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Pour l'application du troisième alinéa du I de l'article 217 undecies du code général des impôts, les véhicules strictement indispensables à l'activité de l'exploitant sont définis par arrêté du ministre chargé du budget.
\n

" } }, "LEGIARTI000030816394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030816394", "URL": "article/LEGI/ARTI/00/00/30/81/63/LEGIARTI000030816394.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030818377", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section M duovicies : Crédit d'impôt en faveur ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030818395", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section M tervicies : Crédit d'impôt en faveur ... 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art. 49 septies ZZL (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818401", "@num": "49 septies ZZV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818381", "@num": "49 septies ZZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZMMN (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818383", "@num": "49 septies ZZN", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZN (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818385", "@num": "49 septies ZZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZO (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818387", "@num": "49 septies ZZP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZP (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818389", "@num": "49 septies ZZQ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZQ (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818391", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818393", "@num": "49 septies ZZS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZS (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818397", "@num": "49 septies ZZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZT (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818399", "@num": "49 septies ZZU", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZU (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818403", "@num": "49 septies ZZW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZW (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818405", "@num": "49 septies ZZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZX (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030802537", "@nor": "FCPE1408502D", "@num": "2015-765", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-765 du 29 juin 2015 pris pour l'application des articles 199 undecies B, 199 undecies C, 217 undecies, 244 quater W et 244 quater X du code général des impôts relatifs aux aides fiscales à l'investissement outre-mer", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030802537", "@c_titre_court": "DÉCRET n°2015-765 du 29 juin 2015" }, { "@fin": "2015-06-29", "#text": "Décret n° 2015-765 du 29 juin 2015 pris pour l'application des articles 199 undecies B, 199 undecies C, 217 undecies, 244 quater W et 244 quater X du code général des impôts relatifs aux aides fiscales à l'investissement outre-mer", "@debut": "2015-07-01", "@id_txt": "LEGITEXT000030816370", "@c_titre_court": "DÉCRET n°2015-765 du 29 juin 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-06-30", "@date_signature": "2015-06-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030816394", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030802561", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 46 quater-0 ZZ ter A\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. Section V duovicies : Crédit d'impôt en faveur des investissements productifs neufs réalisés outre-mer , Art. 49 septies ZZL, Art. 49 septies ZZM, Art. 49 septies ZZN, Art. 49 septies ZZO, Art. 49 septies ZZP, Art. 49 septies ZZQ, Art. 49 septies ZZR, Art. 49 septies ZZS, Sct. Section V tervicies : Crédit d'impôt en faveur des organismes d'habitations à loyer modéré qui réalisent des investissements dans les logements neufs en outre-mer , Art. 49 septies ZZT, Art. 49 septies ZZU, Art. 49 septies ZZV, Art. 49 septies ZZW, Art. 49 septies ZZX\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 46 AG sexdecies, Art. 46 quaterdecies Y\n
\n

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\n
\n
\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030816394", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000030817915", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030817915", "liens_entrants": true }

Article 46 quater-0 ZZ ter A AUTONOME MODIFIE_MORT_NE, en vigueur du 01/07/2015 au 29/06/2015 (Code général des impôts, annexe III)