{ "article": { "LEGIARTI000032347438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032347438", "URL": "article/LEGI/ARTI/00/00/32/34/74/LEGIARTI000032347438.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362717", "@num": "46 quindecies QC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QC (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362682", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362614", "@num": "49 septies ZU", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZU (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032345466", "@nor": "FCPE1505470D", "@num": "2016-395", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-395 du 31 mars 2016 portant simplification des obligations déclaratives relatives à certains crédits et réduction d'impôt", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032345466", "@c_titre_court": "Décret n°2016-395 du 31 mars 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-395 du 31 mars 2016 portant simplification des obligations déclaratives relatives à certains crédits et réduction d'impôt", "@debut": "2016-04-03", "@id_txt": "LEGITEXT000032347435", "@c_titre_court": "Décret n°2016-395 du 31 mars 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-04-02", "@date_signature": "2016-03-31", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032347438", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032345469", "@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 quater-0 YP, Art. 46 quater-0 YZB, Art. 46 quater-0 ZY septies, Art. 46 quindecies QC, Art. 49 septies Q, Art. 49 septies X, Art. 49 septies YO, Art. 49 septies ZH, Art. 49 septies ZT, Art. 49 septies ZU, Art. 49 septies ZZ\n
\n

\n
\n
\n
\n
\n
\n
\n
" } }, "LEGIARTI000032362590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies ZZ", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362590", "URL": "article/LEGI/ARTI/00/00/32/36/25/LEGIARTI000032362590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@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": "LEGIARTI000019866506", "@num": "199 ter R", "#text": "Code général des impôts, CGI. - art. 199 ter R", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019866554", "@num": "220 Y", "#text": "Code général des impôts, CGI. - art. 220 Y", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019866429", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020850282", "@fin": "2024-09-05", "#text": "Section V novodecies : Crédit d'impôt au titre des primes d'intéressement", "@debut": "2009-07-11" }, { "@id": "LEGISCTA000050175856", "@fin": "2999-01-01", "#text": "Section V novodecies : Crédit d'impôt au titre des prêts avance mutation ne portant pas intérêt pour le financement des travaux d'amélioration de la performance énergétique des logements anciens", "@debut": "2024-09-05" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000020850273", "@fin": "2016-04-03", "@num": "49 septies ZZ", "@etat": "MODIFIE", "@debut": "2009-07-11", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000032362590", "@fin": "2019-06-08", "@num": "49 septies ZZ", "@etat": "PERIME", "@debut": "2016-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050175847", "@fin": "2999-01-01", "@num": "49 septies ZZ", "@etat": "VIGUEUR", "@debut": "2024-09-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 199 ter R, 220 Y et 244 quater T du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

La société mère d'un groupe au sens de l'article 223 A du code précité déclare les réductions et crédits d'impôt pour le compte des sociétés du groupe, y compris ceux la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe.

" } }, "LEGIARTI000032362614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies ZU", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-05-13", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362614", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000047538265", "@num": "1", "#text": "Décret n°2023-355 du 11 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047537752", "@nortexte": "ECOE2302601D", "@numtexte": "2023-355", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303945", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162234", "@fin": "2999-01-01", "#text": "Section V septdecies : Crédit d'impôt en faveur des maîtres restaurateurs", "@debut": "2007-05-08" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006298609", "@fin": "2016-04-03", "@num": "49 septies ZU", "@etat": "MODIFIE", "@debut": "2007-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032362614", "@fin": "2023-05-13", "@num": "49 septies ZU", "@etat": "ABROGE", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le titulaire du titre de maître restaurateur est dirigeant de plusieurs entreprises contrôlées dans le cadre de la délivrance de ce titre, le dépôt de la déclaration des réductions et crédits d'impôt prévue à l'article 49 septies ZT emporte le choix de l'entreprise bénéficiaire du crédit d'impôt prévu à l'article 244 quater Q du code général des impôts.

