{ "article": { "LEGIARTI000028617053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L512-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000028617053", "URL": "article/LEGI/ARTI/00/00/28/61/70/LEGIARTI000028617053.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": "LEGIARTI000006649371", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028617051", "@fin": "2999-01-01", "#text": "Chapitre II : Les fonds communs de placement dans l'innovation (FCPI)", "@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": "LEGIARTI000028617053", "@fin": "2999-01-01", "@num": "L512-1", "@etat": "VIGUEUR", "@debut": "2014-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les fonds communs de placement dans l'innovation sont définis par les dispositions de l'article L. 214-30 du code monétaire et financier." } }, "LEGIARTI000006649371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006649371", "URL": "article/LEGI/ARTI/00/00/06/64/93/LEGIARTI000006649371.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L030AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328274", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000025917086", "@num": "312-10", "#text": "Arrêté du 12 novembre 2004 - art. 312-10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036893317", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022910", "@num": "411-20-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-20-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022916", "@num": "411-21-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-21-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535939", "@num": "412-31", "#text": "Arrêté du 12 novembre 2004 - art. 412-31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022920", "@num": "413-41", "#text": "Arrêté du 12 novembre 2004 - art. 413-41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022929", "@num": "413-44", "#text": "Arrêté du 12 novembre 2004 - art. 413-44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000047127522", "@num": "422-120-1", "#text": "Arrêté du 12 novembre 2004 - art. 422-120-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020502320", "@num": "2", "#text": "Ordonnance n°2009-394 du 9 avril 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020499142", "@nortexte": "ECET0903705R", "@numtexte": "2009-394", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000038692436", "@num": "4", "#text": "Ordonnance n° 2019-75 du 6 février 2019 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038100584", "@nortexte": "ECOT1901015R", "@numtexte": "2019-75", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-02-06" }, { "@id": "LEGIARTI000042009527", "@num": "1", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042009528", "@num": "2", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000049897458", "@num": "13", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000051173019", "@num": "12", "#text": "LOI n°2025-127 du 14 février 2025 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051322599", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. 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Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.
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L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184596", "@fin": "2011-08-03", "#text": "Sous-section 3 : Règles particulières aux fonds communs de placement", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.
\n
Le règlement général de l'Autorité des marchés financiers fixe les autres cas et les conditions dans lesquels le règlement du fonds prévoit, le cas échéant, que l'émission des parts est interrompue de façon provisoire ou définitive.
" } }, "LEGIARTI000019680932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2008-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000019680932", "URL": "article/LEGI/ARTI/00/00/19/68/09/LEGIARTI000019680932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2008-1081 du 23 octobre 2008 article 8 : Les dispositions du 6° et du 7° de l'article 1er et celles du 2° de l'article 2 sont immédiatement applicables aux organismes constitués à la date de publication des décrets prévus respectivement par ces dispositions.

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art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000025917086", "@num": "312-10", "#text": "Arrêté du 12 novembre 2004 - art. 312-10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036893317", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022910", "@num": "411-20-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-20-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022916", "@num": "411-21-1", "#text": "Arrêté du 12 novembre 2004 - 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R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648624", "@num": "L214-3", "#text": "Code monétaire et financier - art. L214-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. 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Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.

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Dans les mêmes circonstances, lorsque la cession de certains actifs ne serait pas conforme à l'intérêt des porteurs, ceux-ci peuvent être transférés à un nouveau fonds. La scission est décidée par la société de gestion. Par dérogation à l'article L. 214-3, elle n'est pas soumise à l'agrément de l'Autorité des marchés financiers, mais lui est déclarée sans délai. Chaque porteur reçoit un nombre de parts du nouveau fonds égal à celui qu'il détient dans l'ancien. Le fonds créé ne peut émettre de nouvelles parts. Ses parts sont amorties au fur et à mesure de la cession de ses actifs. Les conditions d'application du présent alinéa sont définies par décret.

\n
\n

Le règlement général de l'Autorité des marchés financiers fixe les autres cas et les conditions dans lesquels le règlement du fonds prévoit, le cas échéant, que l'émission des parts est interrompue de façon provisoire ou définitive.

\n
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L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421693", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2011-08-03" }, { "@id": "LEGISCTA000027787036", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024421574", "@fin": "2013-07-28", "#text": "Paragraphe 2 : Organismes de placement collectif en valeurs mobilières destinés à tout souscripteur", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184595", "@fin": "2011-08-03", "#text": "Sous-section 2 : Règles particulières relatives aux sociétés d'investissement à capital variable", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000024439713", "@fin": "2013-07-28", "#text": "Sous-section 2 : Autres organismes de placement collectif en valeurs mobilières", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le I et le 1° du II de l'article L. 214-28 émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application du présent alinéa, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

2° Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.

Les dispositions du IV et du V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du II du présent article et du quota d'investissement de 60 % qui leur est propre.

II.-Sont également éligibles au quota d'investissement de 60 % mentionné au I les titres mentionnés au III de l'article L. 214-28 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

III.-L'actif du fonds est constitué pour 40 % au moins de titres reçus en contrepartie de souscriptions au capital ou de titres reçus en contrepartie d'obligations converties de sociétés respectant les conditions définies au I.

IV.-1° Sous réserve du respect de la limite de 20 % prévue au II, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux I et III de l'article L. 214-28 émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au 2° du I est appréciée par l'organisme mentionné à ce même 2° au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

-et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du 2° du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du 2° du I ;

2° Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1° et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1°.

V.-Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

En cas de cession par une société mère mentionnée au premier alinéa du IV de titres de filiales mentionnées au d de ce même IV remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le I et le 1° du II de l'article L. 214-28 émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
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L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421693", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2011-08-03" }, { "@id": "LEGISCTA000027787036", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027787032", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Fonds de capital investissement", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28 et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application des présentes dispositions, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

Les dispositions des IV et V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du II du présent article et du quota d'investissement de 60 % qui leur est propre.

IV.-1. Sous réserve du respect de la limite de 20 % prévue au II, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux I et III de l'article L. 214-28 émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au 2° du I est appréciée par l'organisme mentionné 2° au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce 1.

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

" } }, "LEGIARTI000028447598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447598", "URL": "article/LEGI/ARTI/00/00/28/44/75/LEGIARTI000028447598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 18 III B de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, ces dispositions telles qu'issues du 2° du A du II du même article, s'appliquent aux demandes d'agrément de constitution de fonds déposées à compter du 1er janvier 2017.

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art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000025917086", "@num": "312-10", "#text": "Arrêté du 12 novembre 2004 - art. 312-10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036893317", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022910", "@num": "411-20-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-20-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022916", "@num": "411-21-1", "#text": "Arrêté du 12 novembre 2004 - 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art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051322599", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179029", "@num": "L214-159", "#text": "Code monétaire et financier - art. L214-159 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649235", "@num": "L214-24", "#text": "Code monétaire et financier - art. L214-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. 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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28 et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application des présentes dispositions, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

II.-Sont également éligibles au quota d'investissement de 70 % mentionné au I les titres mentionnés au III de l'article L. 214-28 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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VII.-L'Autorité des marchés financiers refuse d'agréer la constitution d'un fonds commun de placement dans l'innovation lorsque, au cours d'une période fixée par décret, chacun des fonds communs de placement dans l'innovation et des fonds d'investissement de proximité constitués par la société de gestion concernée présente un montant total de souscriptions inférieur à un seuil fixé par décret et lorsque l'ensemble des fonds de capital investissement, mentionnés aux articles L. 214-27 et suivants, et des fonds professionnels de capital investissement, mentionnés à l'article L. 214-159, gérés par la société de gestion représente un montant total des actifs sous gestion inférieur à un seuil fixé par décret (1).

