{ "article": { "LEGIARTI000047658134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-06-10" } }, "META_COMMUN": { "ID": "LEGIARTI000047658134", "URL": "article/LEGI/ARTI/00/00/47/65/81/LEGIARTI000047658134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 3 du décret n° 2023-449 du 7 juin 2023, ces dispositions s'appliquent aux comptes afférents aux exercices ouverts à compter du 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000359191", "#text": "Décret n°92-836 du 27 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000047657913", "@num": "2", "#text": "Décret n°2023-449 du 7 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047657594", "@nortexte": "ECOT2301534D", "@numtexte": "2023-449", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-07" }, { "@id": "LEGIARTI000006295127", "@num": "16 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 16 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302347", "@num": "39 quinquies GA", "#text": "Code général des impôts, CGI. - art. 39 quinquies GA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "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": "LEGIARTI000006293680", "@fin": "2023-06-10", "@num": "16 F", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658134", "@fin": "2999-01-01", "@num": "16 F", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article 16 C s'appliquent aux provisions constituées par les entreprises d'assurances et de réassurances en vertu de l'article 39 quinquies GA du code général des impôts.

" } }, "LEGIARTI000006295127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295127", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies G AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 54", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "LEGIARTI000047658116", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162054", "@fin": "1988-01-23", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146709", "@fin": "1988-01-23", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133682", "@fin": "1988-01-23", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@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": "LEGIARTI000006295127", "@fin": "1983-12-30", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295128", "@fin": "1998-04-22", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295129", "@fin": "2023-06-10", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658145", "@fin": "2999-01-01", "@num": "16 C", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui constituent des provisions en vertu de l'article 39 quinquies G du code général des impôts doivent compléter le relevé prévu à l'article 54 du même code par la production :
\n
1o pour chacune des catégories ou sous-catégories de risques faisant l'objet de la provision d'un compte d'exploitation établi dans la forme de l'état A-1 institué par l'article 17 du décret no 69-836 du 29 août 1969 et sous déduction des produits financiers nets. Les entreprises de réassurance sont tenues de fournir des renseignements analogues à ceux qui doivent figurer dans cet état;
\n
2o d'un état faisant ressortir séparément le montant des dotations de chaque exercice et comportant l'indication du montant des sommes utilisées dans les conditions prévues au troisième alinéa de l'article 39 quinquies G précité ainsi que du montant de la dotation antérieure qui a été rapportée au bénéfice imposable.
" } }, "LEGIARTI000006295128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006295128", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295128.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "LEGIARTI000006317384", "@num": "74", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 74 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000173689", "#text": "Décret 96-632 1996-07-16 JORF 18 juillet 1996 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "LEGIARTI000047658116", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "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": "LEGIARTI000006295127", "@fin": "1983-12-30", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295128", "@fin": "1998-04-22", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295129", "@fin": "2023-06-10", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658145", "@fin": "2999-01-01", "@num": "16 C", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui constituent des provisions en vertu de l'article 39 quinquies G du code général des impôts doivent compléter le tableau prévu au II de l'article 38 de l'annexe III au code précité par la production :
\n
1° pour chacune des catégories ou sous-catégories de risques faisant l'objet de la provision d'un compte d'exploitation établi dans la forme de l'état A-1 institué par l'article 17 du décret n° 69-836 du 29 août 1969 et sous déduction des produits financiers nets. Les entreprises de réassurance sont tenues de fournir des renseignements analogues à ceux qui doivent figurer dans cet état ;
\n
2° d'un état faisant ressortir séparément le montant des dotations de chaque exercice et comportant l'indication du montant des sommes utilisées dans les conditions prévues au troisième alinéa de l'article 39 quinquies G précité ainsi que du montant de la dotation antérieure qui a été rapportée au bénéfice imposable.
" } }, "LEGIARTI000006295129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-10", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006295129", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006330461", "@num": "2", "#text": "Décret n°97-447 du 5 mai 1997 - art. 2 () JORF 7 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000383040", "@nortexte": "BUDF9710024D", "@numtexte": "97-447", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "LEGIARTI000047658116", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296531", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307658", "@num": "39 quinquies G", "#text": "Code général des impôts, CGI. - art. 39 quinquies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "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": "LEGIARTI000006295127", "@fin": "1983-12-30", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295128", "@fin": "1998-04-22", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295129", "@fin": "2023-06-10", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658145", "@fin": "2999-01-01", "@num": "16 C", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui constituent des provisions en vertu de l'article 39 quinquies G du code général des impôts doivent compléter le tableau prévu au II de l'article 38 de l'annexe III au code précité par la production :
\n
1° pour chacune des catégories ou sous-catégories de risques faisant l'objet de la provision d'un compte d'exploitation établi dans les formes fixées par arrêté du ministre chargé de l'économie et sous déduction des produits financiers nets. Les entreprises de réassurance sont tenues de fournir des renseignements analogues à ceux qui doivent figurer dans cet état ;
\n
2° d'un état faisant ressortir séparément le montant des dotations de chaque exercice et comportant l'indication du montant des sommes utilisées dans les conditions prévues au troisième alinéa de l'article 39 quinquies G précité ainsi que du montant de la dotation antérieure qui a été rapportée au bénéfice imposable.
" } }, "LEGIARTI000006302347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies GA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006302347", "URL": "article/LEGI/ARTI/00/00/06/30/23/LEGIARTI000006302347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317991", "@num": "39", "#text": "Loi - art. 39 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@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": "LEGIARTI000006293679", "@num": "16 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302347", "@fin": "2999-01-01", "@num": "39 quinquies GA", "@etat": "VIGUEUR", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les entreprises d'assurances et de réassurances sont autorisées à constituer, en franchise d'impôt, une provision afférente à leurs opérations d'assurance crédit autres que celles effectuées à l'exportation pour le compte de l'Etat ou avec sa garantie.

II. - La dotation annuelle constituée au titre de la provision prévue au I est limitée à 75 % du montant du bénéfice technique net de cessions en réassurance réalisé par l'entreprise dans la branche assurance crédit.

III. - Le montant total atteint par la provision prévue au I ne peut, chaque année, excéder 134 % de la moyenne annuelle des primes ou cotisations, nettes de cessions en réassurance, encaissées lors des cinq exercices qui précèdent par l'entreprise.

IV. - Pour application du présent article, le bénéfice technique s'entend de la différence entre :

d'une part, le montant des primes acquises au cours de l'exercice diminuées des dotations aux provisions légalement constituées ;

d'autre part, le montant des charges de sinistres diminué du produit des recours, auquel s'ajoutent les frais directement imputables à la branche assurance crédit ainsi qu'une quote-part des autres charges.

Les sommes rapportées au bénéfice imposable en application du V ne sont pas prises en compte pour le calcul de la limite de 75 % prévue au II.

V. - Chaque provision est affectée, dans l'ordre d'ancienneté des dotations annuelles, à la compensation des résultats techniques déficitaires de l'exercice. Les dotations annuelles qui, dans un délai de dix ans, n'ont pas été utilisées conformément à cet objet sont rapportées au bénéfice imposable de la onzième année suivant celle de leur comptabilisation.

VI. - Les conditions de comptabilisation, de déclaration et les modalités d'application de cette provision, notamment en ce qui concerne la détermination du bénéfice technique, sont fixées par décret en Conseil d'Etat (1).

(1) Voir les articles 16 E et 16 F de l'annexe II.

" } }, "LEGIARTI000047657913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047657913", "URL": "article/LEGI/ARTI/00/00/47/65/79/LEGIARTI000047657913.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047658159", "@num": "16 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658153", "@num": "16 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658145", "@num": "16 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293678", "@num": "16 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307658", "@num": "39 quinquies G", "#text": "Code général des impôts, CGI. - art. 39 quinquies G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030434159", "@num": "L352-5", "#text": "Code des assurances - art. L352-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047657594", "@nor": "ECOT2301534D", "@num": "2023-449", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-449 du 7 juin 2023 relatif aux règles de comptabilisation de la provision pour résilience constituée par les entreprises captives de réassurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047657594", "@c_titre_court": "Décret n°2023-449 du 7 juin 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-449 du 7 juin 2023 relatif aux règles de comptabilisation de la provision pour résilience constituée par les entreprises captives de réassurance", "@debut": "2023-06-10", "@id_txt": "LEGITEXT000047657899", "@c_titre_court": "Décret n°2023-449 du 7 juin 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-06-09", "@date_signature": "2023-06-07", "@num_parution_jo": "0132" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047657913", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047657626", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 16 D\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 16 A, Art. 16 B, Art. 16 C, Art. 16 F\n
\n

\n
" } }, "LEGIARTI000047658145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-06-10" } }, "META_COMMUN": { "ID": "LEGIARTI000047658145", "URL": "article/LEGI/ARTI/00/00/47/65/81/LEGIARTI000047658145.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 3 du décret n° 2023-449 du 7 juin 2023, ces dispositions s'appliquent aux comptes afférents aux exercices ouverts à compter du 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047657913", "@num": "2", "#text": "Décret n°2023-449 du 7 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047657594", "@nortexte": "ECOT2301534D", "@numtexte": "2023-449", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-07" }, { "@id": "LEGIARTI000047658116", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658106", "@num": "R343-8", "#text": "Code des assurances - art. R343-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296531", "@num": "38", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307658", "@num": "39 quinquies G", "#text": "Code général des impôts, CGI. - art. 39 quinquies G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "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": "LEGIARTI000006295127", "@fin": "1983-12-30", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295128", "@fin": "1998-04-22", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295129", "@fin": "2023-06-10", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658145", "@fin": "2999-01-01", "@num": "16 C", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises qui constituent des provisions en vertu de l'article 39 quinquies G du code général des impôts doivent compléter le tableau prévu au II de l'article 38 de l'annexe III au code précité par la production :

1° pour chacune des catégories ou sous-catégories de risques faisant l'objet de la provision d'un compte d'exploitation établi dans les formes fixées par le règlement de l'Autorité des normes comptables relatif au cadre comptable des entreprises d'assurance et sous déduction des produits financiers nets. Les entreprises de réassurance sont tenues de fournir des renseignements analogues à ceux qui doivent figurer dans cet état ;

2° d'un état faisant ressortir séparément le montant des dotations de chaque exercice et comportant l'indication du montant des sommes utilisées dans les conditions prévues au troisième alinéa du I et du II de l'article 39 quinquies G précité ainsi que du montant de la dotation antérieure qui a été rapportée au bénéfice imposable.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295128", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047657913", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000047658145", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295129", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006302347", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295127", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000359191": { "SM": { "CONTENU": "A COMPTER DU 04-07-1992,MODIFIE: LE CGI: ART. 35,39,41,53,72,83,92,93,115,120,125,151,156,157,158,163,167,197,199,207,208,209,210,219,223,230,231,235,237,238,239,244,256,257,260,261,266,271,279,293,298,302,640,674,680,685,686,709,716,717,726,730,731,732,738,739,793,795,817,827,828,844,846,847,848,902,953,963,977,999,1020,1038,1041,1042,1045,1048,1050,1051,1067,1390,1391,1395,1459,1496,1519,1584,1585,1586,1587,1595,1599,1301,1734,1736,1740,1756,1762,AJOUT DES ART. 105-UNDECIES,150-U,150-V,200-BIS,204-B,235-TER-KA,235-TER-KB,235-TER-KC,235-TER-KD,235-TER-Z,273-SEPTIES-A,285-BIS,293-G,810-TER-III,1391-A,1414 (AL. 2: I),1519 (AL. 2),1587 (AL. 2),1601 (A: AL. 2),1607-BIS,1740-SEXIES,1762-SEXIES,1770-SEPTIES,1788-QUINQUIES,1840-N-NONIES,ARTICLE SANS OBJET: 814-B.
L'ANNEXE II AU CGI:
AJOUT DES ART. 16-E ET 16-F,116-BIS,116-TER,128 (4 ET 5),159-A,159-B,159-C,195-A,195-B,195-C,195-D.
MODIFIE LES ART. 39,50,74,114,116,118,120,121,122,123,124,125,126,127,128,132,134,163,171,195,242-OH,251,255,290,291,310,311-C,317,357,363,365,378,396.
ABROGE LES ART. 114-5,120-2,126-02,128-2,152,153,154,155,156,157,158,159,189,190,191,192,250,311,217-OCITES (AL. 2),363-Q,363-AE-II.
A L'ANNEXE III AU CGI: AJOUT DES ART. 2-SEPTIES A 2-DECIES,10-GA-QUINQUIES,10-GA-SEXIES,41-SEPTDECIES (H A S),41-TERVICIES A 41-SEXVICIES,41-DH A 41-DN,41-ZQ A 41-ZU,46-AG-BIS A 46-AG-NONIES,46-QUATER-00-CA A A-QUATER),46-QUATER-O-ZY (BIS A QUATER),46-TERDECIES-A A 46-TERDECIES-E,49-SEPTIES-I-BIS,71-A,333-H (BIS A QUINQUIES),360,
MODIFIE LES ART. 38,46-QUATER (O-X,O-XB,O-ZL,O-ZT),49-SEPTIES-OT,264,288,299,344,381 (K,KB,S),388.
SANS OBJET: ART. 71,76-3,288-I (4EMEMENT)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000528100", "#text": "DECRET92-1125", "@sens": "cible", "@cidtexte": "JORFTEXT000000528100", "@nortexte": "BUDF9220540D", "@numtexte": "92-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006294036", "@num": "114", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294041", "@num": "116", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294061", "@num": "116 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 116 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294062", "@num": "116 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 116 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294045", "@num": "118", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 118 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295267", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 191 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294340", "@num": "192", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 192 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294346", "@num": "195", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294348", "@num": "195 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294353", "@num": "195 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 310 HK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295758", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294880", "@num": "311 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295762", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295782", "@num": "317 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 363 R (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296075", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296101", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296192", "@num": "378", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 378 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295140", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296371", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293846", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297619", "@num": "10 GA quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297622", "@num": "10 GA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297475", "@num": "2 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297461", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297447", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297153", "@num": "264", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 264 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297194", "@num": "288", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297238", "@num": "299", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299453", "@num": "333 H bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299457", "@num": "333 H quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299459", "@num": "333 H quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299456", "@num": "333 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297396", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296535", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297651", "@num": "38 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299843", "@num": "381 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299663", "@num": "381 KB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299675", "@num": "381 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299705", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 388 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297952", "@num": "41 DH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298035", "@num": "41 DI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297953", "@num": "41 DJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297954", "@num": "41 DK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297955", "@num": "41 DL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297956", "@num": "41 DM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297957", "@num": "41 DN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297891", "@num": "41 quatervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297901", "@num": "41 quinvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quinvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297845", "@num": "41 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297847", "@num": "41 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297849", "@num": "41 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297851", "@num": "41 septdecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297853", "@num": "41 septdecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297854", "@num": "41 septdecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297856", "@num": "41 septdecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297858", "@num": "41 septdecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297861", "@num": "41 septdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297862", "@num": "41 septdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297864", "@num": "41 septdecies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297866", "@num": "41 septdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297906", "@num": "41 sexvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297890", "@num": "41 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 tervicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298086", "@num": "46 AG nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298085", "@num": "46 AG octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298084", "@num": "46 AG septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298083", "@num": "46 AG sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296778", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298231", "@num": "46 quater-0 XB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 XB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298322", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298173", "@num": "46 quater-00 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298175", "@num": "46 quater-00 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298178", "@num": "46 quater-00 A quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298176", "@num": "46 quater-00 A ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298388", "@num": "46 terdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 terdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298490", "@num": "49 septies I bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298655", "@num": "71", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 71 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298656", "@num": "71 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 71 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298678", "@num": "76", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311389", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305771", "@num": "1041", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1041 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311433", "@num": "1042", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1042 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305792", "@num": "1045 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1045 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305802", "@num": "1048", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311444", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 1599 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306461", "@num": "1599 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306454", "@num": "1599 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306458", "@num": "1599 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 septdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306428", "@num": "1599 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 ter C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 298 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309736", "@num": "302 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307516", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302292", "@num": "39 AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302903", "@num": "39 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307666", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302913", "@num": "39 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302368", "@num": "39 octies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307614", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307722", "@num": "41", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 41 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302450", "@num": "53 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 53 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310158", "@num": "640", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310165", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310180", "@num": "674", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 674 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310204", "@num": "680", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 680 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310218", "@num": "685", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310229", "@num": "686", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 686 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310238", "@num": "687", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 687 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310287", "@num": "716", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 716 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310300", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302493", "@num": "72 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308112", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310776", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310795", "@num": "730 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310807", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310819", "@num": "732", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310839", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310850", "@num": "739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310407", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310431", "@num": "795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310468", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305516", "@num": "814 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 814 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310541", "@num": "817", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310600", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310612", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302575", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310667", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310678", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310692", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310704", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310960", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311004", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307143", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307171", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307187", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311173", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311183", "@num": "954", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305651", "@num": "955", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 955 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311212", "@num": "963", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 963 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305674", "@num": "977", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 977 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311329", "@num": "999", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "Code général des impôts, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306458", "@num": "1599 septdecies", "#text": "Code général des impôts, CGI. - art. 1599 septdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "Code général des impôts, CGI. - art. 1599 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313564", "@num": "1681 ter A", "#text": "Code général des impôts, CGI. - art. 1681 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860893", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812061", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842249", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091976", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307614", "@num": "39 quinquies A", "#text": "Code général des impôts, CGI. - art. 39 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294061", "@num": "116 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294045", "@num": "118", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 118 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294048", "@num": "121", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 121 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294070", "@num": "124", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 124 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294084", "@num": "132", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 132 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622253", "@num": "159 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622306", "@num": "311 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 311 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622290", "@num": "396 quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299456", "@num": "333 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 333 H ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356820", "@num": "41 septdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297853", "@num": "41 septdecies L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297861", "@num": "41 septdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038953923", "@num": "41 tervicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 tervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624911", "@num": "46 AG nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296778", "@num": "46 quater-0 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298231", "@num": "46 quater-0 XB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 XB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624713", "@num": "46 quater-00 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625036", "@num": "46 quater-00 A quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625032", "@num": "46 quater-00 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041838654", "@num": "71", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°92-836 du 27 août 1992", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1992", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "FISCALITE", "IMPOT", "EXONERATION", "COLLECTIVITE TERRITORIALE DE CORSE", "ACTIVITE NOUVELLE", "CREDIT D'IMPOT RECHERCHE", "OEUVRE D'ART ORIGINALE", "PLUS-VALUE", "DROIT SOCIAL", "REPORT D'IMPOSITION", "VALEUR MOBILIERE", "IS", "REDUCTION D'ACOMPTE", "REVENU FONCIER", "EXONERATION TEMPORAIRE", "INVESTISSEMENT OUTRE-MER", "ETRANGER", "INVESTISSEMENT", "MARCHE D'OPTION NEGOCIABLE", "MARCHE A TERME", "BON D'OPTION", "OBLIGATION DECLARATIVE", "CONTRAT D'ASSURANCE", "DECES", "DROIT DE MUTATION", "LOV" ] }, "MINISTERE": "MINISTERE DES AFFAIRES EUROPEENNES", "TITREFULL": "Décret no 92-836 du 27 août 1992 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000359191", "NOR": "BUDF9200027D", "NUM": "92-836", "DATE_PUBLI": "1992-08-29", "DATE_TEXTE": "1992-08-27", "NUM_PARUTION": 200, "ORIGINE_PUBLI": "JORF n°200 du 29 août 1992", "PAGE_DEB_PUBLI": 11761, "PAGE_FIN_PUBLI": 11824 } }, "META_COMMUN": { "ID": "JORFTEXT000000359191", "URL": "texte/version/JORF/TEXT/00/00/00/35/91/JORFTEXT000000359191.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX992836" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 27 août 1992.
\n

PIERRE BEREGOVOY

Par le Premier ministre:

Le ministre du budget,
MICHEL CHARASSE" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000359191", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000047658134", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047658134", "liens_entrants": true }

Article 16 F AUTONOME VIGUEUR, en vigueur depuis le 10/06/2023 (Code général des impôts, annexe II)