{ "article": { "LEGIARTI000038955885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038955885", "URL": "article/LEGI/ARTI/00/00/38/95/58/LEGIARTI000038955885.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314338", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956821", "@num": "D221-113-3", "#text": "Code monétaire et financier - art. D221-113-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406046", "@num": "L221-32-1", "#text": "Code monétaire et financier - art. L221-32-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038954772", "@nor": "ECOT1919617D", "@num": "2019-878", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-878 du 22 août 2019 relatif au plan d'épargne en actions et au plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038954772", "@c_titre_court": "Décret n°2019-878 du 22 août 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-878 du 22 août 2019 relatif au plan d'épargne en actions et au plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire", "@debut": "2019-08-25", "@id_txt": "LEGITEXT000038955867", "@c_titre_court": "Décret n°2019-878 du 22 août 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-08-24", "@date_signature": "2019-08-22", "@num_parution_jo": "0196" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038955885", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038954794", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. D221-113-3\n
\n

\n
" } }, "LEGIARTI000006314338": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1765", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314338", "URL": "article/LEGI/ARTI/00/00/06/31/43/LEGIARTI000006314338.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1765AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150-0 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000038955885", "@num": "3", "#text": "Décret n°2019-878 du 22 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956821", "@num": "D221-113-3", "#text": "Code monétaire et financier - art. D221-113-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651967", "@num": "L221-32", "#text": "Code monétaire et financier - art. L221-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244494", "@fin": "1954-08-15", "@num": "1765", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625025", "@fin": "2006-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314338", "@fin": "2014-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438257", "@fin": "2019-05-24", "@num": "1765", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038612425", "@fin": "2999-01-01", "@num": "1765", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si l'une des conditions prévues pour l'application de la loi n° 92-666 du 16 juillet 1992 modifiée relative au plan d'épargne en actions n'est pas remplie, le plan est clos, dans les conditions définies au 2 du II de l'article 150-0 A et à l'article L.221-32 du code monétaire et financier à la date où le manquement a été commis et les cotisations d'impôt résultant de cette clôture sont immédiatement exigibles.
\n
" } }, "LEGIARTI000028406046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-32-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028406046", "URL": "article/LEGI/ARTI/00/00/28/40/60/LEGIARTI000028406046.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028402623", "@num": "70", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000034793962", "@num": "1", "#text": "Arrêté du 12 avril 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633712", "@nortexte": "ECFT1706774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-12" }, { "@id": "LEGITEXT000038955867", "#text": "Décret n°2019-878 du 22 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000038955885", "@num": "3", "#text": "Décret n°2019-878 du 22 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434806", "@num": "163 quinquies D", "#text": "Code général des impôts, CGI. - art. 163 quinquies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028438257", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956821", "@num": "D221-113-3", "#text": "Code monétaire et financier - art. D221-113-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612433", "@num": "L221-35", "#text": "Code monétaire et financier - art. L221-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028406044", "@fin": "2999-01-01", "#text": "Section 6 bis : Plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154340", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028406046", "@fin": "2019-05-24", "@num": "L221-32-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038612468", "@fin": "2999-01-01", "@num": "L221-32-1", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contribuables dont le domicile fiscal est situé en France peuvent ouvrir un plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire auprès d'un établissement de crédit, de la Caisse des dépôts et consignations, de la Banque de France, de La Banque postale, d'une entreprise d'investissement ou d'une entreprise d'assurance relevant du code des assurances.

Chaque contribuable ou chacun des époux ou des partenaires liés par un pacte civil de solidarité soumis à imposition commune ne peut être titulaire que d'un plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire. Un tel plan ne peut avoir qu'un titulaire.

Le plan donne lieu à ouverture d'un compte de titres et d'un compte en espèces associés, ou, pour les plans ouverts auprès d'une entreprise d'assurance, à signature d'un contrat de capitalisation.

Le titulaire d'un plan effectue des versements en numéraire dans une limite de 75 000 €.

" } }, "LEGIARTI000028438257": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1765", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028438257", "URL": "article/LEGI/ARTI/00/00/28/43/82/LEGIARTI000028438257.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000028402623", "@num": "70", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000038955885", "@num": "3", "#text": "Décret n°2019-878 du 22 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956821", "@num": "D221-113-3", "#text": "Code monétaire et financier - art. D221-113-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651964", "@num": "L221-30", "#text": "Code monétaire et financier - art. L221-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651967", "@num": "L221-32", "#text": "Code monétaire et financier - art. L221-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406046", "@num": "L221-32-1", "#text": "Code monétaire et financier - art. L221-32-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244494", "@fin": "1954-08-15", "@num": "1765", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625025", "@fin": "2006-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314338", "@fin": "2014-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438257", "@fin": "2019-05-24", "@num": "1765", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038612425", "@fin": "2999-01-01", "@num": "1765", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Si l'une des conditions prévues pour l'application, selon le cas, des articles L. 221-30, L. 221-31 et L. 221-32 ou des articles L. 221-32-1, L. 221-32-2 et L. 221-32-3 du code monétaire et financier n'est pas remplie, le plan est clos, dans les conditions définies au 2 du II de l'article 150-0 A et à l'article L. 221-32 du code monétaire et financier à la date où le manquement a été commis et les cotisations d'impôt résultant de cette clôture sont immédiatement exigibles.

" } }, "LEGIARTI000038612425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1765", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038612425", "URL": "article/LEGI/ARTI/00/00/38/61/24/LEGIARTI000038612425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000038497531", "@num": "89", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038955885", "@num": "3", "#text": "Décret n°2019-878 du 22 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956821", "@num": "D221-113-3", "#text": "Code monétaire et financier - art. D221-113-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651964", "@num": "L221-30", "#text": "Code monétaire et financier - art. L221-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612518", "@num": "L221-32", "#text": "Code monétaire et financier - art. L221-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612468", "@num": "L221-32-1", "#text": "Code monétaire et financier - art. L221-32-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244494", "@fin": "1954-08-15", "@num": "1765", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625025", "@fin": "2006-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314338", "@fin": "2014-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438257", "@fin": "2019-05-24", "@num": "1765", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038612425", "@fin": "2999-01-01", "@num": "1765", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions prévues au premier alinéa du présent article, le titulaire du plan qui a sciemment contrevenu à la condition prévue à la seconde phrase du dernier alinéa des articles L. 221-30 ou L. 221-32-1 du code monétaire et financier est passible d'une amende fiscale égale à 2 % du montant des versements surnuméraires.

" } }, "LEGIARTI000038612468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-32-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038612468", "URL": "article/LEGI/ARTI/00/00/38/61/24/LEGIARTI000038612468.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034793962", "@num": "1", "#text": "Arrêté du 12 avril 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633712", "@nortexte": "ECFT1706774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000038497531", "@num": "89", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000038955867", "#text": "Décret n°2019-878 du 22 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000038955885", "@num": "3", "#text": "Décret n°2019-878 du 22 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434806", "@num": "163 quinquies D", "#text": "Code général des impôts, CGI. - art. 163 quinquies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612425", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956821", "@num": "D221-113-3", "#text": "Code monétaire et financier - art. D221-113-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651964", "@num": "L221-30", "#text": "Code monétaire et financier - art. L221-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612433", "@num": "L221-35", "#text": "Code monétaire et financier - art. L221-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028406044", "@fin": "2999-01-01", "#text": "Section 6 bis : Plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154340", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028406046", "@fin": "2019-05-24", "@num": "L221-32-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038612468", "@fin": "2999-01-01", "@num": "L221-32-1", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le titulaire d'un plan effectue des versements en numéraire dans une limite de 225 000 € depuis l'ouverture du plan. Toutefois, lorsque le titulaire d'un plan mentionné au premier alinéa est également titulaire d'un plan mentionné au premier alinéa de l'article L. 221-30, l'ensemble des versements en numéraire effectués sur ces deux plans depuis leur ouverture ne peut excéder la limite de 225 000 €.

\n
" } }, "LEGIARTI000038956821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-113-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000038956821", "URL": "article/LEGI/ARTI/00/00/38/95/68/LEGIARTI000038956821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038955867", "#text": "Décret n°2019-878 du 22 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000038955885", "@num": "3", "#text": "Décret n°2019-878 du 22 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038954772", "@nortexte": "ECOT1919617D", "@numtexte": "2019-878", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-22" }, { "@id": "LEGIARTI000006314338", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695253", "@num": "91 quater E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406046", "@num": "L221-32-1", "#text": "Code monétaire et financier - art. L221-32-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028681760", "@fin": "2999-01-01", "#text": "Section 6 bis : Le plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire", "@debut": "2014-03-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028681779", "@fin": "2019-08-25", "@num": "D221-113-3", "@etat": "MODIFIE", "@debut": "2014-03-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038956821", "@fin": "2999-01-01", "@num": "D221-113-3", "@etat": "VIGUEUR", "@debut": "2019-08-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La date d'ouverture du plan est celle du premier versement.

II. - Lorsque le plan est ouvert auprès d'un organisme autre qu'une entreprise d'assurance, l'organisme gestionnaire du plan porte au crédit du compte en espèces les versements effectués par le titulaire, le montant des produits en espèces que procurent les valeurs inscrites au compte de titres associé, les remboursements ainsi que le montant des ventes de ces valeurs. Il porte au débit du compte le montant des souscriptions ou acquisitions des valeurs inscrites au compte de titres associé et le montant des retraits en espèces. Les frais de gestion peuvent également être portés au débit du compte en espèces. Ce compte ne peut pas présenter un solde débiteur.

III. - Lorsque le plan est ouvert auprès d'une entreprise d'assurance, l'organisme gestionnaire enregistre dans le cadre du plan les versements en numéraire et les rachats du souscripteur.

IV. - Lorsque le montant des versements effectués depuis l'ouverture du plan franchit le seuil de 75 000 euros, l'organisme gestionnaire du plan en informe sans délai par tout moyen le titulaire. Il lui rappelle les conditions prévues au dernier alinéa de l'article L. 221-32-1 du code monétaire et financier ainsi que les sanctions prévues à l' article 1765 du code général des impôts.

\n
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Les infractions aux dispositions des arrêtés ministériels visés à l’article 1564 et relatives aux billets d’entrée utilisés dans les salles de spectacles cinématographiques sont punies, indépendamment des pénalités fiscales encourues, de peines d’emprisonnement de 6 jours à 3 mois ou d’une amende pénale de 120.000 à 1.200.000 F. En outre, le centre national de la cinématographie peut intervenir dans les poursuites comme partie civile.

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Article 3 ENTIEREMENT_MODIF (Décret n° 2019-878 du 22 août 2019 relatif au plan d'épargne en actions et au plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire)