{ "article": { "LEGIARTI000027511475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 quinquies DB septies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027511475", "URL": "article/LEGI/ARTI/00/00/27/51/14/LEGIARTI000027511475.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Modification effectuée en conséquence des art. 2 , 6.1.16 [3°] de la loi n° 2009-1673 du 30 décembre 2009 et de l'art. 87-X [1°, a] de la loi n° 2006-1771 du 30 décembre 2006.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1989-10-30", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000027508704", "@num": "1", "#text": "Arrêté du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506791", "@nortexte": "EFIE1308359A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179555", "@fin": "2999-01-01", "#text": "1° : Exonération temporaire accordée dans le cadre de l'aménagement du territoire", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162422", "@fin": "2013-01-01", "#text": "Section II : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028013474", "@fin": "2999-01-01", "#text": "Section II : Cotisation foncière des entreprises", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146928", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133789", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300864", "@fin": "1989-07-14", "@num": "121 quinquies DB septies", "@etat": "MODIFIE", "@debut": "1983-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300865", "@fin": "2013-06-07", "@num": "121 quinquies DB septies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027511475", "@fin": "2999-01-01", "@num": "121 quinquies DB septies", "@etat": "VIGUEUR", "@debut": "2013-06-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'exonération temporaire de cotisation foncière des entreprises accordée sur agrément peut être subordonnée à la réalisation d'un montant minimum d'investissements.

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L'exonération ne peut être accordée lorsque l'opération entraîne une suppression d'emplois dans les autres établissements de l'entreprise.

\n
" } }, "LEGIARTI000027508704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027508704", "URL": "article/LEGI/ARTI/00/00/27/50/87/LEGIARTI000027508704.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000027511558", "#text": "Code général des impôts, annexe 4, CGIAN4. - Section I bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301630", "@num": "121 quinquies DB bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511475", "@num": "121 quinquies DB septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300855", "@num": "121 quinquies DB ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511538", "@num": "121-0 AA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121-0 AA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511568", "@num": "14", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300929", "@num": "155 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018567823", "@num": "155 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300948", "@num": "155 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511564", "@num": "16", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511447", "@num": "167", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 167 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511560", "@num": "17 C bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511442", "@num": "170", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511440", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300294", "@num": "23 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 bis A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203841", "@num": "23 bis B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 bis B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000027506791", "@nor": "EFIE1308359A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 3 juin 2013 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027506791", "@c_titre_court": "Arrêté du 3 juin 2013" }, { "@fin": "2999-01-01", "#text": "Arrêté du 3 juin 2013 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2013-06-07", "@id_txt": "LEGITEXT000027508702", "@c_titre_court": "Arrêté du 3 juin 2013" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2013-06-06", "@date_signature": "2013-06-03", "@num_parution_jo": "0129" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000027508704", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027506793", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 02, Art. 14, Art. 16, Art. 17 C bis, Sct. Section I bis, Art. 23 bis A, Art. 23 bis B, Art. 121-0 AA, Art. 121 quinquies DB bis, Art. 121 quinquies DB ter, Art. 121 quinquies DB quater, Art. 121 quinquies DB quinquies, Art. 121 quinquies DB sexies, Art. 121 quinquies DB septies, Art. 155 A, Art. 155 B, Art. 155 ter, Art. 167, Art. 170, Art. 170 quinquies\n
\n

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000027508704", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000027511475", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027511475", "liens_entrants": true }

Article 121 quinquies DB septies AUTONOME VIGUEUR, en vigueur depuis le 07/06/2013 (Code général des impôts, annexe IV)