{ "article": { "LEGIARTI000028434348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HL", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028434348", "URL": "article/LEGI/ARTI/00/00/28/43/43/LEGIARTI000028434348.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028402579", "@num": "26", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006303323", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191645", "@fin": "2999-01-01", "#text": "1° : Financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304006", "@fin": "2006-12-31", "@num": "238 bis HL", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304007", "@fin": "2014-01-01", "@num": "238 bis HL", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434348", "@fin": "2999-01-01", "@num": "238 bis HL", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de dissolution de la société ou de réduction de son capital, le ministre de l'économie, des finances et du budget peut ordonner la reprise de la réduction d'impôt prévue à l'article 199 unvicies l'année au cours de laquelle elle a été opérée.

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" } }, "LEGIARTI000006303323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303323", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303323.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 4 B, 238 bis HE, 238 bis HG", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323012", "@num": "102", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 102 (V) JORF 31 décembre 2006 Rectificatif JORF 20 janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. 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L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2008, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.
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Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre de l'économie et des finances.
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2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.
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3. La réduction d'impôt est égale à 40 % des sommes retenues au 2.
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Le taux mentionné au premier alinéa est majoré de 20 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.
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4. Lorsque tout ou partie des titres ayant donné lieu à réduction d'impôt est cédé avant le 31 décembre de la cinquième année suivant celle du versement effectif, la réduction d'impôt obtenue est ajoutée à l'impôt dû au titre de l'année de la cession. Toutefois, la réduction d'impôt n'est pas reprise en cas de décès de l'un des époux ou partenaires liés par un pacte civil de solidarité soumis à imposition commune.
" } }, "LEGIARTI000020058643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-16", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058643", "URL": "article/LEGI/ARTI/00/00/20/05/86/LEGIARTI000020058643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 4 B, 238 bis HE, 238 bis HG", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020042335", "@num": "87", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 87", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2011, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

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Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

\n
\n

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.

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\n

3. La réduction d'impôt est égale à 40 % des sommes retenues au 2.

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Le taux mentionné au premier alinéa est majoré de 20 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.

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4. Lorsque tout ou partie des titres ayant donné lieu à réduction d'impôt est cédé avant le 31 décembre de la cinquième année suivant celle du versement effectif, la réduction d'impôt obtenue est ajoutée à l'impôt dû au titre de l'année de la cession. Toutefois, la réduction d'impôt n'est pas reprise en cas de décès de l'un des époux ou partenaires liés par un pacte civil de solidarité soumis à imposition commune.

\n
" } }, "LEGIARTI000024020721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000024020721", "URL": "article/LEGI/ARTI/00/00/24/02/07/LEGIARTI000024020721.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000023997578", "@num": "1", "#text": "Décret n°2011-520 du 13 mai 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023995355", "@nortexte": "EFIE1100731D", "@numtexte": "2011-520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-13" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. 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L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.

3. La réduction d'impôt est égale à 36 % des sommes retenues au 2.

Le taux mentionné au premier alinéa est porté à 43 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.

" } }, "LEGIARTI000025073614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-26", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025073614", "URL": "article/LEGI/ARTI/00/00/25/07/36/LEGIARTI000025073614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000025048618", "@num": "9", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2014, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.

3. La réduction d'impôt est égale à 36 % des sommes retenues au 2.

" } }, "LEGIARTI000025746313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-04-26" } }, "META_COMMUN": { "ID": "LEGIARTI000025746313", "URL": "article/LEGI/ARTI/00/00/25/74/63/LEGIARTI000025746313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000025744568", "@num": "1", "#text": "Décret n°2012-547\n du 23 avril 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025743483", "@nortexte": "EFIE1204479D", "@numtexte": "2012-547", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2014, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Le taux mentionné au premier alinéa est porté à 36 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.

