{ "article": { "LEGIARTI000034161060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034161060", "URL": "article/LEGI/ARTI/00/00/34/16/10/LEGIARTI000034161060.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799499", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163578", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034159956", "@nor": "ECFS1700138D", "@num": "2017-301", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-301 du 8 mars 2017 relatif aux modalités de calcul et aux dispositifs d'exonération des cotisations de sécurité sociale des travailleurs indépendants non agricoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034159956", "@c_titre_court": "Décret n°2017-301 du 8 mars 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-301 du 8 mars 2017 relatif aux modalités de calcul et aux dispositifs d'exonération des cotisations de sécurité sociale des travailleurs indépendants non agricoles", "@debut": "2017-03-11", "@id_txt": "LEGITEXT000034161044", "@c_titre_court": "Décret n°2017-301 du 8 mars 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-03-10", "@date_signature": "2017-03-08", "@num_parution_jo": "0059" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034161060", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034159993", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D131-6-1, Art. D131-6-3, Art. D131-6-2\n
\n

\n
" } }, "LEGIARTI000006302438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302438", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302438.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Article créé directement et incorporé dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "CGI 302 ter, 293 B, 170, 302 sexies, 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318302", "@num": "20", "#text": "Loi - art. 20 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - 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"LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2024-11-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel n'excède pas 70 000 F hors taxes, ajusté le cas échéant au prorata du temps d'exploitation au cours de l'année civile, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Le bénéfice imposable est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 50 p. 100 qui ne peut être inférieur à 2 000 F.
\n
Ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite est dépassé sans toutefois qu'il excède 100 000 F.
\n
2. Sont exclus du régime :
\n
Les personnes morales et opérations visées au 2 de l'article 302 ter ;
\n
Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel sur la déclaration prévue à l'article 170.
\n
4. Les dispositions des deuxième et troisième alinéas de l'article 302 sexies sont applicables.
\n
5. Les entreprises placées dans le champ d'application du présent article peuvent opter pour le régime forfaitaire prévu à l'article 302 ter dans les délais prévus pour le dépôt de la déclaration visée à l'article 302 sexies, ou pour le régime simplifié d'imposition prévu à l'article 302 septies A bis. Cette dernière option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime.
\n
Les entreprises dont le chiffre d'affaires d'une année est inférieur à 70 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
\n
6. Les dispositions des 1 à 5 ci-dessus sont applicables pour la détermination des bénéfices des années 1992 et suivantes.
" } }, "LEGIARTI000006302439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006302439", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302439.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314580", "@num": "21", "#text": "Loi n°94-126 du 11 février 1994 - art. 21 () JORF 13 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613433", "@fin": "2018-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2024-11-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel n'excède pas 70 000 F hors taxes, ajusté le cas échéant au prorata du temps d'exploitation au cours de l'année civile, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Le bénéfice imposable est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 50 p. 100 qui ne peut être inférieur à 2 000 F.
\n
Ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite est dépassé sans toutefois qu'il excède 100 000 F.
\n
2. Sont exclus du régime :
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Les personnes morales et opérations visées au 2 de l'article 302 ter ;
\n
Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel sur la déclaration prévue à l'article 170.
\n
((4. Les entreprises visées au 1 qui n'ont pas exercé l'option visée au 5 doivent tenir et présenter, sur demande de l'administration, un livre mentionnant le montant et l'origine des recettes qu'elles perçoivent au titre de leur activité professionnelle. Un décret fixe les conditions dans lesquelles ce livre est tenu)) (1).
\n
5. Les entreprises placées dans le champ d'application du présent article peuvent opter pour le régime forfaitaire prévu à l'article 302 ter dans les délais prévus pour le dépôt de la déclaration visée à l'article 302 sexies, ou pour le régime simplifié d'imposition prévu à l'article 302 septies A bis. Cette dernière option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime.
\n
Les entreprises dont le chiffre d'affaires d'une année est inférieur à 70 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
\n
6. ((Les dispositions des 1 à 3 et 5 ci-dessus sont applicables)) (1) pour la détermination des bénéfices des années 1992 et suivantes.
\n
(1) Modification de la loi.
\n
" } }, "LEGIARTI000006302440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006302440", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302440.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 ter, 293 B, 170, 302 sexies, 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 [*DDOEF*] art. 5 I, III 1 JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. 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D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-06-30 4G-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-08-20 4G-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 3F-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 4Q-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 5G-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199530", "@fin": "1999-03-31", "#text": "a : Régime des petites entreprises", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", "@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel n'excède pas ((100 000 F)) (M) (1) (1') hors taxes, ajusté le cas échéant au prorata du temps d'exploitation au cours de l'année civile, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Le bénéfice imposable est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 50 p. 100 qui ne peut être inférieur à 2 000 F.
\n
Ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite est dépassé sans toutefois qu'il excède ((120 000 F)) (M) (1) (1').
\n
2. Sont exclus du régime :
\n
Les personnes morales et opérations visées au 2 de l'article 302 ter ;
\n
Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel sur la déclaration prévue à l'article 170.
\n
