{ "article": { "LEGIARTI000046051359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies VD", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046051359", "URL": "article/LEGI/ARTI/00/00/46/05/13/LEGIARTI000046051359.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162220", "@fin": "1997-04-11", "#text": "Section V ter : Crédit d'impôt pour accroissement de la durée d'utilisation des équipements et pour réduction de la durée hebdomadaire de travail.", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000046055242", "@fin": "2999-01-01", "#text": "Section V ter : Crédit d'impôt en faveur de la recherche collaborative", "@debut": "2022-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051359", "@fin": "2999-01-01", "@num": "49 septies VD", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit d'impôt en faveur de la recherche collaborative est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.

" } }, "LEGIARTI000046050950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046050950", "URL": "article/LEGI/ARTI/00/00/46/05/09/LEGIARTI000046050950.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000046055242", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V ter : Crédit d'impôt en faveur de la ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055237", "@num": "49 septies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051367", "@num": "49 septies VA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051355", "@num": "49 septies VB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051357", "@num": "49 septies VC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051359", "@num": "49 septies VD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VD (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051363", "@num": "49 septies VF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VF (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044922472", "@num": "199 ter B bis", "#text": "Code général des impôts, CGI. - art. 199 ter B bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044922481", "@num": "220 B bis", "#text": "Code général des impôts, CGI. - art. 220 B bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304056", "@num": "238 bis L", "#text": "Code général des impôts, CGI. - art. 238 bis L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309151", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304110", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304116", "@num": "239 quater D", "#text": "Code général des impôts, CGI. - art. 239 quater D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "LEGIARTI000044922549", "@num": "244 quater B bis", "#text": "Code général des impôts, CGI. - art. 244 quater B bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article R. 45 B-1 du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046048711", "@nor": "ECOE2212775D", "@num": "2022-1006", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1006 du 15 juillet 2022 pris pour l'application de l'article 244 quater B bis du code général des impôts relatif au crédit d'impôt en faveur de la recherche collaborative", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046048711", "@c_titre_court": "Décret n°2022-1006 du 15 juillet 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1006 du 15 juillet 2022 pris pour l'application de l'article 244 quater B bis du code général des impôts relatif au crédit d'impôt en faveur de la recherche collaborative", "@debut": "2022-07-17", "@id_txt": "LEGITEXT000046050931", "@c_titre_court": "Décret n°2022-1006 du 15 juillet 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-07-16", "@date_signature": "2022-07-15", "@num_parution_jo": "0163" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046050950", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046048730", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 49 septies M, Sct. Section V ter : Crédit d'impôt en faveur de la recherche collaborative, Art. 49 septies V\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 49 septies VA, Art. 49 septies VB, Art. 49 septies VC, Art. 49 septies VD, Art. 49 septies VE, Art. 49 septies VF\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046050950", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000046051359", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046051359", "liens_entrants": true }

Article 49 septies VD AUTONOME VIGUEUR, en vigueur depuis le 17/07/2022 (Code général des impôts, annexe III)