{ "article": { "LEGIARTI000029967620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029967620", "URL": "article/LEGI/ARTI/00/00/29/96/76/LEGIARTI000029967620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029982017", "@num": "38 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029964780", "@nor": "FCPE1423513D", "@num": "2014-1610", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1610 du 24 décembre 2014 portant modification de l'article 38 sexdecies J de l'annexe III au code général des impôts relatif aux modalités d'application de la déduction pour aléas", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029964780", "@c_titre_court": "DÉCRET n°2014-1610 du 24 décembre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1610 du 24 décembre 2014 portant modification de l'article 38 sexdecies J de l'annexe III au code général des impôts relatif aux modalités d'application de la déduction pour aléas", "@debut": "2014-12-28", "@id_txt": "LEGITEXT000029967619", "@c_titre_court": "DÉCRET n°2014-1610 du 24 décembre 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-12-27", "@date_signature": "2014-12-24", "@num_parution_jo": "0299" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029967620", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029964781", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 38 sexdecies J\n
\n

\n
" } }, "LEGIARTI000029982017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 sexdecies J", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2014-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000029982017", "URL": "article/LEGI/ARTI/00/00/29/98/20/LEGIARTI000029982017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 51-I-5° de la loi n° 2018-1317 du 28 décembre 2018, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006624889", "@num": "15", "#text": "Décret n° 83-228 du 22 mars 1983 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000502343", "@numtexte": "83-228", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-22" }, { "@id": "JORFTEXT000019732816", "#text": "Arrêté du 4 novembre 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019732816", "@nortexte": "AGRG0825593A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-04" }, { "@id": "LEGIARTI000029967620", "@num": "1", "#text": "DÉCRET n°2014-1610 du 24 décembre 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029964780", "@nortexte": "FCPE1423513D", "@numtexte": "2014-1610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-24" }, { "@id": "LEGIARTI000038617841", "@num": "3", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006302495", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006592048", "@num": "D361-33", "#text": "Code rural - art. D361-33", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581874", "@num": "L125-1", "#text": "Code rural - art. L125-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582260", "@num": "L221-2", "#text": "Code rural - art. L221-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582371", "@num": "L223-8", "#text": "Code rural - art. L223-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582736", "@num": "L234-4", "#text": "Code rural - art. L234-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583167", "@num": "L251-2", "#text": "Code rural - art. L251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583176", "@num": "L251-9", "#text": "Code rural - art. L251-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583624", "@num": "L361-4", "#text": "Code rural - art. L361-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583626", "@num": "L361-5", "#text": "Code rural - art. L361-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006589921", "@num": "R231-39", "#text": "Code rural - art. R231-39", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006592020", "@num": "R361-41", "#text": "Code rural - art. R361-41", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191350", "@fin": "2999-01-01", "#text": "B : Détermination et imposition du bénéfice des exploitants soumis à un régime réel", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179290", "@fin": "2999-01-01", "#text": "V : Bénéfices de l'exploitation agricole", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296598", "@fin": "1986-12-28", "@num": "38 sexdecies J", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296599", "@fin": "2004-12-26", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296600", "@fin": "2006-01-01", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296601", "@fin": "2007-01-01", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296602", "@fin": "2008-04-03", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018617845", "@fin": "2009-04-10", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020500824", "@fin": "2010-05-08", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022341910", "@fin": "2011-06-12", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182522", "@fin": "2011-07-01", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024285313", "@fin": "2012-05-07", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2011-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025887156", "@fin": "2014-12-28", "@num": "38 sexdecies J", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000029982017", "@fin": "2019-06-08", "@num": "38 sexdecies J", "@etat": "PERIME", "@debut": "2014-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les aléas non assurés reconnus par une autorité administrative compétente dont la survenance autorise l'emploi des sommes déposées sur un compte ouvert auprès d'un établissement de crédit conformément aux dispositions du I de l'article 72 D bis du code général des impôts sont les suivants :

1° Aléas climatiques et naturels ayant affecté l'exploitation :

a) (Abrogé) ;

b) Calamité agricole, mentionnée à l'article L. 361-5 du code rural et de la pêche maritime ;

c) Catastrophe naturelle, constatée dans les conditions prévues à l'article L. 125-1 du code des assurances ;

2° Aléas sanitaires :

a) Maladie ou suspicion de maladie des animaux de l'exploitation ayant fait l'objet d'un arrêté portant déclaration d'infection en application de l'article L. 223-8 du code rural et de la pêche maritime ou d'une indemnisation prévue à l'article L. 221-2 du même code ;

b) Evénement ayant justifié l'application sur les productions animales ou végétales de l'exploitant de mesures de police administrative prévues aux articles L. 234-4, L. 251-2 et L. 251-9 du code rural et de la pêche maritime ;

c) Evénement ayant justifié l'application, sur l'exploitation conchylicole, de mesures de police sanitaire prévues par l'arrêté du 4 novembre 2008 relatif aux conditions de police sanitaire applicables aux animaux et aux produits d'aquaculture et relatif à la prévention de certaines maladies chez les animaux aquatiques et aux mesures de lutte contre ces maladies ou de mesures sanitaires prises en application de l'article R. 231-39 du code rural et de la pêche maritime ;

d) Suspension, retrait ou modification de l'autorisation d'exploitation de cultures marines pour motif d'insalubrité non imputable au bénéficiaire de l'autorisation d'exploitation de cultures marines, en application de l'article 15 du décret n° 83-228 du 22 mars 1983 fixant le régime de l'autorisation des exploitations de cultures marines.

II. – (Abrogé).

III. – (Abrogé).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029982017", "cible": true, "cidtexte": "JORFTEXT000029964780", "id": "LEGIARTI000029967620", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029967620", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2014-1610 du 24 décembre 2014 portant modification de l'article 38 sexdecies J de l'annexe III au code général des impôts relatif aux modalités d'application de la déduction pour aléas)