{ "article": { "LEGIARTI000044873140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1694 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873140", "URL": "article/LEGI/ARTI/00/00/44/87/31/LEGIARTI000044873140.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006294388", "@num": "204 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 204 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294471", "@num": "242 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296206", "@num": "383 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304650", "@num": "302 septies", "#text": "Code général des impôts, CGI. - art. 302 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147288", "@fin": "2999-01-01", "#text": "III bis : Régime simplifié", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312780", "@fin": "1969-12-27", "@num": "1694 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312781", "@fin": "2022-01-01", "@num": "1694 bis", "@etat": "MODIFIE", "@debut": "1969-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044873140", "@fin": "2999-01-01", "@num": "1694 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les personnes soumises au régime simplifié de déclaration des taxes sur le chiffre d'affaire mentionné à l'article 302 septies A acquittent les impositions relevant de ce régime sont déterminées dans les conditions prévues à l'article L. 171-1 du code des impositions sur les biens et services.

" } }, "LEGIARTI000006294388": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-29", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294388", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294388.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0204ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 septies G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 267 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179224", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826436", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294388", "@fin": "1993-01-29", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294389", "@fin": "1994-09-02", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1993-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294390", "@fin": "1999-03-31", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294391", "@fin": "2000-03-31", "@num": "204 ter", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826426", "@fin": "2999-01-01", "@num": "204 ter", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lors du dépôt de la déclaration abrégée prévue à l'article 242 quater, les entreprises visées à l'article 267 quinquies versent une somme calculée en appliquant au chiffre d'affaires total réalisé au cours de la période d'imposition un coefficient (1) égal au rapport existant, l'année précédente, entre la taxe sur la valeur ajoutée exigible avant déduction de la taxe afférente aux investissements et le chiffre d'affaires total, puis en retranchant de la somme ainsi obtenue le montant de la taxe déductible relative aux investissements réalisés au cours de la période d'imposition ; le montant des versements afférents aux autres taxes sur le chiffre d'affaires est calculé au moyen de coefficients propres à chacune de ces taxes.
\n
\n
II Pour l'année du début de leur activité, les entreprises nouvelles peuvent calculer le montant de leurs versements en appliquant des coefficients provisoires déterminés sous leur responsabilité.
\n
\n
III En cas de modification importante des conditions d'exploitation des entreprises, celles-ci peuvent être autorisées par le service des impôts à procéder à l'ajustement des coefficients visés au I.
\n
\n
1) Voir art. 242 septies G.
\n
" } }, "LEGIARTI000006294389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006294389", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0204ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 217", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 septies G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 267 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006926014", "@num": "3", "#text": "Décret n°93-117 du 28 janvier 1993 - art. 3 () JORF 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000177890", "@nortexte": "BUDF9300004D", "@numtexte": "93-117", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-28" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179224", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826436", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294388", "@fin": "1993-01-29", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294389", "@fin": "1994-09-02", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1993-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294390", "@fin": "1999-03-31", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294391", "@fin": "2000-03-31", "@num": "204 ter", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826426", "@fin": "2999-01-01", "@num": "204 ter", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lors du dépôt de la déclaration abrégée prévue à l'article 242 quater, les entreprises visées à l'article 267 quinquies versent une somme calculée en appliquant au chiffre d'affaires total réalisé au cours de la période d'imposition un coefficient (1) égal au rapport existant, l'année précédente, entre la taxe sur la valeur ajoutée exigible avant déduction de la taxe afférente aux investissements et le chiffre d'affaires total, puis en retranchant de la somme ainsi obtenue le montant de la taxe déductible relative aux investissements réalisés au cours de la période d'imposition ; le montant des versements afférents aux autres taxes sur le chiffre d'affaires est calculé au moyen de coefficients propres à chacune de ces taxes.
\n
Une des sommes versées en 1993 en application de l'alinéa précédent peut être diminuée d'une somme égale à 10 p. 100 du montant de la taxe déductible sur les biens ne constituant pas des immobilisations et les services afférente au dernier mois de la période concernée. En cas d'option pour le dépôt d'une déclaration mensuelle, la taxe déductible à prendre en compte pour le calcul de cette diminution est celle du mois concerné.
\n
Pour 1994, le calcul du coefficient prévu au premier alinéa est effectué par le redevable sans tenir compte du supplément de taxe déductible constaté en 1993 en application du deuxième alinéa de l'article 217.
\n
Les dispositions des deux alinéas précédents ne s'appliquent pas aux redevables nouvellement admis à compter du 1er janvier 1993 à un régime simplifié d'imposition à la T.V.A. ; ces derniers calculent leur coefficient provisoire selon les règles posées à l'article 217.
\n
II Pour l'année du début de leur activité, les entreprises nouvelles peuvent calculer le montant de leurs versements en appliquant des coefficients provisoires déterminés sous leur responsabilité.
\n
\n
III En cas de modification importante des conditions d'exploitation des entreprises, celles-ci peuvent être autorisées par le service des impôts à procéder à l'ajustement des coefficients visés au I.
\n
\n1) Voir art. 242 septies G.
\n
" } }, "LEGIARTI000006294390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006294390", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294390.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0204ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242 quater, 267 quinquies, 217, 271 A, 242 sexies, 242 septies A, 242 septies B, 242 septies G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329376", "@num": "1", "#text": "Décret n°94-84 du 21 janvier 1994 - art. 1 () JORF 28 janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000729581", "@nortexte": "BUDF9300033D", "@numtexte": "94-84", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-21" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-02-04 3E-1-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179224", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826436", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294388", "@fin": "1993-01-29", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294389", "@fin": "1994-09-02", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1993-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294390", "@fin": "1999-03-31", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294391", "@fin": "2000-03-31", "@num": "204 ter", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826426", "@fin": "2999-01-01", "@num": "204 ter", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lors du dépôt de la déclaration abrégée prévue à l'article 242 quater, les entreprises visées à l'article 267 quinquies versent une somme calculée en appliquant au chiffre d'affaires total réalisé au cours de la période d'imposition un coefficient (1) égal au rapport existant, l'année précédente, entre la taxe sur la valeur ajoutée exigible avant déduction de la taxe afférente aux investissements et le chiffre d'affaires total, puis en retranchant de la somme ainsi obtenue le montant de la taxe déductible relative aux investissements réalisés au cours de la période d'imposition ; le montant des versements afférents aux autres taxes sur le chiffre d'affaires est calculé au moyen de coefficients propres à chacune de ces taxes.
\n
Une des sommes versées en 1993 en application de l'alinéa précédent peut être diminuée d'une somme égale à 10 p. 100 du montant de la taxe déductible sur les biens ne constituant pas des immobilisations et les services afférente au dernier mois de la période concernée. En cas d'option pour le dépôt d'une déclaration mensuelle, la taxe déductible à prendre en compte pour le calcul de cette diminution est celle du mois concerné.
\n
Pour 1994, le calcul du coefficient prévu au premier alinéa est effectué par le redevable sans tenir compte du supplément de taxe déductible constaté en 1993 en application du deuxième alinéa de l'article 217.
\n
Les dispositions des deux alinéas précédents ne s'appliquent pas aux redevables nouvellement admis à compter du 1er janvier 1993 à un régime simplifié d'imposition à la T.V.A. ; ces derniers calculent leur coefficient provisoire selon les règles posées à l'article 217.
\n
((I bis. Pour le calcul du coefficient déterminé dans la déclaration annuelle de régularisation prévue à l'article 242 sexies en ce qui concerne l'année civile 1993 ou aux articles 242 septies A et 242 septies B en ce qui concerne les exercices comprenant les droits à déduction du mois de juillet 1993, il est fait abstraction du complément de taxe déductible visé au deuxième alinéa du 7 de l'article 271 A du code général des impôts)) (2).
\n
II. Pour l'année du début de leur activité, les entreprises nouvelles peuvent calculer le montant de leurs versements en appliquant des coefficients provisoires déterminés sous leur responsabilité.
\n
\n
III. En cas de modification importante des conditions d'exploitation des entreprises, celles-ci peuvent être autorisées par le service des impôts à procéder à l'ajustement des coefficients visés au I.
\n
\n
(1) Voir art. 242 septies G.
\n
(2) Modification du décret.
" } }, "LEGIARTI000006294391": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294391", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294391.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0204ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242 quater, 217, 271 A, 242 sexies, 242 septies A, 242 septies B, 242 septies G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 2 Finances rectificative pour 1993 JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006330890", "@num": "4", "#text": "Décret n°98-1022 du 10 novembre 1998 - art. 4 () JORF 13 novembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209016", "@nortexte": "ECOF9800024D", "@numtexte": "98-1022", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-10" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006331034", "@num": "17", "#text": "Décret n°99-545 du 30 juin 1999 - art. 17 () JORF 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000394551", "@nortexte": "ECOF9900015D", "@numtexte": "99-545", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-30" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-02-04 3E-1-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179224", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826436", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294388", "@fin": "1993-01-29", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294389", "@fin": "1994-09-02", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1993-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294390", "@fin": "1999-03-31", "@num": "204 ter", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294391", "@fin": "2000-03-31", "@num": "204 ter", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826426", "@fin": "2999-01-01", "@num": "204 ter", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lors du dépôt de la déclaration abrégée prévue à l'article 242 quater, les entreprises soumises au régime simplifié d'imposition versent une somme calculée en appliquant au chiffre d'affaires total réalisé au cours de la période d'imposition un coefficient (1) égal au rapport existant, l'année précédente, entre la taxe sur la valeur ajoutée exigible avant déduction de la taxe afférente aux investissements et le chiffre d'affaires total, puis en retranchant de la somme ainsi obtenue le montant de la taxe déductible relative aux investissements réalisés au cours de la période d'imposition ; le montant des versements afférents aux autres taxes sur le chiffre d'affaires est calculé au moyen de coefficients propres à chacune de ces taxes.
\n
Une des sommes versées en 1993 en application de l'alinéa précédent peut être diminuée d'une somme égale à 10 p. 100 du montant de la taxe déductible sur les biens ne constituant pas des immobilisations et les services afférente au dernier mois de la période concernée. En cas d'option pour le dépôt d'une déclaration mensuelle, la taxe déductible à prendre en compte pour le calcul de cette diminution est celle du mois concerné.
\n
Pour 1994, le calcul du coefficient prévu au premier alinéa est effectué par le redevable sans tenir compte du supplément de taxe déductible constaté en 1993 en application du deuxième alinéa de l'article 217.
\n
(Alinéa devenu sans objet)
\n
I bis. Pour le calcul du coefficient déterminé dans la déclaration annuelle de régularisation prévue à l'article 242 sexies en ce qui concerne l'année civile 1993 ou aux articles 242 septies A et 242 septies B en ce qui concerne les exercices comprenant les droits à déduction du mois de juillet 1993, il est fait abstraction du complément de taxe déductible visé au deuxième alinéa du 7 de l'article 271 A du code général des impôts.
\n
\n
II. Pour l'année du début de leur activité, les entreprises nouvelles peuvent calculer le montant de leurs versements en appliquant des coefficients provisoires déterminés sous leur responsabilité.
\n
\n
III. En cas de modification importante des conditions d'exploitation des entreprises, celles-ci peuvent être autorisées par le service des impôts à procéder à l'ajustement des coefficients visés au I.
\n
\n
(1) Voir art. 242 septies G.
\n
" } }, "LEGIARTI000006294471": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294471", "URL": "article/LEGI/ARTI/00/00/06/29/44/LEGIARTI000006294471.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0242IAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 204 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 267 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 287 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191263", "@fin": "1994-09-02", "#text": "Entreprises dont l'exercice comptable coïncide avec l'année civile.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179226", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826466", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162005", "@fin": "2999-01-01", "#text": "Section III ter : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294471", "@fin": "1991-06-24", "@num": "242 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294472", "@fin": "2000-03-31", "@num": "242 quater", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises placées sous le régime simplifié prévu à l'article 267 quinquies, sont dispensées de souscrire les déclarations prévues à l'article 287-1 du code général des impôts. Elles doivent toutefois remettre, dans les délais et conditions fixés par cet article, une déclaration abrégée, conforme au modèle prescrit par l'administration, indiquant le montant des opérations qu'elles ont réalisées et déterminant le versement à effectuer en application de l'article 204 ter.
\n
" } }, "LEGIARTI000006294472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006294472", "URL": "article/LEGI/ARTI/00/00/06/29/44/LEGIARTI000006294472.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0242IAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242 sexies, 287 3, 204 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006326235", "@num": "4", "#text": "Décret n°91-181 du 19 février 1991 - art. 4 () JORF 20 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000882361", "@nortexte": "BUDF9100002D", "@numtexte": "91-181", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-19" }, { "@id": "LEGIARTI000006326240", "@num": "8", "#text": "Décret n°91-181 du 19 février 1991 - art. 8 (V) JORF 20 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000882361", "@nortexte": "BUDF9100002D", "@numtexte": "91-181", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-19" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006331034", "@num": "17", "#text": "Décret n°99-545 du 30 juin 1999 - art. 17 () JORF 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000394551", "@nortexte": "ECOF9900015D", "@numtexte": "99-545", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-30" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191264", "@fin": "2999-01-01", "#text": "1° : Entreprises dont l'exercice comptable coïncide avec l'année civile", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179226", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826466", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162005", "@fin": "2999-01-01", "#text": "Section III ter : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294471", "@fin": "1991-06-24", "@num": "242 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294472", "@fin": "2000-03-31", "@num": "242 quater", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les déclarations abrégées visées au 3 de l'article 287 du code général des impôts indiquent le montant des opérations réalisées et déterminent le versement à effectuer en application de l'article 204 ter. Elles sont déposées selon la périodicité suivante :
\n
PERIODE : Janvier, février, mars
\n
DATE DE DEPOT : Avril
\n
PERIODE : Avril, mai, juin
\n
DATE DE DEPOT : Juillet
\n
PERIODE : Juillet, août, septembre
\n
DATE DE DEPOT : Octobre
\n
PERIODE : Octobre, novembre
\n
DATE DE DEPOT : Décembre
\n
La taxe due au titre du mois de décembre est portée sur la déclaration annuelle prévue à l'article 242 sexies.
\n
II. L'option pour la déclaration mensuelle de la taxe prévue au 3 de l'article 287 du code général des impôts est notifiée par lettre recommandée avec accusé de réception au service local des impôts un mois avant la fin d'une période d'imposition donnant lieu à régularisation. Elle prend effet le mois suivant cette période. Elle est valable pendant deux périodes d'imposition et tacitement reconductible à défaut de dénonciation trente jours au moins avant le terme de l'option.
\n
Pour l'application des dispositions de l'alinéa précédent la première option peut être formulée au plus tard au moment du dépôt de la déclaration des affaires de janvier 1991. Elle est valable pour la période d'imposition en cours et la suivante.
" } }, "LEGIARTI000006296206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "383 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296206", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0383AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146744", "@fin": "2999-01-01", "#text": "I : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133713", "@fin": "2999-01-01", "#text": "Section I bis : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114403", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1970-11-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296206", "@fin": "1991-06-24", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296207", "@fin": "1999-07-01", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296208", "@fin": "2999-01-01", "@num": "383 ter", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements mensuels ou trimestriels effectués en application de l'article 242 quater sont imputés sur l'impôt dû.
\n
En cas d'insuffisance de versements, le complément d'impôt dû doit être acquitté au moment du dépôt de la déclaration prévue à l'article 242 sexies.
\n
En cas d'excédent de versements, celui-ci est imputé sur les sommes ultérieurement exigibles.