4. Les entreprises visées au 1 qui n'ont pas exercé l'option visée au 5 doivent tenir et présenter, sur demande de l'administration, un livre mentionnant le montant et l'origine des recettes qu'elles perçoivent au titre de leur activité professionnelle. Un décret fixe les conditions dans lesquelles ce livre est tenu (2).
\n
5. Les entreprises placées dans le champ d'application du présent article peuvent opter pour le régime forfaitaire prévu à l'article 302 ter dans les délais prévus pour le dépôt de la déclaration visée à l'article 302 sexies, ou pour le régime simplifié d'imposition prévu à l'article 302 septies A bis. Cette dernière option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime.
\n
Les entreprises dont le chiffre d'affaires d'une année est inférieur à 100 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
\n
6. Les dispositions des 1 à 3 et 5 ci-dessus sont applicables pour la détermination des bénéfices des années 1992 et suivantes.
\n
(M) Modification de la loi 96-314.
\n
(1) Ces dispositions sont applicables à l'impôt sur le revenu dû au titre de 1996 et des années suivantes.
\n
(1').
\n
(2) Modification de la loi 94-126. Voir l'article 38 C de l'annexe III..
" } }, "LEGIARTI000006302441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302441", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320294", "@num": "25", "#text": "Loi - art. 25 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 7 II 5, 25, IV Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-01-02 3F-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 4Q-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 5G-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-07-20 4G-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 500 000 F hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 175 000 F hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 500 000 F et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 175 000 F.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 70 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 2 000 F.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
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Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables cinq ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de cinq ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives (1).
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(1) Dispositions applicables pour les résultats des années 1999 et suivantes.
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" } }, "LEGIARTI000006302442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302442", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302442.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006321201", "@num": "75", "#text": "Loi - art. 75 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II, art. 75 II A", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 70 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
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Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables deux ans (1) tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans (1). Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
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(1) Ces dispositions s'appliquent aux options exercées à compter du 1er janvier 2002 et aux options en cours à cette date.
\n
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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 72 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 52 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
\n
Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
\n
Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
\n
2. Sont exclus de ce régime :
\n
a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
\n
c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
\n
d. Les personnes morales passibles de l'impôt sur les sociétés ;
\n
e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
\n
f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
\n
g. Les opérations visées au 8° du I de l'article 35.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
\n
4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
\n
Les options mentionnées au premier alinéa sont valables deux ans (1) tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans (1). Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
\n
(1) Ces dispositions s'appliquent aux options exercées à compter du 1er janvier 2002 et aux options en cours à cette date.
\n
" } }, "LEGIARTI000006302444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006302444", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302444.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 31 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
\n
Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 72 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 52 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
\n
Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
\n
Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
\n
2. Sont exclus de ce régime :
\n
a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
\n
c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
\n
d. Les personnes morales passibles de l'impôt sur les sociétés ;
\n
e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
\n
f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
\n
g. Les opérations visées au 8° du I de l'article 35.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
\n
4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
\n
Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
" } }, "LEGIARTI000006302445": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-11-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302445", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302445.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAH" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 76 XV Finances pour 2006 :
\n Ces dispositions s'appliquent à compter de l'imposition des revenus de 2006.
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L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": 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"LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2024-11-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 68 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 45 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
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Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
" } }, "LEGIARTI000006302446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006302446", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAI" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 2006-12-21 art. 10 IV : Ces dispositions s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
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R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 71 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
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Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
