{ "article": { "LEGIARTI000028617044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000028617044", "URL": "article/LEGI/ARTI/00/00/28/61/70/LEGIARTI000028617044.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028614965", "@num": "2", "#text": "Ordonnance n°2014-135\n du 17 février 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000028614267", "@nortexte": "ESRJ1325606R", "@numtexte": "2014-135", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006315756", "@num": "L45 B", "#text": "Livre des procédures fiscales - art. L45 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028617037", "@fin": "2999-01-01", "#text": "Chapitre Ier : Le crédit d'impôt recherche", "@debut": "2014-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028617035", "@fin": "2999-01-01", "#text": "TITRE Ier : INCITATIONS EN FAVEUR DE LA RECHERCHE ET DE L'INNOVATION", "@debut": "2014-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028617033", "@fin": "2999-01-01", "#text": "LIVRE V : LA VALORISATION DES RÉSULTATS DE LA RECHERCHE ET LE TRANSFERT DE TECHNOLOGIE EN DIRECTION DU MONDE ÉCONOMIQUE ET DES ASSOCIATIONS ET FONDATIONS, RECONNUES D'UTILITÉ PUBLIQUE", "@debut": "2014-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095791", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2004-06-16" } ] }, "@cid": "LEGITEXT000006071190", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la recherche", "@debut": "2004-06-16", "@id_txt": "LEGITEXT000006071190", "@c_titre_court": "Code de la recherche" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028617044", "@fin": "2999-01-01", "@num": "L511-2", "@etat": "VIGUEUR", "@debut": "2014-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les procédures fiscales relatives au crédit d'impôt pour dépenses de recherche exposées par les entreprises industrielles et commerciales ou agricoles sont prévues par les dispositions de l'article L. 45 B du livre des procédures fiscales.

