{ "article": { "LEGIARTI000032679824": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R60-1 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-04-01", "DATE_DEBUT": "2016-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000032679824", "URL": "article/LEGI/ARTI/00/00/32/67/98/LEGIARTI000032679824.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

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Lorsque le litige est soumis au comité consultatif du crédit d'impôt pour dépenses de recherche en application de l'article L. 59 D, les contribuables concernés sont invités à se faire entendre ou à faire parvenir leurs observations écrites.

" } }, "LEGIARTI000032679215": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032679215", "URL": "article/LEGI/ARTI/00/00/32/67/92/LEGIARTI000032679215.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000032693575", "@num": "R*201-1", "#text": "Livre des procédures fiscales - art. R*201-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693610", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693601", "@num": "R*60-1", "#text": "Livre des procédures fiscales - art. R*60-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693589", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693581", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693578", "@num": "R*61 A-1", "#text": "Livre des procédures fiscales - art. R*61 A-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693593", "@num": "R60-1 A", "#text": "Livre des procédures fiscales - art. R60-1 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679824", "@num": "R60-1 B", "#text": "Livre des procédures fiscales - art. R60-1 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032693585", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679831", "@num": "R60-2 B", "#text": "Livre des procédures fiscales - art. R60-2 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032675279", "@nor": "FCPE1600964D", "@num": "2016-766", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-766 du 9 juin 2016 relatif au comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032675279", "@c_titre_court": "Décret n°2016-766 du 9 juin 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-766 du 9 juin 2016 relatif au comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2016-06-12", "@id_txt": "LEGITEXT000032679204", "@c_titre_court": "Décret n°2016-766 du 9 juin 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-06-11", "@date_signature": "2016-06-09", "@num_parution_jo": "0135" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032679215", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032675291", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*59-1, Art. R*60-1, Art. R60-1 A, Art. R60-1 B, Art. R*60-2, Art. R60-2 A, Art. R60-2 B, Art. R*60-3, Art. R*61 A-1, Art. R*201-1\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000032679215", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000032679824", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032679824", "liens_entrants": true }

Article R60-1 B AUTONOME MODIFIE, en vigueur du 12/06/2016 au 01/04/2021 (Livre des procédures fiscales)