" } }, "LEGIARTI000006296207": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "383 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-07-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006296207", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296207.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0383AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 287", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317978", "@num": "26", "#text": "Loi - art. 26 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006326235", "@num": "4", "#text": "Décret n°91-181 du 19 février 1991 - art. 4 () JORF 19 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000882361", "@nortexte": "BUDF9100002D", "@numtexte": "91-181", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-19" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146744", "@fin": "2999-01-01", "#text": "I : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133713", "@fin": "2999-01-01", "#text": "Section I bis : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114403", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1970-11-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296206", "@fin": "1991-06-24", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296207", "@fin": "1999-07-01", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296208", "@fin": "2999-01-01", "@num": "383 ter", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements effectués en application du 3 de l'article 287 du code général des impôts sont imputés sur l'impôt dû.
\n
En cas d'insuffisance de versements, le complément d'impôt dû doit être acquitté au moment du dépôt de la déclaration prévue à l'article 242 sexies.
\n
En cas d'excédent de versements, celui-ci est imputé sur les sommes ultérieurement exigibles.
" } }, "LEGIARTI000006296208": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "383 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296208", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296208.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0383AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331033", "@num": "16", "#text": "Décret n°99-545 du 30 juin 1999 - art. 16 () JORF 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000394551", "@nortexte": "ECOF9900015D", "@numtexte": "99-545", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-30" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146744", "@fin": "2999-01-01", "#text": "I : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133713", "@fin": "2999-01-01", "#text": "Section I bis : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114403", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1970-11-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296206", "@fin": "1991-06-24", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296207", "@fin": "1999-07-01", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296208", "@fin": "2999-01-01", "@num": "383 ter", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements d'acomptes effectués en application du 3 de l'article 287 du code général des impôts sont imputés sur l'impôt dû.
\n
En cas d'insuffisance des versements d'acomptes le complément d'impôt dû doit être acquitté au moment du dépôt de la déclaration annuelle.
\n
En cas d'excédent des versements d'acomptes, celui-ci est imputé sur les acomptes ultérieurement exigibles. Le redevable peut toutefois en demander la restitution.
" } }, "LEGIARTI000006304650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304650", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304650.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 111 quinquies A CGIAN3 111 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 6 IV Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147045", "@fin": "1999-03-31", "#text": "Chapitre premier : Régime du forfait (bénéfices industriels et commerciaux , taxes sur le chiffre d'affaires).", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133847", "@fin": "2999-01-01", "#text": "Titre II bis : Dispositions communes aux impôts directs et aux taxes sur le chiffre d'affaires", "@debut": "1979-07-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304650", "@fin": "1999-03-31", "@num": "302 septies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application des dispositions du présent chapitre sont fixées, en tant que de besoin, par décrets dans tous les cas où il n'est pas disposé autrement (1). Sauf dispositions expresses, les formalités imposées aux redevables sont fixées par arrêtés du ministre de l'économie et des finances.
\n
\n
(1) Annexe III, art. 111 quinquies à 111 terdecies.
\n
" } }, "LEGIARTI000044595100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044595100", "URL": "article/LEGI/ARTI/00/00/44/59/51/LEGIARTI000044595100.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050084263", "@num": "1599 vicies", "#text": "Code général des impôts, CGI. - art. 1599 vicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125468", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050083911", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050083911", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042843491", "#text": "Code général des impôts, CGI. - 2° : Tarifs et règles particulières (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163047", "#text": "Code général des impôts, CGI. - 10° : Régime suspensif (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162609", "#text": "Code général des impôts, CGI. - 11° : Formalités et régime fiscal applicables à... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162946", "#text": "Code général des impôts, CGI. - 12° : Remboursement des accises (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162947", "#text": "Code général des impôts, CGI. - 13° : Non recouvrement des accises (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022862203", "#text": "Code général des impôts, CGI. - 15° bis : Formalités et régime fiscal applicabl... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162948", "#text": "Code général des impôts, CGI. - 16° : Désignation d'un représentant fiscal (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163011", "#text": "Code général des impôts, CGI. - 1° : Champ d'application (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042843483", "#text": "Code général des impôts, CGI. - 1° : Règles communes de fonctionnement (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162944", "#text": "Code général des impôts, CGI. - 2° : Définition : territoire communautaire, imp... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163072", "#text": "Code général des impôts, CGI. - 3° : Exigibilité (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162606", "#text": "Code général des impôts, CGI. - 4° : Exonérations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044818611", "#text": "Code général des impôts, CGI. - 5 : Compétence des agents des douanes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163046", "#text": "Code général des impôts, CGI. - 5° : Entrepositaire agréé (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162607", "#text": "Code général des impôts, CGI. - 6° : Destinataire enregistré (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162945", "#text": "Code général des impôts, CGI. - 7° : Expéditeur enregistré (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162608", "#text": "Code général des impôts, CGI. - 8° : Dispositions applicables aux personnes mor... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163012", "#text": "Code général des impôts, CGI. - 9° : Régime fiscal des pertes constatées sur le... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147056", "#text": "Code général des impôts, CGI. - Chapitre 0I : Alcools, boissons alcooliques et ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041466126", "#text": "Code général des impôts, CGI. - Chapitre XV : Taxes dues par les concessionnair... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044818595", "#text": "Code général des impôts, CGI. - G : Taxes sur les produits de l'industrie et de... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041408494", "#text": "Code général des impôts, CGI. - I : Dispositions communes (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179745", "#text": "Code général des impôts, CGI. - II : Taxe sur les véhicules des sociétés (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044818668", "#text": "Code général des impôts, CGI. - II bis A : Commission nationale des taxes aéron... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044873160", "#text": "Code général des impôts, CGI. - II ter : Dispositions communes aux commissions ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041469252", "#text": "Code général des impôts, CGI. - III : Taxes à l'immatriculation (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162648", "#text": "Code général des impôts, CGI. - Section III : Taxes sur les véhicules à moteur (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910570", "@num": "1007", "#text": "Code général des impôts, CGI. - art. 1007 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910559", "@num": "1007 bis", "#text": "Code général des impôts, CGI. - art. 1007 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041833779", "@num": "1008", "#text": "Code général des impôts, CGI. - art. 1008 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910562", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041556617", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851811", "@num": "1010 nonies", "#text": "Code général des impôts, CGI. - art. 1010 nonies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851825", "@num": "1010 octies", "#text": "Code général des impôts, CGI. - art. 1010 octies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851847", "@num": "1010 quater", "#text": "Code général des impôts, CGI. - art. 1010 quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042857905", "@num": "1010 sexies", "#text": "Code général des impôts, CGI. - art. 1010 sexies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041557676", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469240", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469237", "@num": "1012", "#text": "Code général des impôts, CGI. - art. 1012 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425438", "@num": "1012 bis", "#text": "Code général des impôts, CGI. - art. 1012 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043011059", "@num": "1012 quater", "#text": "Code général des impôts, CGI. - art. 1012 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469278", "@num": "1599 quindecies", "#text": "Code général des impôts, CGI. - art. 1599 quindecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084263", "@num": "1599 vicies", "#text": "Code général des impôts, CGI. - art. 1599 vicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125468", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041528930", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877122", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873236", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873210", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873223", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817816", "@num": "1628 ter", "#text": "Code général des impôts, CGI. - art. 1628 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469267", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701965", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524066", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877236", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911177", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873162", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818672", "@num": "1651 L bis", "#text": "Code général des impôts, CGI. - art. 1651 L bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873756", "@num": "170 bis", "#text": "Code général des impôts, CGI. - art. 170 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469254", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873082", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472176", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872971", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873076", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818660", "@num": "1825 