{ "article": { "LEGIARTI000039661220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039661220", "URL": "article/LEGI/ARTI/00/00/39/66/12/LEGIARTI000039661220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039662293", "@num": "60", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307755", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039656489", "@nor": "CPAE1936648A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 18 décembre 2019 modifiant l'article 60 de l'annexe IV au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039656489", "@c_titre_court": "Arrêté du 18 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 18 décembre 2019 modifiant l'article 60 de l'annexe IV au code général des impôts", "@debut": "2019-12-23", "@id_txt": "LEGITEXT000039661215", "@c_titre_court": "Arrêté du 18 décembre 2019" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2019-12-22", "@date_signature": "2019-12-18", "@num_parution_jo": "0297" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039661220", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039656494", "@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. 60\n
\n

\n
" } }, "LEGIARTI000006307755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307755", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307755.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels et, en outre, suivant des modalités particulières fixées par décret pour celles de ces sociétés qui sont admises au régime du forfait (1).
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels et la procédure de vérification des déclarations est suivie directement entre l'administration et lesdites sociétés.
\n
1) Annexe III, art. 38 sexdexies.
\n
" } }, "LEGIARTI000006307756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307756", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Réponse ministérielle 1997-08-22 5G-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199128", "@fin": "2999-01-01", "#text": "B : Associés en nom des sociétés de personnes et membres des sociétés en participation", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels et, en outre, suivant des modalités particulières fixées par décret pour celles de ces sociétés qui sont admises au régime du forfait (1).
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels (2).
\n
(1) Voir Annexe III, art. 38 sexdecies.
\n
(2) Voir également livre des procédures fiscales, art. L 53.
" } }, "LEGIARTI000006307757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307757", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@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 IV Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@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": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199128", "@fin": "2999-01-01", "#text": "B : Associés en nom des sociétés de personnes et membres des sociétés en participation", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels.
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels.
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\n

Les dispositions de l'article 245 de l'annexe III au code général des impôts s'appliquent à ceux des actes énumérés ci-après qui donnent ouverture à un droit fixe d'enregistrement ou sont dispensés de droits :

Actes concernant l'état des personnes et leur régime matrimonial à l'exclusion des contrats de mariage contenant des donations actuelles entre vifs ;

Baux de biens meubles autres que les fonds de commerce, et tous actes modifiant de tels baux ou des baux à durée limitée d'immeubles urbains ;

Procurations, substitutions de pouvoirs, et tous actes relatifs aux obligations, privilèges et hypothèques ;

Inventaires ;

Actes relatifs au règlement des successions ;

Actes de dépôts de documents ou pièces déjà enregistrés ou dispensés de cette formalité ;

Actes emportant abandon de biens par héritier bénéficiaire, abandon d'usufruit, abandon de quotité disponible ;

Baux de carrière ou de mines ;

Certificats de propriété ;

Consentements à exercer une profession ;

Consentements à exécution de testaments ou donations ;

Délivrances de legs mobiliers ;

Dépôts d'objets, de valeurs ou de sommes ;

Notoriétés après décès modifiant la dévolution légale ;

Promesses de bail mobilier ;

Renonciations pures et simples à successions et legs ;

Déclarations pures et simples d'apport ou de fortune ;

Déclarations de mobilier pour éviter une confusion ;

Testaments et codicilles ;

Donations entre époux ;

Actes d'option par le conjoint survivant ;

Cahiers des charges établis en vue d'une adjudication non réalisée ou infructueuse ;

Ventes de cheptel ;

Ventes de meubles à l'amiable ;

Promesses unilatérales de ventes ;

promesses unilatérales d'achat ;

Affirmations sacramentelles ;
\n
Attestations immobilières après décès, règlements de copropriété, états descriptifs de division et leurs modificatifs exclus de la formalité fusionnée en application du 1° de l'article 249 de l'annexe 3 au présent code.

\n
" } }, "LEGIARTI000048116811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048116811", "URL": "article/LEGI/ARTI/00/00/48/11/68/LEGIARTI000048116811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@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": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice des sociétés et associations visées à l’article 8 ci-dessus est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels imposables d’après le montant de leur bénéfice réel.

Ces sociétés et associations sont tenues aux obligations qui incombent normalement aux exploitants individuels et la procédure de vérification des déclarations est suivie directement entre l’inspecteur et lesdites sociétés ou associations.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048116811", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGIARTI000039661220", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307756", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGIARTI000039661220", "typelien": "CITATION" }, { "article_id": "LEGIARTI000039662293", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGIARTI000039661220", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006307755", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGIARTI000039661220", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307757", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGIARTI000039661220", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000039661220", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 18 décembre 2019 modifiant l'article 60 de l'annexe IV au code général des impôts)