{ "article": { "LEGIARTI000043891855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043891855", "URL": "article/LEGI/ARTI/00/00/43/89/18/LEGIARTI000043891855.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043894617", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "JORFARTI000037882557", "@num": "201", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 201", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006308473", "@num": "204 A", "#text": "Code général des impôts, CGI. - art. 204 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315627", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033783865", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "L. 13 G", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043884664", "@nor": "ECOP2035339D", "@num": "2021-1021", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1021 du 30 juillet 2021 modifiant le décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043884664", "@c_titre_court": "Décret n°2021-1021 du 30 juillet 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1021 du 30 juillet 2021 modifiant le décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques", "@debut": "2021-08-04", "@id_txt": "LEGITEXT000043891847", "@c_titre_court": "Décret n°2021-1021 du 30 juillet 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-08-03", "@date_signature": "2021-07-30", "@num_parution_jo": "0178" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043891855", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043884672", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n° 2009-707 du 16 juin 2009
\n Art. 4\n
\n

\n
\n
" } }, "LEGIARTI000006304543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 sexdecies F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304543", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304543.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AWXXXXXGA" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321583", "@num": "15", "#text": "Loi - art. 15 (V) JORF 31 décembre 2002 en vigueur 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000046227396", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGITEXT000030057625", "#text": "ARRÊTÉ du 30 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030003346", "@nortexte": "FCPE1426729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-30" }, { "@id": "LEGITEXT000030044564", "#text": "DÉCRET n°2014-1692 du 30 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002672", "@nortexte": "FCPE1426728D", "@numtexte": "2014-1692", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-30" }, { "@id": "LEGITEXT000037745830", "#text": "Arrêté du 28 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037738208", "@nortexte": "CPAE1829492A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGITEXT000043271546", "#text": "Décret n°2021-298 du 18 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043268724", "@nortexte": "CCPP2035613D", "@numtexte": "2021-298", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271552", "@num": "1", "#text": "Décret n°2021-298 du 18 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043268724", "@nortexte": "CCPP2035613D", "@numtexte": "2021-298", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043920300", "@num": "1", "#text": "Arrêté du 25 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311679", "@nortexte": "CCPE2107921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-25" }, { "@id": "LEGITEXT000043573560", "#text": "Arrêté du 31 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043567616", "@nortexte": "CCPE2112747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-31" }, { "@id": "LEGITEXT000043570272", "#text": "Décret n°2021-692 du 31 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043567358", "@nortexte": "ECOE2110783D", "@numtexte": "2021-692", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-31" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000006309327", "@num": "259 B", "#text": "Code général des impôts, CGI. - art. 259 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304446", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471173", "@num": "289-0", "#text": "Code général des impôts, CGI. - art. 289-0 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642665", "@num": "298 sexdecies G", "#text": "Code général des impôts, CGI. - art. 298 sexdecies G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146983", "@num": "242-0 Z decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766140", "@num": "95 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298771", "@num": "97 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 97 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584938", "@num": "97 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 97 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386959", "@num": "41 nonies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592499", "@num": "41 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592513", "@num": "50 sexies J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592507", "@num": "50 sexies K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022862151", "@fin": "2021-07-01", "#text": "IX : Services fournis par voie électronique", "@debut": "2003-07-01" }, { "@id": "LEGISCTA000041471201", "@fin": "2999-01-01", "#text": "IX : Régimes particuliers applicables aux assujettis qui fournissent des prestations de services à des personnes non assujetties ou qui effectuent des ventes à distance de biens ou certaines livraisons intérieures de biens", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304543", "@fin": "2015-01-01", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642685", "@fin": "2018-12-31", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988989", "@fin": "2021-07-01", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471203", "@fin": "2020-12-31", "@num": "298 sexdecies F", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042887609", "@fin": "2999-01-01", "@num": "298 sexdecies F", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout assujetti non établi dans la Communauté européenne qui fournit des services par voie électronique tels que mentionnés au 12° de l'article 259 B à une personne non assujettie qui est établie dans un Etat membre de la Communauté européenne, y a son domicile ou sa résidence habituelle, peut se prévaloir du régime spécial exposé au présent article. Ce régime spécial est applicable à l'ensemble de ces services fournis dans la Communauté européenne.
\n
Est considéré comme un assujetti non établi dans la Communauté européenne un assujetti qui n'a pas établi le siège de son activité économique et ne dispose pas d'établissement stable sur le territoire de la Communauté européenne et qui n'est pas tenu d'être identifié à la taxe sur la valeur ajoutée à d'autres fins.
\n
2. Il informe l'administration du moment où il commence son activité imposable, la cesse ou la modifie au point de ne plus pouvoir se prévaloir de ce régime spécial. Il communique cette information et notifie à l'administration toute modification par voie électronique dans les conditions fixées par arrêté.
\n
3. L'administration lui attribue et lui communique par voie électronique un numéro individuel d'identification dont les modalités sont fixées par décret.
\n
4. L'administration le radie du registre d'identification dans les cas suivants :
\n
a. S'il notifie qu'il ne fournit plus de services électroniques ;
\n
b. Ou si l'administration peut présumer, par d'autres moyens, que ses activités imposables ont pris fin ;
\n
c. Ou s'il ne remplit plus les conditions nécessaires pour être autorisé à se prévaloir du régime spécial ;
\n
d. Ou si, de manière systématique, il ne se conforme pas aux règles relatives au régime spécial.
\n
Les modalités d'une telle radiation sont fixées par décret.
\n
5. Pour chaque trimestre civil, il dépose, par voie électronique, une déclaration de taxe sur la valeur ajoutée, que des services électroniques aient été fournis ou non au titre de cette période. La déclaration de taxe sur la valeur ajoutée comporte le numéro d'identification et, pour chaque Etat membre de consommation dans lequel la taxe est due, la valeur totale hors taxe sur la valeur ajoutée des prestations de services électroniques pour la période imposable et le montant total de la taxe correspondante. Les taux d'imposition applicables et le montant total de la taxe due sont également indiqués. Les modalités de cette déclaration sont fixées par arrêté.
\n
6. La déclaration de taxe sur la valeur ajoutée est libellée en euros.
\n
7. Il acquitte la taxe sur la valeur ajoutée lorsqu'il dépose sa déclaration. Le paiement est effectué sur un compte bancaire libellé en euros.
\n
8. S'il se prévaut du présent régime spécial, il ne peut déduire aucun montant de taxe sur la valeur ajoutée. La taxe afférente aux opérations liées aux services électroniques est remboursée dans les conditions prévues par décret.
\n
9. Il tient un registre des opérations relevant de ce régime spécial. Ce registre doit, sur demande, être mis par voie électronique à la disposition des administrations de l'Etat membre d'identification et de l'Etat membre de consommation. Il est suffisamment détaillé pour permettre à l'administration de l'Etat membre de consommation de vérifier l'exactitude de la déclaration de taxe sur la valeur ajoutée mentionnée au 5 et dans les conditions déterminées par arrêté.
\n
10. Les dispositions prévues à l'article 289 A ne s'appliquent pas aux assujettis non établis dans la Communauté européenne et relevant de ce régime spécial.
" } }, "LEGIARTI000006307033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307033", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 34, 35, 206 1, 6, 239 bis A, 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35;
\n
2° Des membres des sociétés en participation y compris les syndicats financiers qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié;
\n
4° Des membres des sociétés par actions ou à responsabilité limitée qui sont admises au régime fiscal des sociétés de personnes en application de l'article 239 bis A.
" } }, "LEGIARTI000006307034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-09-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307034", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307034.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273374", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@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": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA ;
\n
4° Des membres des sociétés par actions ou à responsabilité limitée qui sont admises au régime fiscal des sociétés de personnes en application de l'article 239 bis A.
" } }, "LEGIARTI000006307035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307035", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 82-881 1982-10-15 ART. 1 JORF 17 OCTOBRE 1982 date d'entrée en vigueur 1 SEPTEMBRE 1982", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° (Périmé).
" } }, "LEGIARTI000006307036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-31", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307036", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274450", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5 (P) JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° De l'associé unique d'une exploitation agricole à responsabilité limitée et des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs ainsi qu'entre les conjoints de ces personnes.
" } }, "LEGIARTI000006307037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307037", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006601697", "@num": "9", "#text": "Décret n°88-176 du 23 février 1988 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006275535", "@num": "9", "#text": "Loi n°88-1202 du 30 décembre 1988 - art. 9 () JORF 31 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. Il en est de même, sous les mêmes conditions :
\n 1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ; 2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ; 3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA. 4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ; 5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article 9 du décret n° 88-176 du 23 février 1988 relatif aux aides à l'installation des jeunes agriculteurs.
" } }, "LEGIARTI000006307038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006307038", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006601697", "@num": "9", "#text": "Décret n°88-176 du 23 février 1988 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006317745", "@num": "116", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 116 (V) JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "#text": "CGI 6, 206 1, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société (1) ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article 9 du décret n° 88-176 du 23 février 1988 relatif aux aides à l'installation des jeunes agriculteurs.