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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
" } }, "LEGIARTI000031815114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031815114", "URL": "article/LEGI/ARTI/00/00/31/81/51/LEGIARTI000031815114.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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art. 411-21-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535939", "@num": "412-31", "#text": "Arrêté du 12 novembre 2004 - art. 412-31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022920", "@num": "413-41", "#text": "Arrêté du 12 novembre 2004 - art. 413-41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022929", "@num": "413-44", "#text": "Arrêté du 12 novembre 2004 - art. 413-44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000047127522", "@num": "422-120-1", "#text": "Arrêté du 12 novembre 2004 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042009528", "@num": "2", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000049897458", "@num": "13", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000051173019", "@num": "12", "#text": "LOI n°2025-127 du 14 février 2025 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051322599", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179029", "@num": "L214-159", "#text": "Code monétaire et financier - art. L214-159", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649235", "@num": "L214-24", "#text": "Code monétaire et financier - art. L214-24", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652335", "@num": "L421-1", "#text": "Code monétaire et financier - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652490", "@num": "L424-1", "#text": "Code monétaire et financier - art. L424-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. 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I. – Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28, qui confèrent aux souscripteurs de titres de capital les seuls droits résultant de la qualité d'actionnaire ou d'associé, à l'exclusion de toute autre contrepartie notamment sous la forme de garantie en capital, de tarifs préférentiels ou d'accès prioritaire aux biens produits ou aux services rendus par la société, et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux c, e et i du 1 bis du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent les conditions suivantes :

1° Au moment de l'investissement initial par le fonds :

a) Etre une petite et moyenne entreprise au sens de l'annexe I du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité ;

b) Ne pas avoir de titres admis aux négociations sur un marché réglementé ou un système multilatéral de négociation français ou étranger au sens des articles L. 421-1 ou L. 424-1, sauf si ce marché est un système multilatéral de négociation où la majorité des instruments admis à la négociation sont émis par des petites et moyennes entreprises ;

c) Remplir l'une des deux conditions suivantes :

– avoir réalisé des dépenses de recherche définies aux a à g et aux j et k du II de l'article 244 quater B du code général des impôts représentant au moins 10 % des charges d'exploitation de l'un au moins des trois exercices précédant celui au cours duquel intervient la souscription.

Pour l'application aux entreprises n'ayant jamais clos d'exercice, les dépenses de recherche sont estimées pour l'exercice courant à la date de souscription et certifiées par un expert-comptable ou par un commissaire aux comptes ;

– être capable de démontrer qu'elle développe ou développera dans un avenir prévisible des produits, services ou procédés neufs ou substantiellement améliorés par rapport à l'état de la technique dans le secteur considéré et qui présentent un risque d'échec technologique ou industriel. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret ;

d) Remplir l'une des trois conditions suivantes :

– n'exercer son activité sur aucun marché ;

– exercer son activité sur un marché, quel qu'il soit, depuis moins de dix ans après sa première vente commerciale. Si l'entreprise a fait appel à l'organisme mentionné au dernier alinéa du c du présent 1°, celui-ci est également chargé de définir la date de première vente commerciale. A défaut, celle-ci est définie comme au troisième alinéa du d du 1 bis du I de l'article 885-0 V bis du code général des impôts ;

– avoir un besoin d'investissement initial en faveur du financement des risques qui, sur la base d'un plan d'entreprise établi en vue d'intégrer un nouveau marché géographique ou de produits, est supérieur à 50 % de son chiffre d'affaires annuel moyen des cinq années précédentes ;

2° Lors de chaque investissement par le fonds dans la société :

a) Ne pas être qualifiable d'entreprise en difficulté au sens du 18 de l'article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité ;

b) Respecter la condition mentionnée au j du 1 bis du I de l'article 885-0 V bis du code général des impôts.

Les dispositions du V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du quota d'investissement de 70 % qui leur est propre.

II. – Lorsque les titres d'une société respectant initialement les conditions prévues au I du présent article détenus par un fonds commun de placement dans l'innovation sont, postérieurement à l'investissement initial, admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation français ou étranger, ils continuent à être pris en compte dans le quota d'investissement de 70 % pendant une durée de cinq ans à compter de leur admission.

