{ "article": { "LEGIARTI000044990390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044990390", "URL": "article/LEGI/ARTI/00/00/44/99/03/LEGIARTI000044990390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044794486", "@num": "35", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134234", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114819", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084657", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000240757", "@nor": "ECOX0400254L", "@num": "2004-1485", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000240757", "@c_titre_court": "Loi n°2004-1485 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005992336", "@c_titre_court": "Loi n° 2004-1485 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006322296", "@fin": "2022-01-01", "@num": "41", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044990390", "@fin": "2999-01-01", "@num": "41", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. (paragraphe modificateur).

II. - 1. Les dispositions des 1° et 3° du I sont applicables aux résultats des exercices clos à compter du 16 décembre 2003, et jusqu'au 31 décembre 2006 inclus.

2. Les dispositions des 4°, 5° et 6° du I s'appliquent à compter des impositions établies au titre de 2004.

" } }, "LEGIARTI000044794486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044794486", "URL": "article/LEGI/ARTI/00/00/44/79/44/LEGIARTI000044794486.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044990513", "@num": "57", "#text": "Loi n° 91-1323 du 30 décembre 1991 - art. 57 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000044990503", "@num": "51", "#text": "Loi n° 92-1476 du 31 décembre 1992 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000044990491", "@num": "5", "#text": "Loi n° 94-665 du 4 août 1994 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000349929", "@nortexte": "MCCX9400007L", "@numtexte": "94-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000044990404", "@num": "154", "#text": "Loi n° 2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000044990390", "@num": "41", "#text": "Loi n° 2004-1485 du 30 décembre 2004 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000044990366", "@num": "29", "#text": "Loi n° 2006-396 du 31 mars 2006 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000044990345", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000044990335", "@num": "62", "#text": "Loi n° 2007-290 du 5 mars 2007 - art. 62 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000044990301", "@num": "14", "#text": "LOI n° 2009-122 du 4 février 2009 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020215123", "@nortexte": "BCFX0829886L", "@numtexte": "2009-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-02-04" }, { "@id": "LEGIARTI000044990270", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044990174", "@num": "22", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044990058", "@num": "3", "#text": "ORDONNANCE n°2014-696 du 26 juin 2014 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029140170", "@nortexte": "FCPT1411027R", "@numtexte": "2014-696", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-06-26" }, { "@id": "LEGIARTI000044990116", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044990078", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307339", "@num": "135", "#text": "Code général des impôts, CGI. - art. 135 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989352", "@num": "1383 A", "#text": "Code général des impôts, CGI. - art. 1383 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989369", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989260", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989234", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989230", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989815", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312629", "@num": "1655 bis", "#text": "Code général des impôts, CGI. - art. 1655 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219442", "@num": "199 octovicies", "#text": "Code général des impôts, CGI. - art. 199 octovicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988676", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989629", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989574", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988537", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988798", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989489", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988430", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989409", "@num": "302 nonies", "#text": "Code général des impôts, CGI. - art. 302 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989929", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989648", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989691", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989748", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989793", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989786", "@num": "44 sexdecies", "#text": "Code général des impôts, CGI. - art. 44 sexdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989972", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989883", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - 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L3324-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044990028", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046168308", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046168291", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794398", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794404", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-01-01" } ] }, "@cid": "JORFTEXT000044637640", "@nor": "ECOX2126830L", "@num": "2021-1900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044637640", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" }, { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044794397", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" } ], "@date_publi": "2021-12-31", "@date_signature": "2021-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044794486", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044637686", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à XVIII.-A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 131 quater, Art. 135, Art. 199 octovicies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 44 sexies A, Art. 44 octies A, Art. 44 duodecies, Art. 44 terdecies, Art. 44 quaterdecies, Art. 44 quindecies, Art. 44 sexdecies, Art. 44 septdecies, Art. 125-0 A, Art. 157, Art. 220 quinquies, Art. 220 terdecies, Art. 244 quater B, Art. 244 quater C, Art. 244 quater E, Art. 244 quater M, Art. 244 quater O, Art. 244 quater Q, Art. 244 quater W, Art. 302 nonies, Art. 990 I, Art. 1383 A, Art. 1383 I, Art. 1388 quinquies, Art. 1391 B ter, Art. 1417, Art. 1464 B, Art. 1466 A \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1383 C bis, Art. 1655 bis\n
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
\nArt. L136-7 \n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L3324-1\n
\n

-Loi n° 91-1323 du 30 décembre 1991
\nArt. 57\n
\n

-Loi n° 92-1476 du 31 décembre 1992
\nArt. 51\n
\n

-Loi n° 94-665 du 4 août 1994
\nArt. 5\n
\n

-Loi n° 96-987 du 14 novembre 1996
\nArt. 12\n
\n

-Loi n° 2004-809 du 13 août 2004
\nArt. 154\n
\n

-Loi n° 2004-1485 du 30 décembre 2004
\nArt. 41\n
\n

-Loi n° 2006-396 du 31 mars 2006
\nArt. 29\n
\n

-LOI n° 2006-1771 du 30 décembre 2006
\nArt. 130\n
\n

-Loi n° 2007-290 du 5 mars 2007
\nArt. 62\n
\n

-LOI n° 2008-1443 du 30 décembre 2008
\nArt. 34\n
\n

-LOI n° 2009-122 du 4 février 2009
\nArt. 14\n
\n

-LOI n° 2009-1673 du 30 décembre 2009
\nArt. 77\n
\n

-LOI n° 2009-1674 du 30 décembre 2009
\nArt. 22\n
\n

-LOI n° 2020-1721 du 29 décembre 2020
\nArt. 20, Art. 27\n
\n

-Ordonnance n° 2014-696 du 26 juin 2014
\nArt. 3 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 44 septies, Art. 44 octies \n
\n

\n
\n

XIX.-Les délibérations prises en application de l'article 1464 C du code général des impôts en faveur des entreprises qui bénéficient de l'exonération prévue à l'article 44 septies du même code, dans sa rédaction antérieure à la présente loi, cessent de produire leurs effets. Toutefois, les entreprises bénéficiant, sur le fondement de ces délibérations, à la date d'entrée en vigueur de la présente loi, des exonérations de taxe foncière sur les propriétés bâties et de cotisation foncière des entreprises mentionnées aux articles 1383 A et 1464 B du code général des impôts continuent à bénéficier, jusqu'à leur terme, des effets de ces mêmes exonérations.
\n
XX.-A.-Le 2° du I s'applique aux exercices ouverts à compter du 1er janvier 2022.
\n
B.-Toutefois, l'exonération d'impôt sur les sociétés prévue à l'article 44 septies du code général des impôts, dans sa rédaction antérieure à la présente loi, reste applicable, pour sa durée restant à courir, aux entreprises déjà éligibles à cette exonération.
\n
XXI.-A.-Le 15° du I s'applique au report en arrière des déficits qui sont constatés à compter du premier exercice suivant celui au cours duquel les exonérations prévues respectivement aux articles 44 septies et 44 octies du code général des impôts, dans leur rédaction antérieure à la présente loi, cessent de s'appliquer.
\n
B.-Les 16° à 19° et 21° à 23° du I et le XVII s'appliquent à compter du premier exercice suivant celui au cours duquel l'exonération prévue à l'article 44 septies du code général des impôts, dans sa rédaction antérieure à la présente loi, cesse de s'appliquer.
\n
XXII.-Le 10° du I s'applique aux transformations de bons ou contrats de capitalisation et de placements de même nature réalisées à compter du 1er janvier 2022.

\n
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Article 41 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (LOI n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1))