{ "article": { "LEGIARTI000037992238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1740-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037992238", "URL": "article/LEGI/ARTI/00/00/37/99/22/LEGIARTI000037992238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935730", "@num": "140", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 140", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006303266", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303277", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992251", "@num": "242 sexies", "#text": "Code général des impôts, CGI. - art. 242 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404313", "@num": "244 quater X", "#text": "Code général des impôts, CGI. - art. 244 quater X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163061", "@fin": "2999-01-01", "#text": "8 : Non-respect des conditions auxquelles sont subordonnés des avantages fiscaux", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000020675642", "@fin": "2014-07-01", "@num": "1740-0 A", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418247", "@fin": "2018-12-31", "@num": "1740-0 A", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992238", "@fin": "2022-01-01", "@num": "1740-0 A", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912623", "@fin": "2999-01-01", "@num": "1740-0 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le non-respect de l'obligation de déclaration mentionnée à l'article 242 sexies entraîne le paiement d'une amende d'un montant égal à la moitié de l'avantage fiscal obtenu en application des articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W ou 244 quater X.

" } }, "LEGIARTI000037935730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037935730", "URL": "article/LEGI/ARTI/00/00/37/93/57/LEGIARTI000037935730.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037992264", "@num": "1740", "#text": "Code général des impôts, CGI. - art. 1740 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992238", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992278", "@num": "199 undecies E", "#text": "Code général des impôts, CGI. - art. 199 undecies E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992251", "@num": "242 sexies", "#text": "Code général des impôts, CGI. - art. 242 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041805", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935170", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935172", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037935730", "@fin": "2999-01-01", "@num": "140", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882496", "@fin": "2999-01-01", "@num": "140", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 199 undecies E, Art. 1740, Art. 242 sexies, Art. 1740-0 A\n
\n

\n
" } }, "LEGIARTI000037992251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037992251", "URL": "article/LEGI/ARTI/00/00/37/99/22/LEGIARTI000037992251.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 21 III de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, les dispositions de l'article 242 sexies, dans leur rédaction issue de la présente loi, sont applicables aux investissements réalisés à compter du 1er juillet 2014, sous réserve que la Commission européenne ait déclaré ses dispositions compatibles avec le droit de l'Union européenne.

Le III de l'article 21 de la loi n° 2013-1278 du 29 décembre 2013 a été modifié par l'article 67 de la loi n° 2014-1655 du 29 décembre 2014. Il en résulte que les dispositions de l'article 242 sexies, dans leur rédaction issue de la loi n° 2013-1278, sont applicables aux investissements réalisés à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347491", "@num": "100", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037935730", "@num": "140", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 140", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000038626896", "#text": "Décret n°2019-583 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617264", "@nortexte": "ECOE1902756D", "@numtexte": "2019-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000043982240", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992238", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303266", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303277", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404313", "@num": "244 quater X", "#text": "Code général des impôts, CGI. - art. 244 quater X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358758", "@num": "L135 XA", "#text": "Livre des procédures fiscales - art. L135 XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021975368", "@fin": "2999-01-01", "#text": "XX ter : Déclaration des investissements réalisés outre-mer", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304151", "@fin": "2009-05-29", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675636", "@fin": "2014-07-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418204", "@fin": "2018-12-31", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992251", "@fin": "2022-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912640", "@fin": "2999-01-01", "@num": "242 sexies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes qui réalisent des investissements bénéficiant des dispositions prévues aux articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W ou 244 quater X déclarent à l'administration fiscale la nature, le lieu de situation, les modalités de financement et les conditions d'exploitation de ces investissements. Lorsque les investissements sont réalisés par des personnes morales en vue d'être donnés en location, la déclaration indique l'identité du locataire et, dans les cas prévus par la loi, le montant de la fraction de l'aide fiscale rétrocédée à ce dernier. La déclaration donne lieu à la délivrance d'un récépissé.

Ces informations sont transmises sur un support électronique dans le même délai que celui prévu pour le dépôt de la déclaration de résultats de l'exercice au cours duquel les investissements mentionnés au premier alinéa sont réalisés ou achevés lorsqu'il s'agit d'immeubles, suivant des modalités fixées par décret.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000037992251", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000037992238", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037935730", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000037992238", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037992238", "liens_entrants": true }

Article 1740-0 A AUTONOME MODIFIE, en vigueur du 31/12/2018 au 01/01/2022 (Code général des impôts)