\n
(1) Cette disposition est applicable à compter des impositions dues au titre de l'exercice 1990.
\n
" } }, "LEGIARTI000006307039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307039", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006601697", "@num": "9", "#text": "Décret n°88-176 du 23 février 1988 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329835", "@num": "1", "#text": "Décret n°95-1281 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "#text": "CGI 6, 206 1, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société (1) ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article 9 du (( décret n° 88-176 du 23 février 1988 modifié )) (M) relatif aux aides à l'installation des jeunes agriculteurs.
\n
(1) Cette disposition est applicable à compter des impositions dues au titre de l'exercice 1990.
\n
(M) Modification.
" } }, "LEGIARTI000006307040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307040", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006605011", "@num": "1", "#text": "Décret n°96-205 du 15 mars 1996 - art. 1 (V) JORF 17 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006605012", "@num": "2", "#text": "Décret n°96-205 du 15 mars 1996 - art. 2 (V) JORF 17 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006605013", "@num": "3", "#text": "Décret n°96-205 du 15 mars 1996 - art. 3 (V) JORF 17 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 6, 206, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural R343-10", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-10-22 4F-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Réponse ministérielle 1997-08-22 5G-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société (1) ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées ((au 1° de l'article R343-10 du code rural)) (M relatif aux aides à l'installation des jeunes agriculteurs.
\n
(1) Cette disposition est applicable à compter des impositions dues au titre de l'exercice 1990.
\n
(M) Modification.
" } }, "LEGIARTI000006307041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307041", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307041.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 6, 206, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural R343-10", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. En cas de démembrement de la propriété de tout ou partie des parts sociales, l'usufruitier est soumis à l'impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d'usufruitier. Le nu-propriétaire n'est pas soumis à l'impôt sur le revenu à raison du résultat imposé au nom de l'usufruitier.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article R343-10 du code rural relatif aux aides à l'installation des jeunes agriculteurs.
" } }, "LEGIARTI000006307042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2006-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006307042", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAJ" } }, "NOTA": { "CONTENU": "
Loi 2006-11 2006-01-05 art. 9 II JORF 6 janvier 2006 :
\n
\" Les dispositions du I sont applicables aux impositions dues au au titre des exercices clos à compter de la date de publication de la présente loi. \"
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006601223", "@num": "9", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 9 (V) JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. En cas de démembrement de la propriété de tout ou partie des parts sociales, l'usufruitier est soumis à l'impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d'usufruitier. Le nu-propriétaire n'est pas soumis à l'impôt sur le revenu à raison du résultat imposé au nom de l'usufruitier.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée.
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D133-13-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740414", "@num": "D133-13-11-2", "#text": "Code de la sécurité sociale. - art. D133-13-11-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864299", "@num": "D133-13-13", "#text": "Code de la sécurité sociale. - art. D133-13-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864327", "@num": "D133-13-18", "#text": "Code de la sécurité sociale. - art. 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D225-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251645", "@num": "D531-24", "#text": "Code de la sécurité sociale. - art. D531-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700669", "@num": "L133-5-12", "#text": "Code de la sécurité sociale. - art. L133-5-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684703", "@num": "L133-5-6", "#text": "Code de la sécurité sociale. - art. L133-5-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043625341", "@num": "L133-5-7", "#text": "Code de la sécurité sociale. - art. L133-5-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684134", "@num": "L133-9", "#text": "Code de la sécurité sociale. - art. L133-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681385", "@num": "R133-16", "#text": "Code de la sécurité sociale. - art. R133-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681463", "@num": "R133-34", "#text": "Code de la sécurité sociale. - art. R133-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681460", "@num": "R133-35", "#text": "Code de la sécurité sociale. - art. R133-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681457", "@num": "R133-36", "#text": "Code de la sécurité sociale. - art. R133-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681454", "@num": "R133-39", "#text": "Code de la sécurité sociale. - art. R133-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812428", "@num": "L3252-3", "#text": "Code du travail - art. L3252-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812418", "@num": "L3253-17", "#text": "Code du travail - art. L3253-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812421", "@num": "L3253-8", "#text": "Code du travail - art. L3253-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812412", "@num": "L7122-23", "#text": "Code du travail - art. L7122-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048841718", "@num": "R3243-1", "#text": "Code du travail - art. R3243-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049816490", "@num": "R7122-16", "#text": "Code du travail - art. R7122-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048288549", "@num": "R7122-18", "#text": "Code du travail - art. R7122-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044212111", "@num": "R7122-23", "#text": "Code du travail - art. R7122-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681643", "@num": "R7122-38", "#text": "Code du travail - art. R7122-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034511441", "@num": "L2321-2", "#text": "Code général des collectivités territoriales - art. L2321-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471931", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354358", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (VD)", "@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": "LEGIARTI000046860893", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860880", "@num": "204 C", "#text": "Code général des impôts, CGI. - art. 204 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806579", "@num": "204 E", "#text": "Code général des impôts, CGI. - art. 204 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (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": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780302", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757415", "@num": "357 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729481", "@num": "383-0 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737177", "@num": "39 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642294", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251902", "@num": "D712-18", "#text": "Code rural et de la pêche maritime - art. D712-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039223106", "@num": "D712-19", "#text": "Code rural et de la pêche maritime - art. D712-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047133064", "@num": "R726-1", "#text": "Code rural et de la pêche maritime - art. R726-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578222", "@num": "R*196-1-1", "#text": "Livre des procédures fiscales - art. R*196-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578217", "@num": "R*197-1", "#text": "Livre des procédures fiscales - art. R*197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147116", "@fin": "1985-12-31", "#text": "CONTRIBUTION COMPLEMENTAIRE A L'IMPOT SUR LE REVENU.", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@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": "LEGIARTI000006308473", "@fin": "1985-12-31", "@num": "204 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308474", "@fin": "2019-01-01", "@num": "204 A", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812067", "@fin": "2999-01-01", "@num": "204 A", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les personnes physiques dont la cotisation d'impôt sur le revenu excède le montant fixé par le 1 bis de l'article 1657 sont assujetties à une contribution complémentaire à l'impôt sur le revenu égale à 1 % :
\n a. Du montant des revenus de capitaux mobiliers, à l'exception des produits des placements qui ont été soumis au prélèvement prévu par l'article 125 A ;
\n b. Des profits réalisés à l'occasion de cessions habituelles d'immeubles soumis au prélèvement visé à l'article 235 quinquies lorsque celui-ci libère le cédant de l'impôt sur le revenu.
" } }, "LEGIARTI000006308474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308474", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308474.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0204ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1657, 125 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274458", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12 (P) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006320039", "@num": "78", "#text": "Loi - art. 78 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000036573821", "@num": "2", "#text": "Décret n°2007-687 du 4 mai 2007 - 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L2321-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471931", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354358", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (VD)", "@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": "LEGIARTI000046860893", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860880", "@num": "204 C", "#text": "Code général des impôts, CGI. - art. 204 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806579", "@num": "204 E", "#text": "Code général des impôts, CGI. - art. 204 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (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": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780302", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757415", "@num": "357 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729481", "@num": "383-0 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737177", "@num": "39 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642294", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251902", "@num": "D712-18", "#text": "Code rural et de la pêche maritime - art. D712-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039223106", "@num": "D712-19", "#text": "Code rural et de la pêche maritime - art. D712-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047133064", "@num": "R726-1", "#text": "Code rural et de la pêche maritime - art. R726-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578222", "@num": "R*196-1-1", "#text": "Livre des procédures fiscales - art. R*196-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578217", "@num": "R*197-1", "#text": "Livre des procédures fiscales - art. R*197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147270", "@fin": "1999-03-31", "#text": "Chapitre I ter : Contribution complémentaire à l'impôt sur le revenu.", "@debut": "1985-12-31" } ] }, "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": "LEGIARTI000006308473", "@fin": "1985-12-31", "@num": "204 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308474", "@fin": "2019-01-01", "@num": "204 A", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812067", "@fin": "2999-01-01", "@num": "204 A", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes physiques dont la cotisation d'impôt sur le revenu excède le montant fixé par le 1 bis de l'article 1657 sont assujetties à une contribution complémentaire à l'impôt sur le revenu égale à 1 % :