" } }, "LEGIARTI000028402579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028402579", "URL": "article/LEGI/ARTI/00/00/28/40/25/LEGIARTI000028402579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028434443", "@num": "95", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 95 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028434344", "@num": "1394 B bis", "#text": "Code général des impôts, CGI. - art. 1394 B bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434342", "@num": "1395 E", "#text": "Code général des impôts, CGI. - art. 1395 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028449607", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033779843", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434700", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434696", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434738", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434660", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434764", "@num": "163 bis AA", "#text": "Code général des impôts, CGI. - art. 163 bis AA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434568", "@num": "199 novovicies", "#text": "Code général des impôts, CGI. - art. 199 novovicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434648", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417191", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028449404", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434731", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434791", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434777", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328038", "@num": "217 quaterdecies", "#text": "Code général des impôts, CGI. - art. 217 quaterdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303511", "@num": "217 septies", "#text": "Code général des impôts, CGI. - art. 217 septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434387", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434366", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434357", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434565", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434579", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434549", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434520", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434561", "@num": "39 bis", "#text": "Code général des impôts, CGI. - art. 39 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434556", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302384", "@num": "40 quinquies", "#text": "Code général des impôts, CGI. - art. 40 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416932", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028449311", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "Code général des impôts, CGI. - art. 83 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310951", "@num": "885 T", "#text": "Code général des impôts, CGI. - art. 885 T (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434630", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434714", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434509", "@num": "L321-13", "#text": "Code rural et de la pêche maritime - art. L321-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817466", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434460", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434479", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434514", "@num": "L117-3", "#text": "Code de l'action sociale et des familles - art. L117-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434450", "@num": "L300-3", "#text": "Code de l'environnement - art. L300-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434456", "@num": "L143-2", "#text": "Code du patrimoine. - art. L143-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908447", "@num": "L332-2", "#text": "Code du cinéma et de l'image animée - art. L332-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028444908", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028444901", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028402465", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028402471", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2014-01-01" } ] }, "@cid": "JORFTEXT000028399511", "@nor": "EFIX1323580L", "@num": "2013-1278", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1278 du 29 décembre 2013 de finances pour 2014", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028399511", "@c_titre_court": "LOI n° 2013-1278 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1278 du 29 décembre 2013 de finances pour 2014 (1)", "@debut": "2014-01-01", "@id_txt": "LEGITEXT000028402464", "@c_titre_court": "LOI n°2013-1278 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028402579", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028399877", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à X.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 81 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1395 F \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 219, Art. 220, Art. 223 B, Art. 223 D, Art. 238 bis HE,, Art. 238 bis HL, Art. 1394 B bis, Art. 1395 E \n
\n

A modifié les dispositions suivantes :

-Code de l'action sociale et des familles
\nArt. L117-3\n
\n

-Code rural
\nArt. L321-13\n
\n

-Code de la sécurité sociale.
\nArt. L136-2\n
\n

-Code monétaire et financier
Art. L221-31, Art. L221-31\n
\n
\n

-Code du travail
\nArt. L3325-2\n
\n

-Code du patrimoine.
\nArt. L143-2\n
\n

-Code de l'environnement
\nArt. L300-3\n
\n

-LOI n° 2009-1674 du 30 décembre 2009
\nArt. 95 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1395 H \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 39 ter B, Art. 40 quinquies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 208, Art. 209 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 93, Art. 156, Art. 156 bis, Art. 157, Art. 158, Art. 163 bis AA,, Art. 199 terdecies-0 A, Art. 199 terdecies-0 B, Art. 199 septvicies, Art. 885-0 V bis \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1395 G, Art. 1395 G, Art. 1395 H
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 209 C, Art. 217 septies, Art. 217 quaterdecies, Art. 885 T, Art. 1395 D \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 199 ter \n
\n

A abrogé les dispositions suivantes :

-Code du cinéma et de l'image animée
\nArt. L332-2 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 238 bis HH \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1395 E
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 83 bis \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 31, Art. 199 novovicies, Art. 239 nonies, Art. 39 bis, Art. 39 bis A, Art. 38, Art. 39, Art. 83, \n
\n

XI.-1. Le h du I, en tant qu'il abroge le 3° de l'article 81 du code général des impôts, et les III et IV s'appliquent aux sommes attribuées aux héritiers d'exploitants agricoles ou aux conjoints d'héritiers d'exploitants agricoles qui participent directement et gratuitement à l'exploitation agricole après le 30 juin 2014.

2. Le h du I, en tant qu'il abroge le 9° septies de l'article 81 du code général des impôts, et le II s'appliquent aux aides versées à compter du 1er janvier 2014.

3. Les a, l et m du I s'appliquent à compter de l'imposition des revenus de l'année 2014. Toutefois, pour les immeubles ayant fait l'objet d'un agrément ministériel avant le 1er janvier 2014, les articles 31,156,156 bis, 199 novovicies et 239 nonies du code général des impôts continuent de s'appliquer, dans leur rédaction antérieure à l'entrée en vigueur du présent 3, jusqu'au terme de chaque agrément.

4. Le n du I s'applique aux livrets d'épargne entreprise ouverts à compter du 1er janvier 2014.

5. Les i, j, p, r et s du I, le 2° du VI et le VII s'appliquent aux emprunts contractés à compter du 1er janvier 2017.

6. Le z duodecies, le troisième alinéa du z terdecies et le z quaterdecies du I s'appliquent à compter du 1er janvier 2017.

\n
" } }, "LEGIARTI000030023890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030023890", "URL": "article/LEGI/ARTI/00/00/30/02/38/LEGIARTI000030023890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2017, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

" } }, "LEGIARTI000033805326": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033805326", "URL": "article/LEGI/ARTI/00/00/33/80/53/LEGIARTI000033805326.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000033760608", "@num": "8", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2017, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Le taux mentionné au premier alinéa du présent 3 est porté à 48 % lorsque, d'une part, la réalisation d'investissements dans les conditions mentionnées au deuxième alinéa a été respectée et, d'autre part, la société s'engage à consacrer :
\n
a) Soit au moins 10 % de ses investissements à des dépenses de développement d'œuvres audiovisuelles de fiction, de documentaire et d'animation sous forme de séries, effectuées par les sociétés mentionnées au a de l'article 238 bis HG au capital desquelles la société a souscrit ;
\n
b) Soit au moins 10 % de ses investissements à des versements en numéraire réalisés par contrats d'association à la production, mentionnés au b du même article 238 bis HG, en contrepartie de l'acquisition de droits portant exclusivement sur les recettes d'exploitation des œuvres cinématographiques ou audiovisuelles à l'étranger.
\n
Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

" } }, "LEGIARTI000036431386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036431386", "URL": "article/LEGI/ARTI/00/00/36/43/13/LEGIARTI000036431386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000036377526", "@num": "76", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2020, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

a) Soit au moins 10 % de ses investissements à des dépenses de développement d'œuvres audiovisuelles de fiction, de documentaire et d'animation sous forme de séries, effectuées par les sociétés mentionnées au a de l'article 238 bis HG au capital desquelles la société a souscrit ;

b) Soit au moins 10 % de ses investissements à des versements en numéraire réalisés par contrats d'association à la production, mentionnés au b du même article 238 bis HG, en contrepartie de l'acquisition de droits portant exclusivement sur les recettes d'exploitation des œuvres cinématographiques ou audiovisuelles à l'étranger.

Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

" } }, "LEGIARTI000042913013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042913013", "URL": "article/LEGI/ARTI/00/00/42/91/30/LEGIARTI000042913013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000042778917", "@num": "115", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 115", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2023, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

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1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2026, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025746313", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036431386", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303323", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024020721", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030023890", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020058643", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033805326", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048806438", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042913013", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028402579", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025073614", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028434348", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028434348", "liens_entrants": true }

Article 238 bis HL AUTONOME VIGUEUR, en vigueur depuis le 01/01/2014 (Code général des impôts)