" } }, "LEGIARTI000006315756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-08-03", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315756", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 67 V, VI JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273756", "@num": "67", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 67 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000322890", "#text": "Décret 83-900 1983-10-06", "@sens": "source", "@cidtexte": "JORFTEXT000000322890", "@numtexte": "83-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-06" }, { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147353", "@fin": "1984-08-03", "#text": "MODALITES D'EXERCICE DU CONTROLE DE L'IMPOT.", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133971", "@fin": "1984-08-03", "#text": "LE DROIT DE CONTROLE DE L'IMPOT", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315756", "@fin": "1984-08-03", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315757", "@fin": "2004-06-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1984-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315758", "@fin": "2022-01-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992293", "@fin": "2999-01-01", "@num": "L45 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de redressement, être vérifiée par les agents du ministère de la recherche et de l'industrie.
\n Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006315757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1984-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006315757", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000336340", "#text": "Décret 85-1008 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000336340", "@numtexte": "85-1008", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315756", "@fin": "1984-08-03", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315757", "@fin": "2004-06-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1984-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315758", "@fin": "2022-01-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992293", "@fin": "2999-01-01", "@num": "L45 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de redressement, être vérifiée par les agents du ministère chargé de la recherche et de la technologie.
\n
Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006315758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315758", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315758.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315756", "@fin": "1984-08-03", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315757", "@fin": "2004-06-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1984-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315758", "@fin": "2022-01-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992293", "@fin": "2999-01-01", "@num": "L45 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de rectification, être vérifiée par les agents du ministère chargé de la recherche et de la technologie.
\n
Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000028614965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028614965", "URL": "article/LEGI/ARTI/00/00/28/61/49/LEGIARTI000028614965.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000028617202", "#text": "Code de la recherche - Chapitre II : Dispositions relatives à Saint-B... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617100", "#text": "Code de la recherche - Chapitre II : Autres structures (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617194", "#text": "Code de la recherche - Chapitre II : L'intéressement des chercheurs (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617051", "#text": "Code de la recherche - Chapitre II : Les fonds communs de placement da... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617204", "#text": "Code de la recherche - Chapitre III : Dispositions relatives à Saint-M... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617056", "#text": "Code de la recherche - Chapitre III : L'aide à l'innovation et les inc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617158", "#text": "Code de la recherche - Chapitre III : La valorisation des résultats de... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617206", "#text": "Code de la recherche - Chapitre IV : Dispositions relatives à Saint-Pi... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617064", "#text": "Code de la recherche - Chapitre IV : L'évaluation des incitations en f... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617110", "#text": "Code de la recherche - Chapitre Ier : Participation des personnels de... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617200", "#text": "Code de la recherche - Chapitre Ier : Dispositions relatives à Mayotte (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617037", "#text": "Code de la recherche - Chapitre Ier : Le crédit d'impôt recherche (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617071", "#text": "Code de la recherche - Chapitre Ier : Les centres techniques industriels (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617179", "#text": "Code de la recherche - Chapitre V : Dispositions relatives aux îles Wa... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617183", "#text": "Code de la recherche - Chapitre VI : Dispositions relatives à la Polyn... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617187", "#text": "Code de la recherche - Chapitre VII : Dispositions relatives à la Nou... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617208", "#text": "Code de la recherche - Chapitre VIII : Dispositions relatives aux Terr... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617033", "#text": "Code de la recherche - LIVRE V : LA VALORISATION DES RÉSULTATS DE LA R... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617112", "#text": "Code de la recherche - Section 1 : Participation des personnels de la ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617130", "#text": "Code de la recherche - Section 2 : Apport d'un concours scientifique à... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617140", "#text": "Code de la recherche - Section 3 : Participation des personnels de la ... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617150", "#text": "Code de la recherche - Section 4 : Dispositions générales (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617069", "#text": "Code de la recherche - TITRE II : LES STRUCTURES DE COOPÉRATION TECHN... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617108", "#text": "Code de la recherche - TITRE III : DISPOSITIONS RELATIVES AUX PERSONNE... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617169", "#text": "Code de la recherche - TITRE IV : DISPOSITIONS RELATIVES À L'OUTRE-MER (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028617035", "#text": "Code de la recherche - TITRE Ier : INCITATIONS EN FAVEUR DE LA RECHERC... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617039", "@num": "L511-1", "#text": "Code de la recherche - art. L511-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617047", "@num": "L511-3", "#text": "Code de la recherche - art. L511-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617058", "@num": "L513-1", "#text": "Code de la recherche - art. L513-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617061", "@num": "L513-2", "#text": "Code de la recherche - art. L513-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617066", "@num": "L514-1", "#text": "Code de la recherche - art. L514-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617073", "@num": "L521-1", "#text": "Code de la recherche - art. L521-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617091", "@num": "L521-10", "#text": "Code de la recherche - art. L521-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617093", "@num": "L521-11", "#text": "Code de la recherche - art. L521-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617096", "@num": "L521-12", "#text": "Code de la recherche - art. L521-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617098", "@num": "L521-13", "#text": "Code de la recherche - art. L521-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617075", "@num": "L521-2", "#text": "Code de la recherche - art. L521-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617077", "@num": "L521-3", "#text": "Code de la recherche - art. L521-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617079", "@num": "L521-4", "#text": "Code de la recherche - art. L521-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617081", "@num": "L521-5", "#text": "Code de la recherche - art. L521-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617083", "@num": "L521-6", "#text": "Code de la recherche - art. L521-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617085", "@num": "L521-7", "#text": "Code de la recherche - art. L521-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617087", "@num": "L521-8", "#text": "Code de la recherche - art. L521-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617089", "@num": "L521-9", "#text": "Code de la recherche - art. L521-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617102", "@num": "L522-1", "#text": "Code de la recherche - art. L522-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617114", "@num": "L531-1", "#text": "Code de la recherche - art. L531-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617136", "@num": "L531-10", "#text": "Code de la recherche - art. L531-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617138", "@num": "L531-11", "#text": "Code de la recherche - art. L531-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617142", "@num": "L531-12", "#text": "Code de la recherche - art. L531-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617146", "@num": "L531-13", "#text": "Code de la recherche - art. L531-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617148", "@num": "L531-14", "#text": "Code de la recherche - art. L531-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617152", "@num": "L531-15", "#text": "Code de la recherche - art. L531-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617154", "@num": "L531-16", "#text": "Code de la recherche - art. L531-16 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617116", "@num": "L531-2", "#text": "Code de la recherche - art. L531-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617118", "@num": "L531-3", "#text": "Code de la recherche - art. L531-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617121", "@num": "L531-4", "#text": "Code de la recherche - art. L531-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617123", "@num": "L531-5", "#text": "Code de la recherche - art. L531-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617125", "@num": "L531-6", "#text": "Code de la recherche - art. L531-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617127", "@num": "L531-7", "#text": "Code de la recherche - art. L531-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617132", "@num": "L531-8", "#text": "Code de la recherche - art. L531-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617134", "@num": "L531-9", "#text": "Code de la recherche - art. L531-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617160", "@num": "L533-1", "#text": "Code de la recherche - art. L533-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617165", "@num": "L533-2", "#text": "Code de la recherche - art. L533-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617167", "@num": "L533-3", "#text": "Code de la recherche - art. L533-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617181", "@num": "L545-1", "#text": "Code de la recherche - art. L545-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617185", "@num": "L546-1", "#text": "Code de la recherche - art. L546-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617189", "@num": "L547-1", "#text": "Code de la recherche - art. L547-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028614267", "@nor": "ESRJ1325606R", "@num": "2014-135", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "ORDONNANCE n° 2014-135 du 17 février 2014 modifiant la partie législative du code de la recherche", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028614267", "@c_titre_court": "ORDONNANCE n° 2014-135 du 17 février 2014" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-135 du 17 février 2014 modifiant la partie législative du code de la recherche", "@debut": "2014-02-19", "@id_txt": "LEGITEXT000028614958", "@c_titre_court": "Ordonnance n°2014-135 du 17 février 2014" } ], "@ministere": "Ministère de l'enseignement supérieur et de la recherche", "@date_publi": "2014-02-18", "@date_signature": "2014-02-17", "@num_parution_jo": "0041" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028614965", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028614355", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de la recherche
\n Sct. LIVRE V : LA VALORISATION DES RÉSULTATS DE LA RECHERCHE ET LE TRANSFERT DE TECHNOLOGIE EN DIRECTION DU MONDE ÉCONOMIQUE ET DES ASSOCIATIONS ET FONDATIONS, RECONNUES D'UTILITÉ PUBLIQUE , Sct. TITRE Ier : INCITATIONS EN FAVEUR DE LA RECHERCHE ET DE L'INNOVATION \n\n, Sct. Chapitre Ier : Le crédit d'impôt recherche , Art. L511-1, Art. L511-2, Art. L511-3, Sct. Chapitre II : Les fonds communs de placement dans l'innovation (FCPI) \n\n, Art. L512-1, Sct. Chapitre III : L'aide à l'innovation et les incitations en faveur de la valorisation et du transfert de technologie \n, Art. L513-1, Art. L513-2, Sct. Chapitre IV : L'évaluation des incitations en faveur de la valorisation et du transfert de technologie , Art. L514-1, Sct. TITRE II : LES STRUCTURES DE COOPÉRATION TECHNOLOGIQUE , Sct. Chapitre Ier : Les centres techniques industriels , Art. L521-1, Art. L521-2, Art. L521-3, Art. L521-4, Art. L521-5, Art. L521-6, Art. L521-7, Art. L521-8, Art. L521-9, Art. L521-10, Art. L521-11, Art. L521-12, Art. L521-13, Sct. Chapitre II : Autres structures , Art. L522-1, Sct. TITRE III : DISPOSITIONS RELATIVES AUX PERSONNELS ET AUX ÉTABLISSEMENTS ET ORGANISMES DE RECHERCHE \n, Sct. Chapitre Ier : Participation des personnels de la recherche à la création d'entreprises et aux activités des entreprises existantes, Sct. Section 1 : Participation des personnels de la recherche \nà la création d'entreprises \n, Art. L531-1, Art. L531-2, Art. L531-3, Art. L531-4, Art. L531-5, Art. L531-6, Art. L531-7, Sct. Section 2 : Apport d'un concours scientifique à une entreprise existante et participation au capital d'une entreprise existante , Art. L531-8, Art. L531-9, Art. L531-10, Art. L531-11, Sct. Section 3 : Participation des personnels de la recherche au conseil d'administration ou au conseil de surveillance d'une société anonyme , Art. L531-12, Art. L531-13, Art. L531-14, Sct. Section 4 : Dispositions générales , Art. L531-15, Art. L531-16, Sct. Chapitre II : L'intéressement des chercheurs, Sct. Chapitre III : La valorisation des résultats de la recherche par les établissements et organismes de recherche, Art. L533-1, Art. L533-2, Art. L533-3, Sct. TITRE IV : DISPOSITIONS RELATIVES À L'OUTRE-MER , Sct. Chapitre Ier : Dispositions relatives à Mayotte, Sct. Chapitre II : Dispositions relatives à Saint-Barthélemy, Sct. Chapitre III : Dispositions relatives à Saint-Martin, Sct. Chapitre IV : Dispositions relatives à Saint-Pierre-et-Miquelon, Sct. Chapitre V : Dispositions relatives aux îles Wallis et Futuna, Art. L545-1, Sct. Chapitre VI : Dispositions relatives à la Polynésie française \n, Art. L546-1, Sct. Chapitre VII : Dispositions relatives à la Nouvelle-Calédonie \n\n, Art. L547-1, Sct. Chapitre VIII : Dispositions relatives aux Terres australes et antarctiques françaises\n
\n

\n
" } }, "LEGIARTI000044992293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044992293", "URL": "article/LEGI/ARTI/00/00/44/99/22/LEGIARTI000044992293.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l'article 69 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux dépenses facturées au titre des contrats de collaboration conclus à compter du 1er janvier 2022.

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La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination des crédits d'impôt définis aux articles 244 quater B et 244 quater B bis du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de rectification, être vérifiée par les agents du ministère chargé de la recherche et de la technologie.

Un décret fixe les conditions d'application du présent article.

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Article L511-2 AUTONOME VIGUEUR, en vigueur depuis le 19/02/2014 (Code de la recherche)