\n
a. Du montant des revenus de capitaux mobiliers, à l'exception des produits des placements qui ont été soumis au prélèvement prévu par l'article 125 A ;
\n
b. (devenu sans objet).
" } }, "LEGIARTI000006315627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315627", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315627.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147347", "@fin": "1988-01-01", "#text": "DISPOSITIONS GENERALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut procéder à la vérification approfondie de la situation fiscale d'ensemble des personnes physiques au regard de l'impôt sur le revenu dans les conditions prévues au présent livre.
\n
A l'occasion de cette vérification, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie du contribuable.
" } }, "LEGIARTI000006315628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1983-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315628", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315628.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147347", "@fin": "1988-01-01", "#text": "DISPOSITIONS GENERALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut procéder à la vérification approfondie de la situation fiscale d'ensemble des personnes physiques au regard de l'impôt sur le revenu dans les conditions prévues au présent livre.
\n
A l'occasion de cette vérification, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie dES MEMBRES DU FOYER FISCAL.
" } }, "LEGIARTI000006315629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315629", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "loi 86-824 1986-07-11 art. 18 III, IV finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "#text": "CGI L16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L47", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147347", "@fin": "1988-01-01", "#text": "DISPOSITIONS GENERALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut procéder à la vérification approfondie de la situation fiscale d'ensemble des personnes physiques au regard de l'impôt sur le revenu dans les conditions prévues au présent livre.
\n
A l'occasion de cette vérification, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie dES MEMBRES DU FOYER FISCAL.
\n
Sous peine de nullité de l'imposition, cette vérification approfondie ne peut s'étendre sur une période supérieure à un an, comptée à partir de la réception ou de la remise de l'avis de vérification prévu à l'article L. 47 (1).
\n
\n
Toutefois, la limite prévue à l'alinéa précédent n'est pas applicable lorsque le contribuable a eu recours à des manoeuvres frauduleuses, lorsqu'il ne produit pas ses relevés de compte dans un délai de soixante jours à compter de la demande de l'administration, lorsqu'il a obtenu des délais complémentaires pour répondre aux demandes de justification prévues à l'article L. 16, lorsqu'il a perçu des revenus à l'étranger ou en provenance directe de l'étranger.
\n
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(1) Disposition applicable aux vérifications pour lesquelles l'avis de vérification prévu à l'article L 47 est envoyé et remis aprés le 1er juillet 1986.
\n
" } }, "LEGIARTI000006315630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315630", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315630.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 9 I A, IV JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI L16 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180129", "@fin": "1993-01-01", "#text": "Dispositions relatives à l'examen contradictoire de l'ensemble de la situation fiscale personnelle.", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'administration des impôts peut procéder à l'examen contradictoire de l'ensemble de la situation fiscale des personnes physiques au regard de l'impôt sur le revenu dans les conditions prévues au présent livre. A l'occasion de cet examen, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie dES MEMBRES DU FOYER FISCAL. Sous peine de nullité de l'imposition, un examen contradictoire de l'ensemble de la situation fiscale personnelle ne peut s'étendre sur une période supérieure à un an à compter de la réception de l'avis de vérification.
\n Cette période est prorogée du délai accordé, le cas échéant, au contribuable et, à la demande de celui-ci, pour répondre aux demandes d'éclaircissements ou de justifications pour la partie qui excède les deux mois prévus à l'article L. 16 A.
\n Elle est également prorogée des trente jours prévus à l'article L. 16 A et des délais nécessaires à l'administration pour obtenir les relevés de compte lorsque le contribuable n'a pas usé de sa faculté de les produire dans un délai de soixante jours à compter de la demande de l'administration ou pour recevoir les renseignements demandés aux autorités étrangères, lorsque le contribuable a pu disposer de revenus à l'étranger ou en provenance directe de l'étranger.
" } }, "LEGIARTI000006315631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315631", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315631.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006318588", "@num": "111", "#text": "Loi - art. 111 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "#text": "CGI L16 A, L82 C, L101", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180135", "@fin": "2999-01-01", "#text": "1° : Dispositions relatives à l'examen contradictoire de l'ensemble de la situation fiscale personnelle", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut procéder à l'examen contradictoire de l'ensemble de la situation fiscale des personnes physiques au regard de l'impôt sur le revenu dans les conditions prévues au présent livre.
\n
A l'occasion de cet examen, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie des membres du foyer fiscal.
\n
Sous peine de nullité de l'imposition, un examen contradictoire de l'ensemble de la situation fiscale personnelle ne peut s'étendre sur une période supérieure à un an à compter de la réception de l'avis de vérification.
\n
Cette période est prorogée du délai accordé, le cas échéant, au contribuable et, à la demande de celui-ci, pour répondre aux demandes d'éclaircissements ou de justifications pour la partie qui excède les deux mois prévus à l'article L. 16 A.
\n
Elle est également prorogée des trente jours prévus à l'article L. 16 A et des délais nécessaires à l'administration pour obtenir les relevés de compte lorsque le contribuable n'a pas usé de sa faculté de les produire dans un délai de soixante jours à compter de la demande de l'administration ou pour recevoir les renseignements demandés aux autorités étrangères, lorsque le contribuable a pu disposer de revenus à l'étranger ou en provenance directe de l'étranger.
\n
La période mentionnée au troisième alinéa est portée à deux ans en cas de découverte, en cours de contrôle, d'une activité occulte. Il en est de même lorsque, dans le délai initial d'un an, les articles L. 82 C ou L. 101 ont été mis en oeuvre.
" } }, "LEGIARTI000006315632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-02-21", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315632", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000380408", "#text": "Loi 96-1182 1996-12-30 art. 31 I, II, III Finances rectificative pour 1996 JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315925", "@num": "L16 A", "#text": "Livre des procédures fiscales - art. L16 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180135", "@fin": "2999-01-01", "#text": "1° : Dispositions relatives à l'examen contradictoire de l'ensemble de la situation fiscale personnelle", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les conditions prévues au présent livre, l'administration des impôts peut procéder à l'examen contradictoire de la situation fiscale des personnes physiques au regard de l'impôt sur le revenu, qu'elles aient ou non leur domicile fiscal en France, lorsqu'elles y ont des obligations au titre de cet impôt.
\n
A l'occasion de cet examen, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie des membres du foyer fiscal.
\n
Sous peine de nullité de l'imposition, un examen contradictoire de la situation fiscale personnelle ne peut s'étendre sur une période supérieure à un an à compter de la réception de l'avis de vérification.
\n
Cette période est prorogée du délai accordé, le cas échéant, au contribuable et, à la demande de celui-ci, pour répondre aux demandes d'éclaircissements ou de justifications pour la partie qui excède les deux mois prévus à l'article L. 16 A.
\n
Elle est également prorogée des trente jours prévus à l'article L. 16 A et des délais nécessaires à l'administration pour obtenir les relevés de compte lorsque le contribuable n'a pas usé de sa faculté de les produire dans un délai de soixante jours à compter de la demande de l'administration ou pour recevoir les renseignements demandés aux autorités étrangères, lorsque le contribuable a pu disposer de revenus à l'étranger ou en provenance directe de l'étranger.
\n
La période mentionnée au troisième alinéa est portée à deux ans en cas de découverte, en cours de contrôle, d'une activité occulte. Il en est de même lorsque, dans le délai initial d'un an, les articles L. 82 C ou L. 101 ont été mis en oeuvre.
" } }, "LEGIARTI000006315633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006315633", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000006523388", "@num": "10", "#text": "Loi n°2007-211 du 19 février 2007 - art. 10 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315925", "@num": "L16 A", "#text": "Livre des procédures fiscales - art. L16 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445395", "@num": "2019", "#text": "Code civil - art. 2019 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180135", "@fin": "2999-01-01", "#text": "1° : Dispositions relatives à l'examen contradictoire de l'ensemble de la situation fiscale personnelle", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les conditions prévues au présent livre, l'administration des impôts peut procéder à l'examen contradictoire de la situation fiscale des personnes physiques au regard de l'impôt sur le revenu, qu'elles aient ou non leur domicile fiscal en France, lorsqu'elles y ont des obligations au titre de cet impôt.
\n
A l'occasion de cet examen, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie des membres du foyer fiscal.
\n
Sous peine de nullité de l'imposition, un examen contradictoire de la situation fiscale personnelle ne peut s'étendre sur une période supérieure à un an à compter de la réception de l'avis de vérification.
\n
Lorsqu'un contrat de fiducie ou les actes le modifiant n'ont pas été enregistrés dans les conditions prévues à l'article 2019 du code civil, ou révélés à l'administration fiscale avant l'engagement de l'examen contradictoire de la situation fiscale personnelle d'un contribuable qui y est partie ou en tient des droits, la période prévue au troisième alinéa est prorogée du délai écoulé entre la date de réception de l'avis de vérification et l'enregistrement ou la révélation de l'information.
\n
Cette période est prorogée du délai accordé, le cas échéant, au contribuable et, à la demande de celui-ci, pour répondre aux demandes d'éclaircissements ou de justifications pour la partie qui excède les deux mois prévus à l'article L. 16 A.
\n
Elle est également prorogée des trente jours prévus à l'article L. 16 A et des délais nécessaires à l'administration pour obtenir les relevés de compte lorsque le contribuable n'a pas usé de sa faculté de les produire dans un délai de soixante jours à compter de la demande de l'administration ou pour recevoir les renseignements demandés aux autorités étrangères, lorsque le contribuable a pu disposer de revenus à l'étranger ou en provenance directe de l'étranger.
\n
La période mentionnée au troisième alinéa est portée à deux ans en cas de découverte, en cours de contrôle, d'une activité occulte. Il en est de même lorsque, dans le délai initial d'un an, les articles L. 82 C ou L. 101 ont été mis en oeuvre.
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art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. En cas de démembrement de la propriété de tout ou partie des parts sociales, l'usufruitier est soumis à l'impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d'usufruitier. Le nu-propriétaire n'est pas soumis à l'impôt sur le revenu à raison du résultat imposé au nom de l'usufruitier.

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Il en est de même, sous les mêmes conditions :

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1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;

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2° Des membres des sociétés en participation-y compris les syndicats financiers-qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;

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3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.

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4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;

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5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée ;

6° Des membres des sociétés anonymes, des sociétés par actions simplifiées et des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues par l'article 239 bis AB.

\n
" } }, "LEGIARTI000021642685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 sexdecies F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642685", "URL": "article/LEGI/ARTI/00/00/21/64/26/LEGIARTI000021642685.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046227396", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000021575943", "@num": "102", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000030057625", "#text": "ARRÊTÉ du 30 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030003346", "@nortexte": "FCPE1426729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-30" }, { "@id": "LEGITEXT000030044564", "#text": "DÉCRET n°2014-1692 du 30 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002672", "@nortexte": "FCPE1426728D", "@numtexte": "2014-1692", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-30" }, { "@id": "LEGITEXT000037745830", "#text": "Arrêté du 28 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037738208", "@nortexte": "CPAE1829492A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGITEXT000043271546", "#text": "Décret n°2021-298 du 18 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043268724", "@nortexte": "CCPP2035613D", "@numtexte": "2021-298", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271552", "@num": "1", "#text": "Décret n°2021-298 du 18 mars 2021 - 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1. Tout assujetti non établi dans la Communauté européenne qui fournit des prestations de services mentionnées à l'article 259 D à une personne non assujettie qui est établie dans un Etat membre de la Communauté européenne, y a son domicile ou sa résidence habituelle, peut se prévaloir du régime spécial exposé au présent article. Ce régime spécial est applicable à l'ensemble de ces services fournis dans la Communauté européenne.

Est considéré comme un assujetti non établi dans la Communauté européenne un assujetti qui n'a pas établi le siège de son activité économique et ne dispose pas d'établissement stable sur le territoire de la Communauté européenne et qui n'est pas tenu d'être identifié à la taxe sur la valeur ajoutée à d'autres fins.

Est considéré comme Etat membre d'identification, l'Etat membre auquel l'assujetti non établi dans la Communauté européenne choisit de notifier le moment où commence son activité en qualité d'assujetti sur le territoire de la Communauté européenne conformément aux dispositions du présent article.

On entend par Etat membre de consommation, l'Etat membre de la Communauté européenne dans lequel, conformément à l'article 58 de la directive 2006/112/CE du Conseil, du 28 novembre 2006, relative au système commun de taxe sur la valeur ajoutée, la prestation des services de télécommunication, de radiodiffusion et de télévision ou des services électroniques est réputée avoir lieu.

2. Il informe l'administration du moment où il commence son activité imposable, la cesse ou la modifie au point de ne plus pouvoir se prévaloir de ce régime spécial. Il communique cette information et notifie à l'administration toute modification par voie électronique dans les conditions fixées par arrêté.

3. L'administration lui attribue et lui communique par voie électronique un numéro individuel d'identification dont les modalités sont fixées par décret.

4. L'administration le radie du registre d'identification dans les cas suivants :

a. S'il notifie qu'il ne fournit plus de services mentionnés au 1 ;

b. Ou si l'administration peut présumer, par d'autres moyens, que ses activités imposables ont pris fin ;

c. Ou s'il ne remplit plus les conditions nécessaires pour être autorisé à se prévaloir du régime spécial ou du régime particulier visé à l'article 298 sexdecies G ;

d. Ou si, de manière systématique, il ne se conforme pas aux règles relatives au régime spécial ou du régime particulier visé à l'article 298 sexdecies G.

Les modalités d'une telle radiation sont fixées par décret.

5. Pour chaque trimestre civil, il dépose, par voie électronique, une déclaration de taxe sur la valeur ajoutée, que des services électroniques aient été fournis ou non au titre de cette période. La déclaration de taxe sur la valeur ajoutée comporte le numéro d'identification et, pour chaque Etat membre de consommation dans lequel la taxe est due, la valeur totale hors taxe sur la valeur ajoutée des prestations de services mentionnés au 1 pour la période imposable et le montant total de la taxe correspondante ventilé par taux d'imposition. Les taux d'imposition applicables et le montant total de la taxe due sont également indiqués. Les modalités de cette déclaration sont fixées par arrêté.

6. La déclaration de taxe sur la valeur ajoutée est libellée en euros.

7. Il acquitte la taxe sur la valeur ajoutée en mentionnant la déclaration de taxe sur la valeur ajoutée sur laquelle est liquidée la taxe, lorsqu'il dépose sa déclaration, au plus tard à l'expiration du délai dans lequel la déclaration doit être déposée. Le paiement est effectué sur un compte bancaire libellé en euros.

8. S'il se prévaut du présent régime spécial, il ne peut déduire aucun montant de taxe sur la valeur ajoutée. La taxe afférente aux opérations liées aux services mentionnés au 1 est remboursée dans les conditions prévues par décret.

9. Il tient un registre des opérations relevant de ce régime spécial. Ce registre doit, sur demande, être mis par voie électronique à la disposition des administrations de l'Etat membre d'identification et de l'Etat membre de consommation. Il est suffisamment détaillé pour permettre à l'administration de l'Etat membre de consommation de vérifier l'exactitude de la déclaration de taxe sur la valeur ajoutée mentionnée au 5 du présent article et au 5 de l'article 298 sexdecies G et dans les conditions déterminées par arrêté.

10. Les dispositions prévues à l'article 289 A ne s'appliquent pas aux assujettis non établis dans la Communauté européenne et relevant de ce régime spécial.

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art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024460240", "@num": "L4041-1", "#text": "Code de la santé publique - art. 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Il en est de même, sous les mêmes conditions :

2° Des membres des sociétés en participation-y compris les syndicats financiers-qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;

4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;

5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée ;

7° Nonobstant les dispositions du 1°, des membres des sociétés interprofessionnelles de soins ambulatoires mentionnées à l'article L. 4041-1 du code de la santé publique.

\n
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art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024460240", "@num": "L4041-1", "#text": "Code de la santé publique - art. L4041-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même, sous les mêmes conditions :

1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées au 1 de l'article 206 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;

2° Des membres des sociétés en participation-y compris les syndicats financiers-qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;

3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues au IV de l'article 3 du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA ;

4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;

5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée ;

7° Nonobstant les dispositions du 1°, des membres des sociétés interprofessionnelles de soins ambulatoires mentionnées à l'article L. 4041-1 du code de la santé publique.

\n
" } }, "LEGIARTI000033783870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033783870", "URL": "article/LEGI/ARTI/00/00/33/78/38/LEGIARTI000033783870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 1er de l'ordonnance n° 2017-1390 du 22 septembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759735", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000035642227", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000043920273", "@num": "1", "#text": "Arrêté du 5 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602495", "@nortexte": "ECFP1706193A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-05" }, { "@id": "LEGITEXT000034618840", "#text": "Décret n°2017-803 du 5 mai 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602350", "@nortexte": "ECFP1706073D", "@numtexte": "2017-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000034618848", "@num": "1", "#text": "Décret n°2017-803 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602350", "@nortexte": "ECFP1706073D", "@numtexte": "2017-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGITEXT000034725745", "#text": "Décret n°2017-975 du 10 mai 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676331", "@nortexte": "ECFE1708041D", "@numtexte": "2017-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGITEXT000036255382", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252380", "@nortexte": "CPAE1729458A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000043919884", "#text": "Arrêté du 4 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043914385", "@nortexte": "CCPE2121551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-04" }, { "@id": "LEGIARTI000026788231", "@num": "1600-0 S", "#text": "Code général des impôts, CGI. - art. 1600-0 S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308473", "@num": "204 A", "#text": "Code général des impôts, CGI. - art. 204 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780127", "@num": "204 C", "#text": "Code général des impôts, CGI. - art. 204 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780135", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780141", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780145", "@num": "204 L", "#text": "Code général des impôts, CGI. - art. 204 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742420", "@num": "L245-14", "#text": "Code de la sécurité sociale. - art. L245-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757415", "@num": "357 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729461", "@num": "383-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729481", "@num": "383-0 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796718", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173130", "@fin": "2999-01-01", "#text": "Section 2 : De la contribution sociale sur les revenus du patrimoine", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156362", "@fin": "2999-01-01", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033783870", "@fin": "2017-12-30", "@num": "L136-6-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036354506", "@fin": "2999-01-01", "@num": "L136-6-1", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les revenus mentionnés à l'article 204 C du code général des impôts, lorsqu'ils sont soumis à la contribution prévue à l'article L. 136-6 du présent code, dans les conditions prévues au III du même article L. 136-6, ou lorsqu'ils entrent dans le champ d'application du II bis de l'article L. 136-5, donnent lieu, l'année de leur réalisation ou celle au cours de laquelle le contribuable en a la disposition, à un prélèvement acquitté par le contribuable dans les mêmes conditions et selon la même périodicité de versement que celles applicables à l'acompte prévu au 2° du 2 de l'article 204 A du code général des impôts.

2. L'assiette du prélèvement afférent aux revenus mentionnés au 1 du présent article est déterminée par application des règles définies à l'article 204 G du code général des impôts.

Le montant du prélèvement est calculé en appliquant à cette assiette le taux des contributions prévues, selon le cas, aux articles L. 136-1 ou L. 136-6 du présent code et aux articles 14 ou 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, des prélèvements prévus à l'article 1600-0 S du code général des impôts et à l'article L. 245-14 du présent code et de la contribution additionnelle prévue à l'article L. 14-10-4 du code de l'action sociale et des familles, afférents à ces mêmes revenus.

Les demandes présentées en application des articles 204 J à 204 L du code général des impôts s'appliquent également aux prélèvements définis au présent article.

3. Le montant du prélèvement payé au cours d'une année s'impute sur le montant des contributions et prélèvements mentionnés au deuxième alinéa du 2 du présent article dû au titre de cette même année. S'il excède le montant dû, l'excédent est restitué.

4. Le prélèvement est recouvré et contrôlé selon les mêmes modalités et sous les mêmes garanties, sanctions et sûretés que l'acompte prévu au 2° du 2 de l'article 204 A du code général des impôts.
\n

" } }, "LEGIARTI000033812067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033812067", "URL": "article/LEGI/ARTI/00/00/33/81/20/LEGIARTI000033812067.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 1er de l'ordonnance n° 2017-1390 du 22 septembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036573821", "@num": "2", "#text": "Décret n°2007-687 du 4 mai 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647687", "@nortexte": "BUDB0750783D", "@numtexte": "2007-687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000035642227", "@num": "60", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - 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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038660816", "@nortexte": "CPAS1834294D", "@numtexte": "2019-613", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-19" }, { "@id": "LEGIARTI000038661738", "@num": "3", "#text": "Décret n°2019-613 du 19 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038660816", "@nortexte": "CPAS1834294D", "@numtexte": "2019-613", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-19" }, { "@id": "LEGIARTI000039098291", "@num": "1", "#text": "Arrêté du 9 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039096175", "@nortexte": "CPAS1925544A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-09" }, { "@id": "LEGIARTI000039098293", "@num": "2", "#text": "Arrêté du 9 septembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039096175", "@nortexte": "CPAS1925544A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-09" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044900316", "@num": "1", "#text": "Arrêté du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793191", "@nortexte": "SSAS2138266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047077028", "@num": "1", "#text": "Arrêté du 7 janvier 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044993002", "@nortexte": "CCPE2138477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-07" }, { "@id": "LEGIARTI000048846407", "@num": "1", "#text": "Décret n°2023-1384 du 29 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048734759", "@nortexte": "ECOS2330412D", "@numtexte": "2023-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048864369", "@num": "D133-13-11", "#text": "Code de la sécurité sociale. - art. D133-13-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740414", "@num": "D133-13-11-2", "#text": "Code de la sécurité sociale. - art. D133-13-11-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864299", "@num": "D133-13-13", "#text": "Code de la sécurité sociale. - art. D133-13-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864327", "@num": "D133-13-18", "#text": "Code de la sécurité sociale. - art. D133-13-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864451", "@num": "D133-13-6", "#text": "Code de la sécurité sociale. - art. D133-13-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251589", "@num": "D133-25", "#text": "Code de la sécurité sociale. - art. D133-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251663", "@num": "D225-3", "#text": "Code de la sécurité sociale. - art. D225-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251645", "@num": "D531-24", "#text": "Code de la sécurité sociale. - art. D531-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700669", "@num": "L133-5-12", "#text": "Code de la sécurité sociale. - art. L133-5-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684703", "@num": "L133-5-6", "#text": "Code de la sécurité sociale. - art. L133-5-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043625341", "@num": "L133-5-7", "#text": "Code de la sécurité sociale. - art. L133-5-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684134", "@num": "L133-9", "#text": "Code de la sécurité sociale. - art. L133-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681385", "@num": "R133-16", "#text": "Code de la sécurité sociale. - art. R133-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681463", "@num": "R133-34", "#text": "Code de la sécurité sociale. - art. R133-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681460", "@num": "R133-35", "#text": "Code de la sécurité sociale. - art. R133-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681457", "@num": "R133-36", "#text": "Code de la sécurité sociale. - art. R133-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681454", "@num": "R133-39", "#text": "Code de la sécurité sociale. - art. R133-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812428", "@num": "L3252-3", "#text": "Code du travail - art. L3252-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812418", "@num": "L3253-17", "#text": "Code du travail - art. L3253-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812421", "@num": "L3253-8", "#text": "Code du travail - art. L3253-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812412", "@num": "L7122-23", "#text": "Code du travail - art. L7122-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048841718", "@num": "R3243-1", "#text": "Code du travail - art. R3243-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049816490", "@num": "R7122-16", "#text": "Code du travail - art. R7122-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048288549", "@num": "R7122-18", "#text": "Code du travail - art. R7122-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044212111", "@num": "R7122-23", "#text": "Code du travail - art. R7122-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681643", "@num": "R7122-38", "#text": "Code du travail - art. R7122-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034511441", "@num": "L2321-2", "#text": "Code général des collectivités territoriales - art. L2321-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471931", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354358", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (VD)", "@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": "LEGIARTI000046860893", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860880", "@num": "204 C", "#text": "Code général des impôts, CGI. - art. 204 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780129", "@num": "204 D", "#text": "Code général des impôts, CGI. - art. 204 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806579", "@num": "204 E", "#text": "Code général des impôts, CGI. - art. 204 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (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": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780302", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757415", "@num": "357 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729481", "@num": "383-0 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737177", "@num": "39 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642294", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251902", "@num": "D712-18", "#text": "Code rural et de la pêche maritime - art. D712-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039223106", "@num": "D712-19", "#text": "Code rural et de la pêche maritime - art. D712-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047133064", "@num": "R726-1", "#text": "Code rural et de la pêche maritime - art. R726-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578222", "@num": "R*196-1-1", "#text": "Livre des procédures fiscales - art. R*196-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578217", "@num": "R*197-1", "#text": "Livre des procédures fiscales - art. R*197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033780155", "@fin": "2999-01-01", "#text": "Section VIII : Prélèvement à la source de l'impôt sur le revenu", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006308473", "@fin": "1985-12-31", "@num": "204 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308474", "@fin": "2019-01-01", "@num": "204 A", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812067", "@fin": "2999-01-01", "@num": "204 A", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les revenus imposables à l'impôt sur le revenu suivant les règles applicables aux salaires, aux pensions ou aux rentes viagères ou dans les catégories des bénéfices industriels et commerciaux, des bénéfices agricoles, des bénéfices non commerciaux et des revenus fonciers, à l'exception des revenus mentionnés à l'article 204 D, donnent lieu, l'année au cours de laquelle le contribuable en a la disposition ou de leur réalisation, à un prélèvement.

2. Le prélèvement prend la forme :

1° Pour les revenus mentionnés à l'article 204 B, d'une retenue à la source effectuée par le débiteur lors du paiement de ces revenus ;

2° Pour les revenus mentionnés à l'article 204 C, d'un acompte acquitté par le contribuable.

3. Le prélèvement effectué par le débiteur ou acquitté par le contribuable s'impute sur l'impôt sur le revenu dû par ce dernier au titre de l'année au cours de laquelle il a été effectué. S'il excède l'impôt dû, l'excédent est restitué.

" } }, "LEGIARTI000036354506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036354506", "URL": "article/LEGI/ARTI/00/00/36/35/45/LEGIARTI000036354506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 11 de a loi n° 2017-1775 du 28 décembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

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1. Les revenus mentionnés à l'article 204 C du code général des impôts, lorsqu'ils sont soumis à la contribution prévue à l'article L. 136-6 du présent code, dans les conditions prévues au III du même article L. 136-6, donnent lieu, l'année de leur réalisation ou celle au cours de laquelle le contribuable en a la disposition, à un prélèvement acquitté par le contribuable dans les mêmes conditions et selon la même périodicité de versement que celles applicables à l'acompte prévu au 2° du 2 de l'article 204 A du code général des impôts.

2. L'assiette du prélèvement afférent aux revenus mentionnés au 1 du présent article est déterminée par application des règles définies à l'article 204 G du code général des impôts, sans qu'il soit fait application, le cas échéant, du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

Le montant du prélèvement est calculé en appliquant à cette assiette le taux des contributions prévues à l'article L. 136-6 du présent code et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale et du prélèvement prévu au 1° du I de l'article 235 ter du code général des impôts, afférents à ces mêmes revenus.

Les demandes présentées en application des articles 204 J à 204 L du code général des impôts s'appliquent également aux prélèvements définis au présent article.

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1. Tout assujetti non établi dans l'Union européenne qui fournit des prestations de services mentionnées à l'article 259 D à une personne non assujettie qui est établie dans un Etat membre de l'Union européenne, y a son domicile ou sa résidence habituelle, peut se prévaloir du régime spécial exposé au présent article. Ce régime spécial est applicable à l'ensemble de ces services fournis dans l'Union européenne.

Est considéré comme un assujetti non établi dans l'Union européenne un assujetti qui n'a pas établi le siège de son activité économique et ne dispose pas d'établissement stable sur le territoire de l'Union européenne.

Est considéré comme Etat membre d'identification, l'Etat membre auquel l'assujetti non établi dans l'Union européenne choisit de notifier le moment où commence son activité en qualité d'assujetti sur le territoire de l'Union européenne conformément aux dispositions du présent article.

On entend par Etat membre de consommation, l'Etat membre de l'Union européenne dans lequel, conformément à l'article 58 de la directive 2006/112/ CE du Conseil, du 28 novembre 2006, relative au système commun de taxe sur la valeur ajoutée, la prestation des services de télécommunication, de radiodiffusion et de télévision ou des services électroniques est réputée avoir lieu.

3. L'administration lui attribue et lui communique par voie électronique un numéro individuel d'identification dont les modalités sont fixées par décret.

4. L'administration le radie du registre d'identification dans les cas suivants :

a. S'il notifie qu'il ne fournit plus de services mentionnés au 1 ;

b. Ou si l'administration peut présumer, par d'autres moyens, que ses activités imposables ont pris fin ;

c. Ou s'il ne remplit plus les conditions nécessaires pour être autorisé à se prévaloir du régime spécial ou du régime particulier visé à l'article 298 sexdecies G ;

d. Ou si, de manière systématique, il ne se conforme pas aux règles relatives au régime spécial ou du régime particulier visé à l'article 298 sexdecies G.

Les modalités d'une telle radiation sont fixées par décret.

6. La déclaration de taxe sur la valeur ajoutée est libellée en euros.

10. Les dispositions prévues à l'article 289 A ne s'appliquent pas aux assujettis non établis dans l'Union européenne et relevant de ce régime spécial.

" } }, "LEGIARTI000041471203": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 sexdecies F", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471203", "URL": "article/LEGI/ARTI/00/00/41/47/12/LEGIARTI000041471203.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n
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art. 97 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386959", "@num": "41 nonies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592499", "@num": "41 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592513", "@num": "50 sexies J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592507", "@num": "50 sexies K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041407425", "@fin": "2999-01-01", "#text": "A : Régime particulier applicable aux prestations de services fournies par des assujettis non établis sur le territoire de l'Union européenne", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022862151", "@fin": "2021-07-01", "#text": "IX : Services fournis par voie électronique", "@debut": "2003-07-01" }, { "@id": "LEGISCTA000041471201", "@fin": "2999-01-01", "#text": "IX : Régimes particuliers applicables aux assujettis qui fournissent des prestations de services à des personnes non assujetties ou qui effectuent des ventes à distance de biens ou certaines livraisons intérieures de biens", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304543", "@fin": "2015-01-01", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642685", "@fin": "2018-12-31", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988989", "@fin": "2021-07-01", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471203", "@fin": "2020-12-31", "@num": "298 sexdecies F", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042887609", "@fin": "2999-01-01", "@num": "298 sexdecies F", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Tout assujetti non établi dans l'Union européenne qui fournit des prestations de services à une personne non assujettie qui est établie dans un Etat membre de l'Union européenne, y a son domicile ou sa résidence habituelle, peut se prévaloir du régime particulier exposé au présent article. Ce régime particulier est applicable à l'ensemble de ces services fournis dans l'Union européenne.