" } }, "LEGIARTI000032362621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies ZT", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-05-13", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362621", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362621.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000047538265", "@num": "1", "#text": "Décret n°2023-355 du 11 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047537752", "@nortexte": "ECOE2302601D", "@numtexte": "2023-355", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000032362614", "@num": "49 septies ZU", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZU (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303161", "@num": "199 ter P", "#text": "Code général des impôts, CGI. - art. 199 ter P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303570", "@num": "220 U", "#text": "Code général des impôts, CGI. - art. 220 U", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303945", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162234", "@fin": "2999-01-01", "#text": "Section V septdecies : Crédit d'impôt en faveur des maîtres restaurateurs", "@debut": "2007-05-08" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006298608", "@fin": "2012-04-01", "@num": "49 septies ZT", "@etat": "MODIFIE", "@debut": "2007-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625093", "@fin": "2016-04-03", "@num": "49 septies ZT", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032362621", "@fin": "2023-05-13", "@num": "49 septies ZT", "@etat": "ABROGE", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 199 ter P, 220 U et 244 quater Q du code général des impôts, les entreprises déclarent les réductions et crédits d'impôts selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

" } }, "LEGIARTI000032362648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies ZH", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362648", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000006303156", "@num": "199 ter L", "#text": "Code général des impôts, CGI. - art. 199 ter L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303563", "@num": "220 N", "#text": "Code général des impôts, CGI. - art. 220 N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303937", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162230", "@fin": "2999-01-01", "#text": "Section V terdecies : Crédit d'impôt pour formation des dirigeants", "@debut": "2006-08-25" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006298594", "@fin": "2012-04-01", "@num": "49 septies ZH", "@etat": "MODIFIE", "@debut": "2006-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625108", "@fin": "2016-04-03", "@num": "49 septies ZH", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362648", "@fin": "2999-01-01", "@num": "49 septies ZH", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 199 ter L, 220 N et 244 quater M du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

" } }, "LEGIARTI000032362668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies YO", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362668", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362668.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 27-III et IV de la loi n° 2018-771 du 5 septembre 2018, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@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": "LEGIARTI000006303150", "@num": "199 ter F", "#text": "Code général des impôts, CGI. - art. 199 ter F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303556", "@num": "220 H", "#text": "Code général des impôts, CGI. - art. 220 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304184", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162225", "@fin": "2999-01-01", "#text": "Section V octies : Crédit d'impôt en faveur de l'apprentissage", "@debut": "2005-01-01" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006298569", "@fin": "2005-12-31", "@num": "49 septies YO", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298570", "@fin": "2012-04-01", "@num": "49 septies YO", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625120", "@fin": "2016-04-03", "@num": "49 septies YO", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000032362668", "@fin": "2019-06-08", "@num": "49 septies YO", "@etat": "PERIME", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 199 ter F, 220 H et 244 quater G du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

" } }, "LEGIARTI000032362682": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies X", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-30", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362682", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362682.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000042160983", "@num": "46 quindecies QC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162222", "@fin": "2999-01-01", "#text": "Section V quinquies : Réduction d'impôt pour versement de dons aux oeuvres et organismes d'intérêt général prévue à l'article 238 bis du code général des impôts", "@debut": "2004-02-27" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006298542", "@fin": "2004-11-01", "@num": "49 septies X", "@etat": "MODIFIE", "@debut": "2004-02-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298543", "@fin": "2012-04-01", "@num": "49 septies X", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625188", "@fin": "2016-04-03", "@num": "49 septies X", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032362682", "@fin": "2019-05-30", "@num": "49 septies X", "@etat": "MODIFIE", "@debut": "2016-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038561759", "@fin": "2999-01-01", "@num": "49 septies X", "@etat": "VIGUEUR", "@debut": "2019-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions de l'article 238 bis du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

" } }, "LEGIARTI000032362699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies Q", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362699", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000006308357", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303546", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162218", "@fin": "1994-09-02", "#text": "Section V bis : Crédit d'impôt pour dépenses de formation professionnelle.", "@debut": "1988-04-26" }, { "@id": "LEGISCTA000028421050", "@fin": "2999-01-01", "#text": "Section V bis : Crédit d'impôt pour la compétitivité et l'emploi", "@debut": "2013-12-29" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298506", "@fin": "1991-05-16", "@num": "49 septies Q", "@etat": "ABROGE", "@debut": "1988-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028421042", "@fin": "2016-04-03", "@num": "49 septies Q", "@etat": "MODIFIE", "@debut": "2013-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362699", "@fin": "2999-01-01", "@num": "49 septies Q", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 199 ter C, 220 C et 244 quater C du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration, dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

" } }, "LEGIARTI000032362717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quindecies QC", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362717", "URL": "article/LEGI/ARTI/00/00/32/36/27/LEGIARTI000032362717.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000023651492", "@num": "46 quindecies QA", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies QA", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298542", "@num": "49 septies X", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies X", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162207", "@fin": "2999-01-01", "#text": "Section 0I sexies : Mécénat d'entreprises", "@debut": "2004-03-12" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000023651496", "@fin": "2012-05-07", "@num": "46 quindecies QC", "@etat": "MODIFIE", "@debut": "2011-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025887059", "@fin": "2016-04-03", "@num": "46 quindecies QC", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032362717", "@fin": "2020-07-25", "@num": "46 quindecies QC", "@etat": "MODIFIE", "@debut": "2016-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042160983", "@fin": "2999-01-01", "@num": "46 quindecies QC", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Le montant des dons aux organismes mentionnés au 4 bis de l'article 238 bis du code général des impôts est indiqué distinctement sur la déclaration des réductions et crédits d'impôt prévue à l'article 49 septies X.

II. – Pour l'application du deuxième alinéa du 4 bis de l'article 238 bis du même code, les pièces à fournir dans le délai de dépôt de la déclaration des réductions et crédits d'impôt sont celles mentionnées au deuxième alinéa de l'article 46 quindecies QA.

" } }, "LEGIARTI000032362726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZY septies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362726", "URL": "article/LEGI/ARTI/00/00/32/36/27/LEGIARTI000032362726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000020027130", "@num": "220 Z bis", "#text": "Code général des impôts, CGI. - art. 220 Z bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020027027", "@num": "220 quaterdecies", "#text": "Code général des impôts, CGI. - art. 220 quaterdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162192", "@fin": "2004-06-02", "#text": "Section XI : Régime des amortissements réputés différés en période déficitaire en cas de reprise ou de transfert d'activités", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000021365484", "@fin": "2999-01-01", "#text": "Section XI : Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques et audiovisuelles", "@debut": "2009-12-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : 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", "LIEN_ART": { "@id": "LEGIARTI000021365460", "@fin": "2016-04-03", "@num": "46 quater-0 ZY septies", "@etat": "MODIFIE", "@debut": "2009-12-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362726", "@fin": "2999-01-01", "@num": "46 quater-0 ZY septies", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 220 Z bis et 220 quaterdecies du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du code précité.

\n
" } }, "LEGIARTI000032362739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YZB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362739", "URL": "article/LEGI/ARTI/00/00/32/36/27/LEGIARTI000032362739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000006303567", "@num": "220 R", "#text": "Code général des impôts, CGI. - art. 220 R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303590", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162185", "@fin": "2999-01-01", "#text": "Section VI septies : Crédit d'impôt pour le rachat du capital d'une société", "@debut": "2007-10-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : 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", "LIEN_ART": { "@id": "LEGIARTI000006298281", "@fin": "2012-04-01", "@num": "46 quater-0 YZB", "@etat": "MODIFIE", "@debut": "2007-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625125", "@fin": "2016-04-03", "@num": "46 quater-0 YZB", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362739", "@fin": "2999-01-01", "@num": "46 quater-0 YZB", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 220 nonies et 220 R du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du code précité.

" } }, "LEGIARTI000032362751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YP", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362751", "URL": "article/LEGI/ARTI/00/00/32/36/27/LEGIARTI000032362751.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000006303552", "@num": "220 F", "#text": "Code général des impôts, CGI. - art. 220 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303577", "@num": "220 sexies", "#text": "Code général des impôts, CGI. - art. 220 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162354", "@fin": "2011-06-07", "#text": "Section VI quater : Crédit d'impôt pour dépenses de production d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2005-05-03" }, { "@id": "LEGISCTA000024151157", "@fin": "2999-01-01", "#text": "Section VI quater : Crédit d'impôt pour dépenses de production déléguée d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : 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", "LIEN_ART": { "@id": "LEGIARTI000006298263", "@fin": "2004-11-01", "@num": "46 quater-0 YP", "@etat": "MODIFIE", "@debut": "2004-04-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298264", "@fin": "2005-05-03", "@num": "46 quater-0 YP", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298265", "@fin": "2010-05-01", "@num": "46 quater-0 YP", "@etat": "MODIFIE", "@debut": "2005-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179689", "@fin": "2012-04-01", "@num": "46 quater-0 YP", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625072", "@fin": "2016-04-03", "@num": "46 quater-0 YP", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362751", "@fin": "2999-01-01", "@num": "46 quater-0 YP", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 220 sexies et 220 F du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du code précité.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000032362668", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362751", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362699", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362621", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362726", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362614", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362717", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362739", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362590", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362648", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032362682", "cible": true, "cidtexte": "JORFTEXT000032345466", "id": "LEGIARTI000032347438", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032347438", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2016-395 du 31 mars 2016 portant simplification des obligations déclaratives relatives à certains crédits et réduction d'impôt)