III. – A. – L'actif du fonds est constitué, pour le respect du quota mentionné au I :

1° De titres ou parts reçus en contrepartie de souscriptions au capital, d'obligations dont le contrat d'émission prévoit obligatoirement le remboursement en actions, de titres reçus en contrepartie d'obligations converties, d'obligations convertibles ou d'avances en compte courant de sociétés respectant les conditions définies au I. Les titres ou parts reçus en contrepartie de souscriptions au capital, les titres reçus en remboursement d'obligations et les titres reçus en contrepartie d'obligations converties doivent représenter au moins 40 % de l'actif du fonds ;

2° De titres ou parts d'une société qui ont fait l'objet d'un rachat si l'une des deux conditions suivantes est vérifiée :

a) Leur valeur est inférieure à la valeur des titres ou parts de cette société mentionnés au 1° du présent A détenus par le fonds ;

b) Au moment du rachat de titres ou parts, le fonds s'engage à souscrire pendant sa durée de vie des titres ou parts mentionnés au 1° du présent A, dont l'émission est prévue au plan d'entreprise, pour une valeur au moins équivalente au rachat.

La réalisation de cette condition est appréciée sur la durée de vie du fonds.

B. – Les titres ou parts acquis à l'occasion d'investissements de suivi dans les entreprises dont les titres ou parts sont déjà présents à l'actif du fonds au titre du quota mentionné au I du présent article peuvent être comptabilisés dans ce quota si les conditions prévues au 6 de l'article 21 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité sont remplies.

IV. – 1. Les titres de capital mentionnés au I de l'article L. 214-28 et, dans la limite de 20 % de l'actif du fond, au III du même article L. 214-28 sont également éligibles au quota d'investissement mentionné au I du présent article lorsqu'ils sont émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au dernier alinéa du c du 1 du I est appréciée par l'organisme mentionné au même dernier alinéa au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

– dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

– qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

– et qui remplissent les conditions prévues aux I, II et III du présent article ou ont pour objet l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

d) La société détient, au minimum, une participation dans une société mentionnée au c qui remplit les conditions prévues aux I, II et III du présent article.

2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce 1.

V. – Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

VI. – Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

VII. – L'Autorité des marchés financiers refuse d'agréer la constitution d'un fonds commun de placement dans l'innovation lorsque, au cours d'une période fixée par décret, chacun des fonds communs de placement dans l'innovation et des fonds d'investissement de proximité constitués par la société de gestion concernée présente un montant total de souscriptions inférieur à un seuil fixé par décret et lorsque l'ensemble des fonds de capital investissement, mentionnés aux articles L. 214-27 et suivants, et des fonds professionnels de capital investissement, mentionnés à l'article L. 214-159, gérés par la société de gestion représente un montant total des actifs sous gestion inférieur à un seuil fixé par décret (1).

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R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. 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D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. 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L424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. 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R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. 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I. – Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28, qui confèrent aux souscripteurs de titres de capital les seuls droits résultant de la qualité d'actionnaire ou d'associé, à l'exclusion de toute autre contrepartie notamment sous la forme de garantie en capital, de tarifs préférentiels ou d'accès prioritaire aux biens produits ou aux services rendus par la société, et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux c, e et i du 1 bis du I de l'article 885-0 V bis du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent les conditions suivantes :

1° Au moment de l'investissement initial par le fonds :

c) Remplir l'une des deux conditions suivantes :

d) Remplir l'une des trois conditions suivantes :

– n'exercer son activité sur aucun marché ;

2° Lors de chaque investissement par le fonds dans la société :

a) Ne pas être qualifiable d'entreprise en difficulté au sens du 18 de l'article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité ;

b) Respecter la condition mentionnée au j du 1 bis du I de l'article 885-0 V bis du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017.

Article L512-1 AUTONOME VIGUEUR, en vigueur depuis le 19/02/2014 (Code de la recherche)