On entend par Etat membre de consommation, l'Etat membre de l'Union européenne dans lequel, conformément au titre V du chapitre 3 de la directive 2006/112/CE du Conseil, du 28 novembre 2006, relative au système commun de taxe sur la valeur ajoutée, les prestations de services sont réputées avoir lieu.

2. Il informe l'administration du moment où il commence son activité imposable, la cesse ou la modifie au point de ne plus pouvoir se prévaloir de ce régime particulier. Il communique cette information et notifie à l'administration toute modification par voie électronique dans les conditions fixées par arrêté.

3. L'administration lui attribue et lui communique par voie électronique un numéro individuel d'identification aux fins de l'application du présent régime particulier dont les modalités sont fixées par décret.

4. L'administration l'exclut du présent régime particulier dans les cas suivants :

a. S'il notifie qu'il ne fournit plus de services mentionnés au 1 ;

b. Ou si l'administration peut présumer, par d'autres moyens, que ses activités imposables ont pris fin ;

c. Ou s'il ne remplit plus les conditions nécessaires pour être autorisé à se prévaloir du régime spécial ou du régime particulier visé à l'article 298 sexdecies G.

d. Ou si, de manière systématique, il ne se conforme pas aux règles relatives au présent régime particulier

Les modalités d'une telle exclusion sont fixées par décret.

5. Pour chaque trimestre civil, il dépose, par voie électronique, une déclaration de taxe sur la valeur ajoutée, que des services couverts par le présent régime particulier aient été fournis ou non au titre de cette période. La déclaration de taxe sur la valeur ajoutée comporte le numéro d'identification mentionné au 3 et, pour chaque Etat membre de consommation dans lequel la taxe est due, la valeur totale hors taxe sur la valeur ajoutée des prestations de services mentionnées au 1 pour la période imposable et le montant total de la taxe correspondante ventilé par taux d'imposition. Les taux d'imposition applicables et le montant total de la taxe due sont également indiqués. Les modalités de cette déclaration sont fixées par arrêté.

5 bis. Lorsqu'il est nécessaire d'apporter des modifications à la déclaration de taxe sur la valeur ajoutée après la transmission de celle-ci, ces modifications sont incluses dans une déclaration ultérieure, dans un délai de trois ans à compter de la date à laquelle la déclaration initiale devait être déposée conformément au 5. Cette déclaration de taxe sur la valeur ajoutée ultérieure précise l'Etat membre de consommation concerné, la période imposable et le montant de taxe sur la valeur ajoutée pour lequel des modifications sont nécessaires.

6. La déclaration de taxe sur la valeur ajoutée est libellée en euros.

8. Un assujetti qui se prévaut, dans un autre Etat membre, du régime particulier prévu à la section 2 du chapitre 6 du titre XII de la directive 2006/112/ CE du Conseil du 28 novembre 2006 précitée ne peut, en ce qui concerne ses activités imposables couvertes par ce régime particulier, déduire aucun montant de taxe sur la valeur ajoutée en France. La taxe afférente aux livraisons de biens et prestations de services couvertes par ce régime est remboursée selon les modalités prévues au d du V de l'article 271 du présent code.

8 bis. Nonobstant les dispositions du 8 du présent article, si un assujetti qui se prévaut, dans un autre Etat membre, du régime particulier prévu à la section 2 du chapitre 6 du titre XII de la directive 2006/112/ CE du Conseil du 28 novembre 2006 précitée est tenu de se faire identifier en France pour des activités non couvertes par ce régime particulier, il opère la déduction de la taxe sur la valeur ajoutée afférente aux biens et services utilisés pour les besoins de ses opérations imposables couvertes par ce régime particulier conformément à l'article 271 du présent code.

9. Il tient un registre des opérations relevant de ce régime particulier. Ce registre doit, sur demande, être mis par voie électronique à la disposition des administrations de l'Etat membre d'identification et de l'Etat membre de consommation. Il est suffisamment détaillé pour permettre à l'administration de l'Etat membre de consommation de vérifier l'exactitude de la déclaration de taxe sur la valeur ajoutée mentionnée au 5 du présent article dans les conditions déterminées par arrêté.

Le registre est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

10. Les dispositions prévues à l'article 289 A ne s'appliquent pas aux assujettis non établis dans l'Union européenne et relevant de ce régime particulier.

" } }, "LEGIARTI000042887609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 sexdecies F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042887609", "URL": "article/LEGI/ARTI/00/00/42/88/76/LEGIARTI000042887609.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du IV de l’article 147 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter du 1er janvier 2021. Le III de l'article 51 de la loi n° 2020-1721 du 29 décembre 2020 à modifié cette date : 1er juillet 2021.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000006304255", "@num": "259 D", "#text": "Code général des impôts, CGI. - art. 259 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472139", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471173", "@num": "289-0", "#text": "Code général des impôts, CGI. - art. 289-0 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642665", "@num": "298 sexdecies G", "#text": "Code général des impôts, CGI. - art. 298 sexdecies G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146983", "@num": "242-0 Z decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766140", "@num": "95 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298771", "@num": "97 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 97 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584938", "@num": "97 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 97 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386959", "@num": "41 nonies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592499", "@num": "41 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592513", "@num": "50 sexies J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592507", "@num": "50 sexies K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041407425", "@fin": "2999-01-01", "#text": "A : Régime particulier applicable aux prestations de services fournies par des assujettis non établis sur le territoire de l'Union européenne", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022862151", "@fin": "2021-07-01", "#text": "IX : Services fournis par voie électronique", "@debut": "2003-07-01" }, { "@id": "LEGISCTA000041471201", "@fin": "2999-01-01", "#text": "IX : Régimes particuliers applicables aux assujettis qui fournissent des prestations de services à des personnes non assujetties ou qui effectuent des ventes à distance de biens ou certaines livraisons intérieures de biens", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304543", "@fin": "2015-01-01", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642685", "@fin": "2018-12-31", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988989", "@fin": "2021-07-01", "@num": "298 sexdecies F", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471203", "@fin": "2020-12-31", "@num": "298 sexdecies F", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042887609", "@fin": "2999-01-01", "@num": "298 sexdecies F", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

4. L'administration l'exclut du présent régime particulier dans les cas suivants :

a. S'il notifie qu'il ne fournit plus de services mentionnés au 1 ;

b. Ou si l'administration peut présumer, par d'autres moyens, que ses activités imposables ont pris fin ;

c. Ou s'il ne remplit plus les conditions nécessaires pour être autorisé à se prévaloir du présent régime particulier ;

d. Ou si, de manière systématique, il ne se conforme pas aux règles relatives au présent régime particulier

Les modalités d'une telle exclusion sont fixées par décret.

6. La déclaration de taxe sur la valeur ajoutée est libellée en euros.

Le registre est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

10. Les dispositions prévues à l'article 289 A ne s'appliquent pas aux assujettis non établis dans l'Union européenne et relevant de ce régime particulier.