G", "#text": "Code général des impôts, CGI. - art. 1825 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818664", "@num": "1825 H", "#text": "Code général des impôts, CGI. - art. 1825 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818607", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873710", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873645", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873604", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873531", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044876546", "@num": "244 quater Y", "#text": "Code général des impôts, CGI. - art. 244 quater Y (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 244 quater Y (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000044873518", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873509", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873485", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873462", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472789", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365562", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829240", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365528", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664265", "@num": "302 J", "#text": "Code général des impôts, CGI. - art. 302 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472220", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623641", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623631", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365498", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041412921", "@num": "302 M quater", "#text": "Code général des impôts, CGI. - art. 302 M quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472213", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365489", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472210", "@num": "302 Q", "#text": "Code général des impôts, CGI. - art. 302 Q (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365484", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472195", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041409764", "@num": "302 bis K bis", "#text": "Code général des impôts, CGI. - art. 302 bis K bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912150", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805196", "@num": "302 bis ZB bis", "#text": "Code général des impôts, CGI. - art. 302 bis ZB bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873439", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873358", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873371", "@num": "302 septies AA", "#text": "Code général des impôts, CGI. - art. 302 septies AA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309757", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309765", "@num": "315", "#text": "Code général des impôts, CGI. - art. 315 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305003", "@num": "316", "#text": "Code général des impôts, CGI. - art. 316 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305007", "@num": "318", "#text": "Code général des impôts, CGI. - art. 318 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305009", "@num": "322", "#text": "Code général des impôts, CGI. - art. 322 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283703", "@num": "324", "#text": "Code général des impôts, CGI. - art. 324 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304736", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309777", "@num": "330", "#text": "Code général des impôts, CGI. - art. 330 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305010", "@num": "331", "#text": "Code général des impôts, CGI. - art. 331 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305011", "@num": "332", "#text": "Code général des impôts, CGI. - art. 332 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305012", "@num": "335", "#text": "Code général des impôts, CGI. - art. 335 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305015", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305016", "@num": "339", "#text": "Code général des impôts, CGI. - art. 339 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817076", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873837", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873817", "@num": "39 AE", "#text": "Code général des impôts, CGI. - art. 39 AE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873806", "@num": "39 decies G", "#text": "Code général des impôts, CGI. - art. 39 decies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304747", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662359", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304757", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304768", "@num": "412", "#text": "Code général des impôts, CGI. - art. 412 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309896", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662369", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304799", "@num": "442", "#text": "Code général des impôts, CGI. - art. 442 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283789", "@num": "442 septies", "#text": "Code général des impôts, CGI. - art. 442 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309910", "@num": "444", "#text": "Code général des impôts, CGI. - art. 444 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305058", "@num": "448", "#text": "Code général des impôts, CGI. - art. 448 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305060", "@num": "456", "#text": "Code général des impôts, CGI. - art. 456 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873299", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309944", "@num": "494", "#text": "Code général des impôts, CGI. - art. 494 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305089", "@num": "500", "#text": "Code général des impôts, CGI. - art. 500 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873294", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309958", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662356", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043667364", "@num": "520 bis", "#text": "Code général des impôts, CGI. - art. 520 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873799", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664294", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873274", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873268", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472810", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662353", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050083548", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304958", "@num": "575 D", "#text": "Code général des impôts, CGI. - art. 575 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469648", "@num": "575 E", "#text": "Code général des impôts, CGI. - art. 575 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915207", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472799", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310145", "@num": "625", "#text": "Code général des impôts, CGI. - art. 625 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "Code général des impôts, CGI. - art. 627 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305159", "@num": "628", "#text": "Code général des impôts, CGI. - art. 628 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873759", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911321", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872987", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595078", "@fin": "2999-01-01", "#text": "Chapitre II : Modification des autres codes", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595100", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590240", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 D, Art. 302 G, Art. 448
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 bis K, Art. 302 bis K bis, Sct. Chapitre XV : Taxes dues par les concessionnaires d'autoroutes, Art. 302 bis ZB, Art. 302 bis ZB bis, Sct. Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés, Sct. 1° : Champ d'application, Art. 302 B, Sct. 2° : Définition : territoire communautaire, importation et exportation, Art. 302 C, Sct. 3° : Exigibilité, Art. 302 D, Sct. 4° : Exonérations, Art. 302 D bis , Art. 302 E, Art. 302 F bis, Art. 302 F ter, Sct. 5° : Entrepositaire agréé, Art. 302 G, Sct. 6° : Destinataire enregistré, Art. 302 H ter, Sct. 7° : Expéditeur enregistré, Art. 302 H quater, Sct. 8° : Dispositions applicables aux personnes morales de droit public, Art. 302 J, Sct. 9° : Régime fiscal des pertes constatées sur les produits circulant en suspension de droits, Art. 302 K, Sct. 10° : Régime suspensif, Art. 302 L, Sct. 11° : Formalités et régime fiscal applicables à la circulation des produits, Art. 302 M, Art. 302 M bis, Art. 302 M ter, Art. 302 M quater, Art. 302 P, Sct. 12° : Remboursement des accises, Art. 302 Q, Sct. 13° : Non recouvrement des accises, Art. 302 R, Sct. 15° bis : Formalités et régime fiscal applicables à la circulation des produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne, Art. 302 U bis, Sct. 16° : Désignation d'un représentant fiscal, Art. 302 V bis, Art. 312, Art. 315, Art. 316, Art. 317, Art. 318, Art. 321, Art. 322, Art. 324, Art. 329, Art. 330, Art. 331, Art. 332, Art. 335, Art. 338, Art. 339, Art. 343, Art. 401, Art. 402 bis, Art. 403, Art. 406, Art. 406 quinquies, Art. 412, Art. 435, Art. 438, Art. 440 bis, Art. 441, Art. 442, Art. 442 septies, Art. 444, Art. 455, Art. 456, Art. 494, Art. 500, Art. 508, Art. 513, Art. 520 A, Art. 520 bis, Art. 564 decies, Art. 564 undecies, Art. 575 A, Art. 575 C, Art. 575 D, Art. 575 E, Art. 625, Art. 627, Art. 628, Sct. Section III : Taxes sur les véhicules à moteur, Sct. I : Dispositions communes, Art. 1007, Art. 1007 bis, Art. 1008, Sct. II : Taxe sur les véhicules des sociétés, Art. 1010, Art. 1010-0 A, Art. 1010 B, Sct. 1° : Règles communes de fonctionnement, Art. 1010 bis, Art. 1010 ter, Art. 1010 quater, Art. 1010 sexies, Sct. 2° : Tarifs et règles particulières, Art. 1010 septies, Art. 1010 octies, Art. 1010 nonies, Sct. III : Taxes à l'immatriculation, Art. 1011, Art. 1012, Art. 1012 bis, Art. 1012 ter, Art. 1012 ter A, Art. 1012 quater, Art. 1599 quindecies, Art. 1609 tervicies, Art. 1609 quatervicies, Art. 1609 quatervicies A, Art. 1628-0 bis, Art. 1628 ter, Art. 1635 bis M, Art. 1698 A, Art. 1698 C, Art. 1723 ter-0 B, Art. 1599 vicies
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. II bis A : Commission nationale des taxes aéronautiques, Art. 1651 L bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 575 I
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. 5 : Compétence des agents des douanes, Art. 1825 G, Art. 1825 H
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 39, Art. 39 AC, Art. 39 AE, Art. 39 decies G, Art. 54 bis, Art. 93, Art. 170 bis, Art. 99, Art. 207 , Art. 256 bis, Art. 262 ter, Art. 295, Art. 297, Art. 298 bis, Art. 298 quaterdecies, Art. 298 octodecies, Art. 302 septies A, Art. 302 septies AA, Art. 302 septies A bis, Art. 1740 B, Art. 302 septies A ter B, Art. 307, Art. 311 bis, Art. 458, Art. 502, Art. 565, Art. 575, Art. 575 M, Art. 1613 bis, Art. 1613 ter, Art. 1613 quater, Art. 1647, Art. 1649 quater B quater, Sct. II ter : Dispositions communes aux commissions mentionnées aux articles 1651,1651 H et 1651 L bis, Art. 1651 M, Art. 1694 bis, Art. 1698 D, Art. 1798 bis, Art. 1808, Art. 1810, Art. 1825 C, Art. 1582, Art. 199 undecies B, Art. 213, Art. 217 undecies, Art. 244 quater W, Art. 244 quater Y, Art. 287, Art. 302 bis K, Art. 302 decies, Art. 298, Art. 568, Art. 575 E bis, Art. 302 septies-0 AA, Art. 302 D, Art. 963, Art. 450, Art. 1807
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. G : Taxes sur les produits de l'industrie et de l'artisanat, Art. 1840 X
\n

\n
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Article 1694 bis AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (Code général des impôts)