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R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043587337", "@num": "R613-7", "#text": "Code de la sécurité sociale. - art. R613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. 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R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199055", "@fin": "1996-05-12", "#text": "2 bis : Régime déclaratif spécial - Recettes annuelles n'excédant pas 70.000 F", "@debut": "1991-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302647", "@fin": "2005-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302648", "@fin": "2006-11-22", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302649", "@fin": "2008-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026412", "@fin": "2008-08-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": 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1 Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel n'excédant pas 70 000 F est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 25 p. 100 avec un minimum de 2 000 F.
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La limite de 70 000 F s'apprécie abstraction faite de la taxe sur la valeur ajoutée. Le cas échéant, elle est ajustée au prorata du temps d'activité au cours de l'année civile.
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2 Les contribuables visés au 1 portent directement le montant des recettes brutes annuelles sur la déclaration prévue à l'article 170.
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3 Les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite défini au 1 est dépassé sans toutefois qu'il excède 100 000 F.
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4 Les dispositions prévues à l'article 101 bis demeurent applicables.
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5 Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 101 ou celui visé à l'article 97.
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Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97 ou à l'article 101 selon que le contribuable souhaite bénéficier de l'un ou l'autre de ces régimes.
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Les contribuables dont le chiffre d'affaires d'une année provenant d'une activité non commerciale est inférieur à 70 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
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6 Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B sont exclus du bénéfice du présent article à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
7 Les dispositions des 1 à 6 ci-dessus sont applicables pour la détermination des bénéfices des années 1991 et suivantes.
" } }, "LEGIARTI000006302642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006302642", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302642.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170, 101 bis, 101, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 [*DDOEF*] art. 5 I, III 1 JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799503", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047733374", "@num": "D642-4-1", "#text": "Code de la sécurité sociale. - art. D642-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-01-02 3F-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 4Q-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 5G-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199131", "@fin": "1999-03-31", "#text": "2 bis : Régime déclaratif spécial - Recettes annuelles n'excédant pas 100.000 F", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302647", "@fin": "2005-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302648", "@fin": "2006-11-22", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302649", "@fin": "2008-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026412", "@fin": "2008-08-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700975", "@fin": "2015-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108884", "@fin": "2016-12-11", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613422", "@fin": "2018-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426856", "@fin": "2020-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468394", "@fin": "2020-07-25", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel n'excédant pas ((100.000 F)) (M) (1) est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 25 p. 100 avec un minimum de 2 000 F.
\n
La limite de 100.000 F s'apprécie abstraction faite de la taxe sur la valeur ajoutée. Le cas échéant, elle est ajustée au prorata du temps d'activité au cours de l'année civile.
\n
2. Les contribuables visés au 1 portent directement le montant des recettes brutes annuelles sur la déclaration prévue à l'article 170.
\n
3. Les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite défini au 1 est dépassé sans toutefois qu'il excède ((120.000 F)) (M) (1).
\n
4. Les dispositions prévues à l'article 101 bis demeurent applicables.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 101 ou celui visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97 ou à l'article 101 selon que le contribuable souhaite bénéficier de l'un ou l'autre de ces régimes.
\n
Les contribuables dont le chiffre d'affaires d'une année provenant d'une activité non commerciale est inférieur à ((100.000 F)), qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
\n
6. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B sont exclus du bénéfice du présent article à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
7. Les dispositions des 1 à 6 ci-dessus sont applicables pour la détermination des bénéfices des années 1991 et suivantes.
\n
(M) Modification. Ces dispositions sont applicables à l'impôt sur le revenu dû au titre de 1996 et des années suivantes.
\n
(1) Cf. Instructions 1997-01-02 3F-1-97, 1997-01-02 5G-1-97, 1997-01-02 4Q-1-97.
" } }, "LEGIARTI000006302643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302643", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302643.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 7 II 10, IV Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 91 I Finances pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - 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art. 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"LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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{ "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 175 000 F hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 35 % avec un minimum de 2 000 F.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
\n
2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
\n
3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable cinq ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de cinq ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006302644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302644", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302644.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320632", "@num": "91", "#text": "Loi - art. 91 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 91 I, IV Finances pour 2000 JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000041430173", "@num": "2", "#text": "Décret n°2019-1584 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039726742", "@nortexte": "SSAS1936447D", "@numtexte": "2019-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000049622560", "@num": "1", "#text": "Décret n°2024-484 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049620955", "@nortexte": "ECOS2409620D", "@numtexte": "2024-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. 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{ "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 175 000 F hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 35 % avec un minimum de 2 000 F.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
\n
2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
\n
3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
\n
Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable cinq ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de cinq ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006302645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302645", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302645.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux options exercées à compter du 1er janvier 2002 et aux options en cours à cette date.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006321201", "@num": "75", "#text": "Loi - art. 75 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II, art. 75 II A Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. 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L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043587337", "@num": "R613-7", "#text": "Code de la sécurité sociale. - art. R613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-07-20 5G-6-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-04-11 5G-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-06-19 5G-8-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": 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"LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": "MODIFIE_MORT_NE", "@debut": 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"2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 35 % avec un minimum de 305 euros.
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Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
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2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
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3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
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Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
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4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
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Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
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5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
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Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans (1) tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans (1). Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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6. Sont exclus de ce régime :
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a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006302646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302646", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302646.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux options exercées à compter du 1er janvier 2002 et aux options en cours à cette date.
\n
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R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799503", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-04-11 5G-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-06-19 5G-8-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-01-28 5G-3-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302647", "@fin": "2005-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302648", "@fin": "2006-11-22", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302649", "@fin": "2008-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026412", "@fin": "2008-08-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700975", "@fin": "2015-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108884", "@fin": "2016-12-11", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613422", "@fin": "2018-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426856", "@fin": "2020-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468394", "@fin": "2020-07-25", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 37 % avec un minimum de 305 euros.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
\n
2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
\n
3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
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Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans (1) tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans (1). Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006302647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006302647", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 31 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302647", "@fin": "2005-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302648", "@fin": "2006-11-22", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302649", "@fin": "2008-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026412", "@fin": "2008-08-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700975", "@fin": "2015-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108884", "@fin": "2016-12-11", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613422", "@fin": "2018-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426856", "@fin": "2020-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468394", "@fin": "2020-07-25", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 37 % avec un minimum de 305 euros.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
\n
2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année.
\n
3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
\n
Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006302648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-11-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302648", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302648.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAH" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 76 XV Finances pour 2006 :
\n Ces dispositions s'appliquent à compter de l'imposition des revenus de 2006.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322495", "@num": "76", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 76 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302647", "@fin": "2005-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302648", "@fin": "2006-11-22", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302649", "@fin": "2008-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026412", "@fin": "2008-08-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700975", "@fin": "2015-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108884", "@fin": "2016-12-11", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613422", "@fin": "2018-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426856", "@fin": "2020-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468394", "@fin": "2020-07-25", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 25 % avec un minimum de 305 euros.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
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2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année.
\n
3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
\n
Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006302649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006302649", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302649.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAI" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 2006-12-21 art. 10 IV : Ces dispositions s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759259", "@num": "10", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 10 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 euros.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
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2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année.
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3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
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Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
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D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846060", "@num": "D324-3", "#text": "Code du tourisme. - art. D324-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846049", "@num": "D324-6-1", "#text": "Code du tourisme. - art. D324-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050494229", "@num": "L362-1", "#text": "Code du tourisme. - art. L362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781921", "@num": "199 decies G bis", "#text": "Code général des impôts, CGI. - art. 199 decies G bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143188", "@fin": "2006-04-15", "#text": "Chapitre 4 : Meublés de tourisme et gîtes.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128531", "@fin": "2999-01-01", "#text": "TITRE II : HÉBERGEMENTS AUTRES QU'HÔTELS ET TERRAINS DE CAMPING", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107989", "@fin": "2999-01-01", "#text": "LIVRE III : ÉQUIPEMENTS ET AMÉNAGEMENTS", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813149", "@fin": "2006-04-15", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813150", "@fin": "2010-07-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898848", "@fin": "2012-03-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2010-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025576926", "@fin": "2999-01-01", "@num": "L324-1", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les villas, appartements et chambres meublés, qui sont loués à la semaine et pour un nombre de semaines n'excédant pas douze, à l'occasion des vacances, peuvent être classés en catégories, selon des normes et une procédure arrêtées par l'autorité administrative.
\n
" } }, "LEGIARTI000006813150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-24", "DATE_DEBUT": "2006-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006813150", "URL": "article/LEGI/ARTI/00/00/06/81/31/LEGIARTI000006813150.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X324L001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691977", "#text": "Loi 65-997 1965-11-29 art. 58-1, I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000422900", "#text": "Loi 2006-437 2006-04-14 art. 21 I, II JORF 15 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000006250700", "@num": "21", "#text": "Loi n°2006-437 du 14 avril 2006 - art. 21 () JORF 15 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000025887403", "@num": "2", "#text": "Arrêté du 2 août 2010 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887409", "@num": "3", "#text": "Arrêté du 2 août 2010 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887413", "@num": "5", "#text": "Arrêté du 2 août 2010 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGITEXT000027141105", "#text": "Décret n°2013-191\n du 4 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140619", "@nortexte": "INTD1223140D", "@numtexte": "2013-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-04" }, { "@id": "LEGIARTI000035665016", "@num": "Annexe II", "#text": "DÉCRET n°2015-1452 du 10 novembre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031463237", "@nortexte": "PRMX1522402D", "@numtexte": "2015-1452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-10" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000044440055", "#text": "Arrêté du 24 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044413389", "@nortexte": "PMEI2131082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-24" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000047906263", "@num": "2", "#text": "Décret n°2023-695 du 29 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903763", "@nortexte": "SPRP2236237D", "@numtexte": "2023-695", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-29" }, { "@id": "LEGIARTI000047945408", "@num": "R1331-57", "#text": "Code de la santé publique - art. R1331-57 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047945414", "@num": "R1331-60", "#text": "Code de la santé publique - art. R1331-60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846060", "@num": "D324-3", "#text": "Code du tourisme. - art. D324-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846049", "@num": "D324-6-1", "#text": "Code du tourisme. - art. D324-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050494229", "@num": "L362-1", "#text": "Code du tourisme. - art. L362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781921", "@num": "199 decies G bis", "#text": "Code général des impôts, CGI. - art. 199 decies G bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158462", "@fin": "2999-01-01", "#text": "Section 1 : Meublés de tourisme", "@debut": "2006-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143189", "@fin": "2999-01-01", "#text": "Chapitre 4 : Meublés de tourisme et chambres d'hôtes", "@debut": "2006-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128531", "@fin": "2999-01-01", "#text": "TITRE II : HÉBERGEMENTS AUTRES QU'HÔTELS ET TERRAINS DE CAMPING", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107989", "@fin": "2999-01-01", "#text": "LIVRE III : ÉQUIPEMENTS ET AMÉNAGEMENTS", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813149", "@fin": "2006-04-15", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813150", "@fin": "2010-07-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898848", "@fin": "2012-03-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2010-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025576926", "@fin": "2999-01-01", "@num": "L324-1", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Etat détermine et met en oeuvre les procédures de classement des meublés de tourisme selon des modalités fixées par décret.
\n
" } }, "LEGIARTI000018026412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018026412", "URL": "article/LEGI/ARTI/00/00/18/02/64/LEGIARTI000018026412.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Les dispositions introduites par l'article 49-I de la loi n° 2007-1824 du 25 décembre 2007 s'appliquent à compter du 1er janvier 2008.

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art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 euros.

Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.

2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année.

3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre des deux premières années au cours desquelles la limite définie au 1 est dépassée (1).

Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.

4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.

5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.

Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

6. Sont exclus de ce régime :

a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.

" } }, "LEGIARTI000018026446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018026446", "URL": "article/LEGI/ARTI/00/00/18/02/64/LEGIARTI000018026446.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi 2006-1640 2006-12-21 art. 10 IV : Ces dispositions s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885130", "@num": "49", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.

Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 71 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.

Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.

Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre des deux premières années au cours desquelles les chiffres d'affaires mentionnés aux premier et deuxième alinéas sont dépassés (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35.

3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.

4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.

Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.

" } }, "LEGIARTI000019288116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019288116", "URL": "article/LEGI/ARTI/00/00/19/28/81/LEGIARTI000019288116.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008 article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

\n
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art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307181", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - 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art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 32 000 euros (1) hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 euros.

Le seuil mentionné au premier alinéa est actualisé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu et arrondi à la centaine d'euros la plus proche (2).

Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.

4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97. \n

6. Sont exclus de ce régime :

a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

b. Les contribuables qui ne bénéficient pas des dispositions du I (1) de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.

" } }, "LEGIARTI000019288128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019288128", "URL": "article/LEGI/ARTI/00/00/19/28/81/LEGIARTI000019288128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

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art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

Les seuils mentionnés aux deux premiers alinéas sont actualisés chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu et arrondis à la centaine d'euros la plus proche (2).

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35.

5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyé des factures et de toutes autres pièces justificatives. Elles doivent également, lorsque leur commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats.

" } }, "LEGIARTI000020038459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038459", "URL": "article/LEGI/ARTI/00/00/20/03/84/LEGIARTI000020038459.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

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R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35.

" } }, "LEGIARTI000020194807": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020194807", "URL": "article/LEGI/ARTI/00/00/20/19/48/LEGIARTI000020194807.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008 article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

\n
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art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307181", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - 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art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 32 000 euros (1) hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 euros.

Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.

4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97. \n

6. Sont exclus de ce régime :

a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

c. Les contribuables dont tout ou partie des biens affectés à l'exploitation sont compris dans un patrimoine fiduciaire en application d'une opération de fiducie définie à l'article 2011 du code civil.

" } }, "LEGIARTI000020194837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020194837", "URL": "article/LEGI/ARTI/00/00/20/19/48/LEGIARTI000020194837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000020180689", "@num": "10", "#text": "Ordonnance n° 2009-112\n du 30 janvier 2009 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000020176637", "@nortexte": "JUSC0831244R", "@numtexte": "2009-112", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - 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L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

h. Les contribuables dont tout ou partie des biens affectés à l'exploitation sont compris dans un patrimoine fiduciaire en application d'une opération de fiducie définie à l'article 2011 du code civil.

" } }, "LEGIARTI000020898848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2010-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020898848", "URL": "article/LEGI/ARTI/00/00/20/89/88/LEGIARTI000020898848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-888 art. 12 VI. - Le présent article entre en vigueur à une date fixée par décret et au plus tard un an après la publication de la présente loi.

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L'Etat détermine les procédures de classement des meublés de tourisme selon des modalités fixées par décret.

L'établissement est classé par l'autorité administrative dans une catégorie en fonction de critères fixés par un tableau de classement élaboré par l'organisme mentionné à l'article L. 141-2 et homologué par arrêté du ministre chargé du tourisme.

S'il souhaite obtenir le classement, l'exploitant doit produire un certificat de visite délivré par un organisme évaluateur. Dans des conditions fixées par arrêté du ministre chargé du tourisme, les organismes évaluateurs sont accrédités dans les domaines correspondant à leurs missions par l'instance nationale d'accréditation mentionnée à l'article 137 de la loi n° 2008-776 du 4 août 2008 précitée, ou tout organisme européen équivalent signataire de l'accord multilatéral pris dans le cadre de la coordination européenne des organismes d'accréditation.

L'autorité administrative transmet sa décision de classement à l'organisme mentionné à l'article L. 141-2.

\n
" } }, "LEGIARTI000021645094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645094", "URL": "article/LEGI/ARTI/00/00/21/64/50/LEGIARTI000021645094.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008 article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

(3) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables à compter de l'imposition des revenus afférents à l'année 2009.

\n
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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 32 000 euros (1) hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 euros.

Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.

4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97. \n

6. Sont exclus de ce régime :

a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

d Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales (3).

" } }, "LEGIARTI000021645102": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645102", "URL": "article/LEGI/ARTI/00/00/21/64/51/LEGIARTI000021645102.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

(3) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables à compter de l'imposition des revenus afférents à l'année 2009.
\n

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D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. 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L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales (3).

" } }, "LEGIARTI000022200692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022200692", "URL": "article/LEGI/ARTI/00/00/22/20/06/LEGIARTI000022200692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.
\n

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

(3) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables à compter de l'imposition des revenus afférents à l'année 2009.
\n

Modifications effectuées en conséquence de l'article 3 de la loi n° 2008-776 du 4 août 2008, et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

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R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 300 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 100 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 300 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 100 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales (3).

" } }, "LEGIARTI000022200994": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022200994", "URL": "article/LEGI/ARTI/00/00/22/20/09/LEGIARTI000022200994.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

Modifications effectuées en conséquence de l'article 3 de la loi n° 2008-776 du 4 août 2008 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

(2) Loi n° 2008-776 du 4 août 2008 article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

(3) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables à compter de l'imposition des revenus afférents à l'année 2009.

\n
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art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307181", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", 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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 32 100 euros (1) hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 euros.

Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.

4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97. \n

6. Sont exclus de ce régime :

a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

d Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales (3).

" } }, "LEGIARTI000024189476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189476", "URL": "article/LEGI/ARTI/00/00/24/18/94/LEGIARTI000024189476.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 3-III et IX de la loi n° 2008-776 du 4 août 2008 et de l'article 2-I (1°) de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000041430173", "@num": "2", "#text": "Décret n°2019-1584 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039726742", "@nortexte": "SSAS1936447D", "@numtexte": "2019-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307181", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": 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1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 32 600 € hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 €.

Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.

4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97. \n

6. Sont exclus de ce régime :

a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

d Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

" } }, "LEGIARTI000024189573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189573", "URL": "article/LEGI/ARTI/00/00/24/18/95/LEGIARTI000024189573.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 3-I et IX de la loi n° 2008-776 du 4 août 2008, et de l'article 2-I [1°] de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. 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L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 81 500 € hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 600 € hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 81 500 € et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 600 €.

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

" } }, "LEGIARTI000025576926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L324-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025576926", "URL": "article/LEGI/ARTI/00/00/25/57/69/LEGIARTI000025576926.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691977", "#text": "Loi 65-997 1965-11-29 art. 58-1, I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000019284119", "@num": "137", "#text": "LOI n°2008-776 du 4 août 2008 - art. 137 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000025576910", "@num": "12", "#text": "LOI n° 2009-888 du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000025887403", "@num": "2", "#text": "Arrêté du 2 août 2010 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887409", "@num": "3", "#text": "Arrêté du 2 août 2010 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887413", "@num": "5", "#text": "Arrêté du 2 août 2010 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025555200", "@num": "95", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027141105", "#text": "Décret n°2013-191\n du 4 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140619", "@nortexte": "INTD1223140D", "@numtexte": "2013-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-04" }, { "@id": "LEGIARTI000035665016", "@num": "Annexe II", "#text": "DÉCRET n°2015-1452 du 10 novembre 2015 - art. 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L'Etat détermine les procédures de classement des meublés de tourisme selon des modalités fixées par décret.

La décision de classement d'un meublé de tourisme dans une catégorie, en fonction de critères fixés par un tableau de classement élaboré par l'organisme mentionné à l'article L. 141-2 et homologué par arrêté du ministre chargé du tourisme, est prononcée par l'organisme qui a effectué la visite de classement.

Cette visite de classement est effectuée :
\n
1° Soit par des organismes évaluateurs accrédités, dans des conditions fixées par arrêté du ministre chargé du tourisme, dans les domaines correspondant à leurs missions par l'instance nationale d'accréditation mentionnée à l'article 137 de la loi n° 2008-776 du 4 août 2008 précitée ou par tout organisme européen équivalent signataire de l'accord multilatéral pris dans le cadre de la coordination européenne des organismes d'accréditation ;
\n
2° Soit, dans des conditions fixées par décret, par les organismes qui, à la date du 22 juillet 2009, étaient titulaires de l'agrément requis pour la délivrance des certificats de visite des meublés de tourisme.

L'organisme qui a effectué la visite de classement transmet sa décision de classement à l'organisme mentionné à l'article L. 132-2.

\n
" } }, "LEGIARTI000028447719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-06-20", "DATE_DEBUT": "2015-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028447719", "URL": "article/LEGI/ARTI/00/00/28/44/77/LEGIARTI000028447719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 20 XVII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 102 ter, dans leur rédaction issue de la présente loi, s'appliquent aux exercices clos et aux périodes d'imposition arrêtées à compter du 31 décembre 2015." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307181", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - 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1. Sont soumis au régime défini au présent article pour l'imposition de leurs bénéfices les contribuables qui perçoivent des revenus non commerciaux dont le montant hors taxes, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année de référence, respecte les limites mentionnées au 2° du I de l'article 293 B. Le bénéfice imposable est égal au montant brut des recettes annuelles, diminué d'une réfaction forfaitaire de 34 % avec un minimum de 305 €.

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Pour l'appréciation des limites mentionnées au présent 1, il est fait abstraction des opérations portant sur les éléments d'actif affectés à l'exercice de la profession ou des indemnités reçues à l'occasion de la cessation de l'exercice de la profession ou du transfert d'une clientèle et des honoraires rétrocédés à des confrères selon les usages de la profession. En revanche, il est tenu compte des recettes réalisées par les sociétés et groupements non soumis à l'impôt sur les sociétés dont le contribuable est membre, à proportion de ses droits dans les bénéfices de ces sociétés et groupements. Toutefois, le régime fiscal de ces sociétés et groupements demeure déterminé uniquement par le montant global de leurs recettes.

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3. Sous réserve du 6, le régime défini au présent article cesse de s'appliquer au titre de l'année au cours de laquelle le montant hors taxes des revenus non commerciaux dépasse le montant mentionné au b du 2° du I de l'article 293 B.
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4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.

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5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97. \n

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6. Sont exclus de ce régime :

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a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;

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d Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

" } }, "LEGIARTI000028447736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447736", "URL": "article/LEGI/ARTI/00/00/28/44/77/LEGIARTI000028447736.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 20 XVII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 50-0, dans leur rédaction issue de la présente loi, s'appliquent aux exercices clos et aux périodes d'imposition arrêtées à compter du 31 décembre 2015." }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - 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R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - 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art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : 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1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, respecte les limites mentionnées au 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou les limites mentionnées au 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au dernier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global respecte les limites mentionnées au 1° du I dudit article 293 B et si le chiffre d'affaires hors taxes afférent aux activités de la 2e catégorie respecte les limites mentionnées au 2° du I du même article 293 B.

Sous réserve du b du 2, le régime défini au présent article cesse de s'appliquer au titre de l'année au cours de laquelle le chiffre d'affaires hors taxes dépasse le montant mentionné au b du 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou le montant mentionné au b du 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie. Lorsque l'activité des entreprises se rattache aux deux catégories, ce régime cesse de s'appliquer au titre de l'année au cours de laquelle le chiffre d'affaires hors taxes global dépasse le montant mentionné au b du 1° dudit I ou le chiffre d'affaires hors taxes afférent aux activités de la deuxième catégorie dépasse le montant mentionné au b du 2° du même I.

Pour l'application du présent 1, les entreprises relevant de la première catégorie sont celles dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location, directe ou indirecte, de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407. Les entreprises relevant de la deuxième catégorie sont celles qui ne relèvent pas de la première catégorie.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

h. Les contribuables dont tout ou partie des biens affectés à l'exploitation sont compris dans un patrimoine fiduciaire en application d'une opération de fiducie définie à l'article

Article 4 ENTIEREMENT_MODIF (Décret n° 2017-301 du 8 mars 2017 relatif aux modalités de calcul et aux dispositifs d'exonération des cotisations de sécurité sociale des travailleurs indépendants non agricoles)