" } }, "LEGIARTI000043894617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-31", "DATE_DEBUT": "2021-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000043894617", "URL": "article/LEGI/ARTI/00/00/43/89/46/LEGIARTI000043894617.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000006308473", "@num": "204 A", "#text": "Code général des impôts, CGI. - art. 204 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780137", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033783865", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "L. 13 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000037882557", "@num": "201", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 201", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006315627", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020753733", "@fin": "2999-01-01", "#text": "CHAPITRE IER : ORGANISATION ET MISSIONS DES SERVICES DECONCENTRES", "@debut": "2009-06-19" } ] }, "@cid": "JORFTEXT000020753002", "@nor": "BCFP0907314D", "@num": "2009-707", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020753002", "@c_titre_court": "Décret n° 2009-707 du 16 juin 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques", "@debut": "2009-06-19", "@id_txt": "LEGITEXT000020753713", "@c_titre_court": "Décret n°2009-707 du 16 juin 2009" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2009-06-18", "@date_signature": "2009-06-16", "@num_parution_jo": "0139" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020753737", "@fin": "2010-08-26", "@num": "4", "@etat": "MODIFIE", "@debut": "2009-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022740076", "@fin": "2015-01-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2010-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029969212", "@fin": "2015-05-15", "@num": "4", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030593649", "@fin": "2015-12-21", "@num": "4", "@etat": "MODIFIE", "@debut": "2015-05-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031878099", "@fin": "2017-09-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2015-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035399808", "@fin": "2018-01-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034622973", "@fin": "2019-12-27", "@num": "4", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039718007", "@fin": "2020-12-14", "@num": "4", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042664015", "@fin": "2021-03-21", "@num": "4", "@etat": "MODIFIE", "@debut": "2020-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043273653", "@fin": "2021-08-04", "@num": "4", "@etat": "MODIFIE", "@debut": "2021-03-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043894617", "@fin": "2022-08-31", "@num": "4", "@etat": "MODIFIE", "@debut": "2021-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046227273", "@fin": "2022-09-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2022-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046227396", "@fin": "2023-05-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047101895", "@fin": "2025-01-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2023-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826657", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020753033", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une direction départementale ou régionale des finances publiques peut, lorsque les besoins des usagers ou des enjeux financiers ou fonctionnels le justifient, exercer tout ou partie des missions relevant de la compétence territoriale d'une ou plusieurs autres directions départementales, régionales ou locales dans les domaines suivants :
\n
1° A l'égard des seules personnes physiques, la recherche et la constatation des manquements à la législation fiscale et le contrôle des impositions de toute nature, à l'exception de la mise en œuvre des procédures mentionnées aux articles L. 12 et L. 13 G du livre des procédures fiscales et de l'ensemble des procédures impliquant une intervention sur place.
\n
Une direction départementale ou régionale des finances publiques dont la compétence territoriale est étendue en application de l'alinéa précédent peut voir cette même compétence étendue à l'égard des sociétés ou groupements mentionnés aux articles 8 à 8 quinquies du code général des impôts dont le capital est détenu en tout ou partie par les personnes physiques concernées, quel que soit le lieu de dépôt de déclaration ou d'imposition de ces sociétés ou groupements ;
\n
2° La gestion des immatriculations aux régimes particuliers prévus aux articles 298 sexdecies F à 298 sexdecies H du code général des impôts ainsi que des déclarations de taxe sur la valeur ajoutée y afférentes, du droit à déduction de taxe sur la valeur ajoutée prévu à l'article 298 sexies du même code, des réclamations et du remboursement des sommes dues dans le cadre de ces régimes, et le recouvrement des droits et pénalités ;
\n
3° L'enregistrement des actes et la réception des déclarations déposées pour la liquidation des droits d'enregistrement lorsque ces actes et déclarations sont transmis au moyen d'un téléservice mis à disposition par l'administration, ainsi que, pour les impositions y afférentes, le recouvrement des droits et pénalités ;
\n
4° Les opérations de gestion, le traitement des réclamations contentieuses et le recouvrement en matière de droits de timbre dématérialisé et de contributions de toute nature recouvrées par les mêmes moyens, de taxe sur les certificats d'immatriculation des véhicules, de taxes additionnelles et de redevance destinée à couvrir les frais d'acheminement ainsi que de forfait de post-stationnement ;
\n
5° L'encaissement des acomptes prévus au 2° du 2 de l'article 204 A du code général des impôts, des compléments de retenue à la source prévus au 2 du IV de l'article 204 H du même code et des prélèvements prévus à l'article L. 136-6-1 du code de la sécurité sociale ;
\n
6° La gestion des consignations en tant que préposé de la Caisse des dépôts et consignations ;
\n
7° Le traitement et la comptabilisation des versements effectués par le ou les prestataires de l'Etat dans le cadre de l'exercice des missions énumérées au A du I de l'article 201 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 ;
\n
8° La gestion des patrimoines et biens privés ;
\n
9° Les évaluations domaniales ;
\n
10° La gestion financière et comptable des communes membres d'un établissement public de coopération intercommunale ou de cet établissement, lorsque les communes concernées sont situées dans des départements différents ;
\n
11° La gestion des amendes et des condamnations pécuniaires.
\n
Les directions et missions concernées ainsi que la délimitation du ressort territorial dans lequel ces missions sont exercées sont fixées par arrêté du ministre chargé du budget, par arrêté du ministre chargé du domaine s'agissant des missions relevant du 9°, par arrêté conjoint du ministre chargé du budget et du ministre de l'intérieur s'agissant des missions relevant du 8° et par arrêté conjoint du ministre chargé du budget et du garde des sceaux s'agissant des missions relevant du 11°.
\n
Pour l'application du 10°, la direction chargée de la mise en œuvre des missions liées à la gestion financière et comptable de l'établissement public de coopération intercommunale et de celle de l'ensemble des communes membres est celle du siège de l'établissement public, sauf exception prévue par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000046872998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046872998", "URL": "article/LEGI/ARTI/00/00/46/87/29/LEGIARTI000046872998.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 89 de la loi n°2022-1726 du 30 décembre 2022, ces dispositions s'appliquent aux examens contradictoires de situation fiscale engagés à compter du 1er janvier 2023.

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L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315925", "@num": "L16 A", "#text": "Livre des procédures fiscales - art. L16 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445395", "@num": "2019", "#text": "Code civil - art. 2019", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180135", "@fin": "2999-01-01", "#text": "1° : Dispositions relatives à l'examen contradictoire de l'ensemble de la situation fiscale personnelle", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les conditions prévues au présent livre, l'administration des impôts peut procéder à l'examen contradictoire de la situation fiscale des personnes physiques au regard de l'impôt sur le revenu, qu'elles aient ou non leur domicile fiscal en France, lorsqu'elles y ont des obligations au titre de cet impôt.

A l'occasion de cet examen, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie des membres du foyer fiscal.

Sous peine de nullité de l'imposition, un examen contradictoire de la situation fiscale personnelle ne peut s'étendre sur une période supérieure à un an à compter de la réception de l'avis de vérification.

L'avis de vérification mentionne la liste des comptes connus de l'administration pour lesquels elle demande aux établissements financiers de produire les relevés.

Lorsqu'un contrat de fiducie ou les actes le modifiant n'ont pas été enregistrés dans les conditions prévues à l'article 2019 du code civil, ou révélés à l'administration fiscale avant l'engagement de l'examen contradictoire de la situation fiscale personnelle d'un contribuable qui y est partie ou en tient des droits, la période prévue au troisième alinéa est prorogée du délai écoulé entre la date de réception de l'avis de vérification et l'enregistrement ou la révélation de l'information.

Cette période est prorogée du délai accordé, le cas échéant, au contribuable et, à la demande de celui-ci, pour répondre aux demandes d'éclaircissements ou de justifications pour la partie qui excède les deux mois prévus à l'article L. 16 A.

Elle est également prorogée des trente jours prévus à l'article L. 16 A et des délais nécessaires à l'administration pour obtenir les relevés de compte lorsque le contribuable n'a pas usé de la faculté de produire la liste des comptes non mentionnés dans l'avis de vérification et les relevés de ces comptes dans un délai de soixante jours à compter de la demande de l'administration ou pour recevoir les renseignements demandés aux autorités étrangères, lorsque le contribuable a pu disposer de revenus à l'étranger ou en provenance directe de l'étranger.

La période mentionnée au troisième alinéa est portée à deux ans en cas de découverte, en cours de contrôle, d'une activité occulte. Il en est de même lorsque, dans le délai initial d'un an, les articles L. 82 C ou L. 101 ont été mis en oeuvre.

" } }, "LEGIARTI000048098323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098323", "URL": "article/LEGI/ARTI/00/00/48/09/83/LEGIARTI000048098323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "#text": "CGI 34, 35, 206 1, 6, 239 bis A, 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050964551", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (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": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. 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Sous réserve des dispositions de l’article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n’ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l’impôt sur le revenu des personnes physiques (taxe proportionnelle et surtaxe progressive) pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\nIl en est de même, sous les mêmes conditions :
\n1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l’une des formes de sociétés visées au paragraphe 1 de l’article 206 du présent code et qui ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ci-après ;
\n2° Des membres des associations en participation — y compris les syndicats financiers — ou des sociétés de copropriétaires de navires qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l’administration.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2021-1021 du 30 juillet 2021 modifiant le décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques)