{ "article": { "LEGIARTI000038995395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038995395", "URL": "article/LEGI/ARTI/00/00/38/99/53/LEGIARTI000038995395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039000901", "@num": "23 M bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 M bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038987926", "@nor": "TRET1921495A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 26 août 2019 fixant le taux de la taxe sur le résultat des entreprises ferroviaires pour l'année 2019", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038987926", "@c_titre_court": "Arrêté du 26 août 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 26 août 2019 fixant le taux de la taxe sur le résultat des entreprises ferroviaires pour l'année 2019", "@debut": "2019-08-31", "@id_txt": "LEGITEXT000038995387", "@c_titre_court": "Arrêté du 26 août 2019" } ], "@ministere": "Ministère de la transition écologique et solidaire", "@date_publi": "2019-08-30", "@date_signature": "2019-08-26", "@num_parution_jo": "0201" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038995395", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038987934", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 23 M bis\n
\n

\n
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\n

Conformément aux dispositions du III de l'article 235 ter ZF du code général des impôts, le taux de la taxe sur le résultat des entreprises ferroviaires est fixé à 12,62695 % pour l'année 2019.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000039000901", "cible": true, "cidtexte": "JORFTEXT000038987926", "id": "LEGIARTI000038995395", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000038995395", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 26 août 2019 fixant le taux de la taxe sur le résultat des entreprises ferroviaires pour l'année 2019)