usage commun de la copropriété dans laquelle elles possèdent un logement qu'elles mettent gratuitement à la disposition de l'un de leurs associés personne physique, donnent en location ou s'engagent à donner en location.

4. Le montant de l'avance remboursable ne peut excéder la somme de 30 000 € par logement.

5.L'emprunteur fournit à l'établissement de crédit mentionné au 1, à l'appui de sa demande d'avance remboursable sans intérêt, un descriptif et un devis détaillés des travaux envisagés. Il transmet, dans un délai de deux ans à compter de la date d'octroi de l'avance par l'établissement de crédit mentionné au 1, tous les éléments justifiant que les travaux ont été effectivement réalisés conformément au descriptif et au devis détaillés et satisfont aux conditions prévues aux 1 et 2. Un décret fixe les modalités d'application du présent 5.

6. Il ne peut être accordé qu'une seule avance remboursable par logement.

7. Les dépenses de travaux financées par une avance remboursable ne peuvent ouvrir droit au crédit d'impôt de l'article 200 quater.

II.-Le montant du crédit d'impôt est égal à la somme actualisée des écarts entre les mensualités dues au titre de l'avance remboursable sans intérêt et les mensualités d'un prêt consenti sur une durée maximale de cent vingt mois à des conditions normales de taux à la date d'émission de l'offre de l'avance remboursable sans intérêt.

Le crédit d'impôt fait naître au profit de l'établissement de crédit une créance, inaliénable et incessible, d'égal montant. Cette créance constitue un produit imposable rattaché à hauteur d'un cinquième au titre de l'exercice au cours duquel l'établissement de crédit a versé des avances remboursables sans intérêt et par fractions égales sur les quatre exercices suivants.

En cas de fusion, la créance de la société absorbée est transférée à la société absorbante. En cas de scission ou d'apport partiel d'actif, la créance est transmise à la société bénéficiaire des apports à la condition que l'ensemble des avances remboursables ne portant pas intérêt y afférentes et versées par la société scindée ou apporteuse soit transféré à la société bénéficiaire des apports.

III.-Le bénéfice du crédit d'impôt est subordonné à la conclusion d'une convention entre l'établissement de crédit mentionné au 1 du I et l'Etat, conforme à une convention type approuvée par arrêté conjoint des ministres chargés de l'économie, du logement et de l'environnement.

IV.-Une convention conclue entre l'établissement de crédit mentionné au 1 du I et la société chargée de gérer le Fonds de garantie de l'accession sociale à la propriété mentionnée à l'article L. 312-1 du code de la construction et de l'habitation définit les modalités de déclaration par l'établissement de crédit des avances remboursables, le contrôle de l'éligibilité des avances remboursables et le suivi des crédits d'impôt.

V.-La société chargée de gérer le Fonds de garantie de l'accession sociale à la propriété mentionnée au IV est tenue de fournir à l'administration fiscale, dans les quatre mois de la clôture de l'exercice de chaque établissement de crédit, les informations relatives aux avances remboursables sans intérêt versées par chaque établissement de crédit, le montant total des crédits d'impôt correspondants obtenus ainsi que leur suivi.

VI.-Lorsque les sociétés de personnes mentionnées aux articles 8 et 238 bis L, ou groupements mentionnés aux articles 239 quater, 239 quater B et 239 quater C ne sont pas soumis à l'impôt sur les sociétés, le crédit d'impôt peut être utilisé par les associés proportionnellement à leurs droits dans ces sociétés ou ces groupements, à condition qu'il s'agisse de redevables de l'impôt sur les sociétés ou de personnes physiques participant à l'exploitation au sens du 1° bis du I de l'article 156.

VII.-Un décret en Conseil d'Etat fixe les modalités d'application du présent article autres que celles dont il est prévu qu'elles sont fixées par décret, et notamment les modalités de calcul du crédit d'impôt et de détermination du taux mentionné au II, ainsi que les caractéristiques financières et les conditions d'attribution de l'avance remboursable sans intérêt.

" } }, "LEGIARTI000020216081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-14", "DATE_DEBUT": "2009-02-06" } }, "META_COMMUN": { "ID": "LEGIARTI000020216081", "URL": "article/LEGI/ARTI/00/00/20/21/60/LEGIARTI000020216081.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'article 9 de la loi n° 2009-122 a remplacé \"troisième\" mois par \"premier\" mois.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038342656", "@nortexte": "LOGL1904362D", "@numtexte": "2019-281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-05" }, { "@id": "LEGITEXT000038935576", "#text": "Arrêté du 19 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038934659", "@nortexte": "LOGL1919321A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-19" }, { "@id": "LEGITEXT000038936783", "#text": "Arrêté du 19 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038934729", "@nortexte": "LOGL1919322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-19" }, { "@id": "LEGIARTI000038936806", "@num": "4", "#text": "Arrêté du 19 août 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038934729", "@nortexte": "LOGL1919322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-19" }, { "@id": "LEGIARTI000038936810", "@num": "5", "#text": "Arrêté du 19 août 2019 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000038934729", "@nortexte": "LOGL1919322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-19" }, { "@id": "LEGIARTI000038935607", "@num": "8", "#text": "Arrêté du 19 août 2019 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000038934659", "@nortexte": "LOGL1919321A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-19" }, { "@id": "LEGITEXT000038935317", "#text": "Décret n°2019-839 du 19 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038934588", "@nortexte": "LOGL1917302D", "@numtexte": "2019-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-19" }, { "@id": "LEGIARTI000038935331", "@num": "1", "#text": "Décret n°2019-839 du 19 août 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038934588", "@nortexte": "LOGL1917302D", "@numtexte": "2019-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-19" }, { "@id": "LEGIARTI000038935333", "@num": "2", "#text": "Décret n°2019-839 du 19 août 2019 - 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art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046413617", "@nortexte": "ENER2228678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000046414711", "#text": "Arrêté du 7 octobre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046413617", "@nortexte": "ENER2228678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGITEXT000046819993", "#text": "Arrêté du 20 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046807018", "@nortexte": "TREL2230041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-20" }, { "@id": "LEGITEXT000046818907", "#text": "Arrêté du 21 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046807068", "@nortexte": "ENER2236172A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-21" }, { "@id": "LEGIARTI000046827364", "#text": "Arrêté du 20 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046821172", "@nortexte": "ENER2234942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-20" }, { "@id": "LEGIARTI000046827368", "#text": "Arrêté du 20 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046821172", "@nortexte": "ENER2234942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-20" }, { "@id": "LEGIARTI000046980147", "#text": "Arrêté du 21 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046979647", "@nortexte": "ENER2235115A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-21" }, { "@id": "LEGIARTI000046980149", "#text": "Arrêté du 21 décembre 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046979647", "@nortexte": "ENER2235115A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-21" }, { "@id": "LEGIARTI000047777789", "#text": "Arrêté du 27 juin 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047773213", "@nortexte": "ENER2315086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000047777793", "#text": "Arrêté du 27 juin 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047773213", "@nortexte": "ENER2315086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000047777797", "#text": "Arrêté du 27 juin 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047773213", "@nortexte": "ENER2315086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048134854", "@num": "Annexe B", "#text": "Arrêté du 15 septembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048124066", "@nortexte": "ENER2325207A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-15" }, { "@id": "LEGITEXT000048662714", "#text": "Décret n°2023-1237 du 21 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048658300", "@nortexte": "ENER2331149D", "@numtexte": "2023-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-21" }, { "@id": "LEGIARTI000048662725", "@num": "1", "#text": "Décret n°2023-1237 du 21 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048658300", "@nortexte": "ENER2331149D", "@numtexte": "2023-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-21" }, { "@id": "LEGIARTI000048902019", "#text": "Arrêté du 19 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048680133", "@nortexte": "ENER2334670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000048902021", "#text": "Arrêté du 19 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680133", "@nortexte": "ENER2334670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000048902025", "#text": "Arrêté du 19 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680133", "@nortexte": "ENER2334670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000048903066", "#text": "Arrêté du 20 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903082", "#text": "Arrêté du 20 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903070", "#text": "Arrêté du 20 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903090", "#text": "Arrêté du 20 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048903098", "#text": "Arrêté du 20 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680244", "@nortexte": "ENER2333440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048909515", "@num": "5", "#text": "Arrêté du 29 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048729779", "@nortexte": "TREL2334067A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048854947", "@num": "2", "#text": "Décret n°2023-1365 du 29 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729510", "@nortexte": "TREL2332039D", "@numtexte": "2023-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049352097", "#text": "Décret n°2024-299 du 29 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346187", "@nortexte": "TREL2400910D", "@numtexte": "2024-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049359534", "@num": "2", "#text": "Arrêté du 2 avril 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049359465", "#text": "Décret n°2024-304 du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359486", "@num": "5", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049381189", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049374209", "@nortexte": "TREL2405748A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049394333", "@num": "4", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGITEXT000049781307", "#text": "Décret n°2024-594 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049780420", "@nortexte": "TREL2406578D", "@numtexte": "2024-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000049781451", "#text": "Décret n°2024-595 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049780451", "@nortexte": "TREL2406586D", "@numtexte": "2024-595", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000049781381", "#text": "Décret n°2024-596 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049780474", "@nortexte": "TREL2411096D", "@numtexte": "2024-596", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000050039710", "#text": "Décret n°2024-849 du 19 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050036893", "@nortexte": "TREL2413921D", "@numtexte": "2024-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-19" }, { "@id": "LEGIARTI000050039719", "@num": "1", "#text": "Décret n°2024-849 du 19 juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050036893", "@nortexte": "TREL2413921D", "@numtexte": "2024-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-19" }, { "@id": "LEGIARTI000050148600", "@num": "Annexe B", "#text": "Arrêté du 22 août 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050147822", "@nortexte": "ECOR2422700A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-22" }, { "@id": "LEGITEXT000050175323", "#text": "Arrêté du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175399", "@num": "2", "#text": "Arrêté du 3 septembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175418", "@num": "3", "#text": "Arrêté du 3 septembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175492", "@num": "7", "#text": "Arrêté du 3 septembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050222139", "#text": "Arrêté du 6 septembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050221803", "@nortexte": "ECOR2416035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-06" }, { "@id": "LEGIARTI000050222137", "#text": "Arrêté du 6 septembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050221803", "@nortexte": "ECOR2416035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-06" }, { "@id": "LEGIARTI000050617844", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617848", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617852", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617856", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617860", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000050617906", "#text": "Arrêté du 18 novembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050613057", "@nortexte": "TECR2428116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGITEXT000050742642", "#text": "Arrêté du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731018", "@nortexte": "ECOT2430597A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000020040093", "@num": "220 Z", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049507850", "@num": "R124-4", "#text": "Code de l'énergie - art. R124-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050476283", "@num": "R232-5", "#text": "Code de l'énergie - art. R232-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049782492", "@num": "D125-42", "#text": "Code de la construction et de l'habitation. - art. D125-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175502", "@num": "D31-11-11", "#text": "Code de la construction et de l'habitation. - art. D31-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175508", "@num": "D31-11-14", "#text": "Code de la construction et de l'habitation. - art. D31-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175512", "@num": "D31-11-16", "#text": "Code de la construction et de l'habitation. - art. D31-11-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175307", "@num": "D31-11-2", "#text": "Code de la construction et de l'habitation. - art. D31-11-2", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175311", "@num": "D31-11-4", "#text": "Code de la construction et de l'habitation. - art. D31-11-4", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356951", "@num": "D319-14", "#text": "Code de la construction et de l'habitation. - art. D319-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356939", "@num": "D319-20", "#text": "Code de la construction et de l'habitation. - art. D319-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356936", "@num": "D319-28", "#text": "Code de la construction et de l'habitation. - art. D319-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049357016", "@num": "D319-35", "#text": "Code de la construction et de l'habitation. - art. D319-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050042806", "@num": "D319-36", "#text": "Code de la construction et de l'habitation. - art. D319-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050042822", "@num": "D319-40", "#text": "Code de la construction et de l'habitation. - art. D319-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356924", "@num": "D319-42", "#text": "Code de la construction et de l'habitation. - art. D319-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045453557", "@num": "D319-44", "#text": "Code de la construction et de l'habitation. - art. D319-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050040305", "@num": "D319-52", "#text": "Code de la construction et de l'habitation. - art. D319-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050040320", "@num": "D319-56", "#text": "Code de la construction et de l'habitation. - art. D319-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050040323", "@num": "D319-57", "#text": "Code de la construction et de l'habitation. - art. D319-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826416", "@num": "L31-10-10", "#text": "Code de la construction et de l'habitation. - art. L31-10-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049394631", "@num": "L732-2", "#text": "Code de la construction et de l'habitation. - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937338", "@num": "R*319-14", "#text": "Code de la construction et de l'habitation. - art. R*319-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937412", "@num": "R*319-23", "#text": "Code de la construction et de l'habitation. - art. R*319-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030108239", "@num": "R312-3-1", "#text": "Code de la construction et de l'habitation. - art. R312-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824090", "@num": "R319-1", "#text": "Code de la construction et de l'habitation. - art. R319-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937327", "@num": "R319-16", "#text": "Code de la construction et de l'habitation. - art. R319-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824083", "@num": "R319-2", "#text": "Code de la construction et de l'habitation. - art. R319-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937299", "@num": "R319-20", "#text": "Code de la construction et de l'habitation. - art. R319-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937287", "@num": "R319-21", "#text": "Code de la construction et de l'habitation. - art. R319-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937404", "@num": "R319-24", "#text": "Code de la construction et de l'habitation. - art. R319-24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937397", "@num": "R319-25", "#text": "Code de la construction et de l'habitation. - art. R319-25 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824012", "@num": "R319-27", "#text": "Code de la construction et de l'habitation. - art. R319-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937357", "@num": "R319-35", "#text": "Code de la construction et de l'habitation. - art. R319-35 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038346022", "@num": "R319-36", "#text": "Code de la construction et de l'habitation. - art. R319-36 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031823256", "@num": "R319-38", "#text": "Code de la construction et de l'habitation. - art. R319-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038346005", "@num": "R319-40", "#text": "Code de la construction et de l'habitation. - art. R319-40 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937268", "@num": "R319-5", "#text": "Code de la construction et de l'habitation. - art. R319-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031824065", "@num": "R319-6", "#text": "Code de la construction et de l'habitation. - art. R319-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937262", "@num": "R319-8", "#text": "Code de la construction et de l'habitation. - art. R319-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306111", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307893", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033807619", "@num": "199 ter S", "#text": "Code général des impôts, CGI. - art. 199 ter S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303331", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304056", "@num": "238 bis L", "#text": "Code général des impôts, CGI. - art. 238 bis L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309151", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304110", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624863", "@num": "344 G quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032146930", "@num": "46 AX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AX (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020466486", "@num": "49 septies ZZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020466478", "@num": "49 septies ZZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095897", "@num": "49 septies ZZE bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZE bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356913", "@num": "49 septies ZZB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356901", "@num": "49 septies ZZB bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356877", "@num": "49 septies ZZE", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825051", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018035642", "@fin": "2999-01-01", "#text": "XLIII : Crédit d'impôt en faveur des débitants de tabac", "@debut": "2007-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040095", "@fin": "2009-02-06", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020216081", "@fin": "2010-07-14", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2009-02-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022496530", "@fin": "2011-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380703", "@fin": "2012-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075621", "@fin": "2014-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000027653808", "@fin": "2013-12-30", "@num": "244 quater U", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419504", "@fin": "2014-03-27", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807615", "@fin": "2015-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021559", "@fin": "2016-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781941", "@fin": "2017-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033807578", "@fin": "2019-03-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038073087", "@fin": "2019-07-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993076", "@fin": "2019-12-30", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466825", "@fin": "2022-01-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982949", "@fin": "2022-07-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045037061", "@fin": "2024-04-01", "@num": "244 quater U", "@etat": "MODIFIE", "@debut": "2022-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826338", "@fin": "2999-01-01", "@num": "244 quater U", "@etat": "VIGUEUR", "@debut": "2024-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article 49 septies ZZE bis AUTONOME PERIME, en vigueur du 01/01/2012 au 30/05/2014 (Code général des impôts, annexe III)