{ "article": { "LEGIARTI000031107129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies ZZP", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-19", "DATE_DEBUT": "2015-08-28" } }, "META_COMMUN": { "ID": "LEGIARTI000031107129", "URL": "article/LEGI/ARTI/00/00/31/10/71/LEGIARTI000031107129.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031101936", "@num": "1", "#text": "DÉCRET n°2015-1059 du 25 août 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031100674", "@nortexte": "FCPE1516043D", "@numtexte": "2015-1059", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-25" }, { "@id": "LEGIARTI000006298096", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030818377", "@fin": "2015-06-29", "#text": "Section V duovicies : Crédit d'impôt en faveur des investissements productifs neufs réalisés outre-mer", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000031107161", "@fin": "2999-01-01", "#text": "Section V duovicies : Crédit d'impôt en faveur des investissements productifs neufs réalisés outre-mer", "@debut": "2015-08-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030818387", "@fin": "2015-06-29", "@num": "49 septies ZZP", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031107129", "@fin": "2023-06-19", "@num": "49 septies ZZP", "@etat": "MODIFIE", "@debut": "2015-08-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047697120", "@fin": "2999-01-01", "@num": "49 septies ZZP", "@etat": "VIGUEUR", "@debut": "2023-06-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application du b du 1° du 4 du I de l'article 244 quater W du code général des impôts, le loyer et les ressources du locataire ne peuvent excéder les plafonds mentionnés respectivement au 1° du 1 et au 2 de l'article 46 AG duodecies.
" } }, "LEGIARTI000031101936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031101936", "URL": "article/LEGI/ARTI/00/00/31/10/19/LEGIARTI000031101936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000031107161", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V duovicies : Crédit d'impôt en faveur ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000031107095", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V tervicies : Crédit d'impôt en faveur ... 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art. 49 septies ZZL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107149", "@num": "49 septies ZZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107071", "@num": "49 septies ZZV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107140", "@num": "49 septies ZZN", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZN (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107135", "@num": "49 septies ZZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZO (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107129", "@num": "49 septies ZZP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZP (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107124", "@num": "49 septies ZZQ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107098", "@num": "49 septies ZZS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107085", "@num": "49 septies ZZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZT (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107080", "@num": "49 septies ZZU", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZU (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107064", "@num": "49 septies ZZW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZW (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107059", "@num": "49 septies ZZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZX (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031100674", "@nor": "FCPE1516043D", "@num": "2015-1059", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-1059 du 25 août 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": "JORFTEXT000031100674", "@c_titre_court": "DÉCRET n°2015-1059 du 25 août 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-1059 du 25 août 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": "2015-08-28", "@id_txt": "LEGITEXT000031101912", "@c_titre_court": "DÉCRET n°2015-1059 du 25 août 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-08-27", "@date_signature": "2015-08-25", "@num_parution_jo": "0197" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031101936", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031100698", "@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. 46 AG sexdecies, Art. 46 quater-0 ZZ ter A, Art. 46 quaterdecies Y, 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
\n
\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000031101936", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000031107129", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031107129", "liens_entrants": true }

Article 49 septies ZZP AUTONOME MODIFIE, en vigueur du 28/08/2015 au 19/06/2023 (Code général des impôts, annexe III)