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Conformément au A du IV de l’article 33 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent aux exercices ouverts à compter du 31 décembre 2023.

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Les crédits d'impôt qualifiés sont considérés comme des produits pour le calcul du résultat qualifié d'une entité constitutive. Les crédits d'impôt non qualifiés ne sont pas considérés comme des produits pour le calcul du résultat qualifié d'une entité constitutive.

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art. 223 MK (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803808", "@num": "223 VN", "#text": "Code général des impôts, CGI. - art. 223 MN (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803812", "@num": "223 VO", "#text": "Code général des impôts, CGI. - art. 223 MO (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803870", "@num": "223 VR bis", "#text": "Code général des impôts, CGI. - art. 223 MR bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803874", "@num": "223 VR quater", "#text": "Code général des impôts, CGI. - art. 223 MR quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803872", "@num": "223 VR ter", "#text": "Code général des impôts, CGI. - art. 223 MR ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803886", "@num": "223 VT", "#text": "Code général des impôts, CGI. - art. 223 MT (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803888", "@num": "223 VT bis", "#text": "Code général des impôts, CGI. - art. 223 MT bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803926", "@num": "223 VW", "#text": "Code général des impôts, CGI. - art. 223 MW (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803932", "@num": "223 VW quater", "#text": "Code général des impôts, CGI. - art. 223 MW quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803934", "@num": "223 VW quinquies", "#text": "Code général des impôts, CGI. - art. 223 MW quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803936", "@num": "223 VW sexies", "#text": "Code général des impôts, CGI. - art. 223 MW sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803930", "@num": "223 VW ter", "#text": "Code général des impôts, CGI. - art. 223 MW ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803958", "@num": "223 VZ", "#text": "Code général des impôts, CGI. - art. 223 MZ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803960", "@num": "223 VZ bis", "#text": "Code général des impôts, CGI. - art. 223 MZ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803970", "@num": "223 VZ septies", "#text": "Code général des impôts, CGI. - art. 223 MZ septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803962", "@num": "223 VZ ter", "#text": "Code général des impôts, CGI. - art. 223 MZ ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846056", "@num": "223 VJ", "#text": "Code général des impôts, CGI. - art. 223 VJ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803788", "@num": "223 VL", "#text": "Code général des impôts, CGI. - art. 223 VL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803790", "@num": "223 VL bis", "#text": "Code général des impôts, CGI. - art. 223 VL bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803792", "@num": "223 VL ter", "#text": "Code général des impôts, CGI. - art. 223 VL ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803794", "@num": "223 VM", "#text": "Code général des impôts, CGI. - art. 223 VM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803796", "@num": "223 VM bis", "#text": "Code général des impôts, CGI. - art. 223 VM bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803802", "@num": "223 VM quater", "#text": "Code général des impôts, CGI. - art. 223 VM quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803804", "@num": "223 VM quinquies", "#text": "Code général des impôts, CGI. - art. 223 VM quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803806", "@num": "223 VM sexies", "#text": "Code général des impôts, CGI. - art. 223 VM sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803800", "@num": "223 VM ter", "#text": "Code général des impôts, CGI. - art. 223 VM ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803810", "@num": "223 VN bis", "#text": "Code général des impôts, CGI. - art. 223 VN bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803814", "@num": "223 VO bis", "#text": "Code général des impôts, CGI. - art. 223 VO bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803830", "@num": "223 VO decies", "#text": "Code général des impôts, CGI. - art. 223 VO decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803834", "@num": "223 VO duodecies", "#text": "Code général des impôts, CGI. - art. 223 VO duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803828", "@num": "223 VO nonies", "#text": "Code général des impôts, CGI. - art. 223 VO nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803826", "@num": "223 VO octies", "#text": "Code général des impôts, CGI. - art. 223 VO octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803818", "@num": "223 VO quater", "#text": "Code général des impôts, CGI. - art. 223 VO quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803838", "@num": "223 VO quaterdecies", "#text": "Code général des impôts, CGI. - art. 223 VO quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803820", "@num": "223 VO quinquies", "#text": "Code général des impôts, CGI. - art. 223 VO quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803824", "@num": "223 VO septies", "#text": "Code général des impôts, CGI. - art. 223 VO septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803822", "@num": "223 VO sexies", "#text": "Code général des impôts, CGI. - art. 223 VO sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803816", "@num": "223 VO ter", "#text": "Code général des impôts, CGI. - art. 223 VO ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803836", "@num": "223 VO terdecies", "#text": "Code général des impôts, CGI. - art. 223 VO terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803832", "@num": "223 VO undecies", "#text": "Code général des impôts, CGI. - art. 223 VO undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803840", "@num": "223 VP", "#text": "Code général des impôts, CGI. - art. 223 VP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803848", "@num": "223 VP bis", "#text": "Code général des impôts, CGI. - art. 223 VP bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803852", "@num": "223 VP quater", "#text": "Code général des impôts, CGI. - art. 223 VP quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803854", "@num": "223 VP quinquies", "#text": "Code général des impôts, CGI. - art. 223 VP quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803850", "@num": "223 VP ter", "#text": "Code général des impôts, CGI. - art. 223 VP ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803858", "@num": "223 VQ", "#text": "Code général des impôts, CGI. - art. 223 VQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803860", "@num": "223 VQ bis", "#text": "Code général des impôts, CGI. - art. 223 VQ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803864", "@num": "223 VQ quater", "#text": "Code général des impôts, CGI. - art. 223 VQ quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803866", "@num": "223 VQ quinquies", "#text": "Code général des impôts, CGI. - art. 223 VQ quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803862", "@num": "223 VQ ter", "#text": "Code général des impôts, CGI. - art. 223 VQ ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803868", "@num": "223 VR", "#text": "Code général des impôts, CGI. - art. 223 VR (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803876", "@num": "223 VR quinquies", "#text": "Code général des impôts, CGI. - art. 223 VR quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803878", "@num": "223 VR sexies", "#text": "Code général des impôts, CGI. - art. 223 VR sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803880", "@num": "223 VS", "#text": "Code général des impôts, CGI. - art. 223 VS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803882", "@num": "223 VS bis", "#text": "Code général des impôts, CGI. - art. 223 VS bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803884", "@num": "223 VS ter", "#text": "Code général des impôts, CGI. - art. 223 VS ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803892", "@num": "223 VT quater", "#text": "Code général des impôts, CGI. - art. 223 VT quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803890", "@num": "223 VT ter", "#text": "Code général des impôts, CGI. - art. 223 VT ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803894", "@num": "223 VU", "#text": "Code général des impôts, CGI. - art. 223 VU (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803896", "@num": "223 VU bis", "#text": "Code général des impôts, CGI. - art. 223 VU bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803908", "@num": "223 VU octies", "#text": "Code général des impôts, CGI. - art. 223 VU octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803900", "@num": "223 VU quater", "#text": "Code général des impôts, CGI. - art. 223 VU quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803902", "@num": "223 VU quinquies", "#text": "Code général des impôts, CGI. - art. 223 VU quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803906", "@num": "223 VU septies", "#text": "Code général des impôts, CGI. - art. 223 VU septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803904", "@num": "223 VU sexies", "#text": "Code général des impôts, CGI. - art. 223 VU sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803898", "@num": "223 VU ter", "#text": "Code général des impôts, CGI. - art. 223 VU ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803910", "@num": "223 VV", "#text": "Code général des impôts, CGI. - art. 223 VV (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803912", "@num": "223 VV bis", "#text": "Code général des impôts, CGI. - art. 223 VV bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803922", "@num": "223 VV quater", "#text": "Code général des impôts, CGI. - art. 223 VV quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803924", "@num": "223 VV quinquies", "#text": "Code général des impôts, CGI. - art. 223 VV quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803914", "@num": "223 VV ter", "#text": "Code général des impôts, CGI. - art. 223 VV ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803928", "@num": "223 VW bis", "#text": "Code général des impôts, CGI. - art. 223 VW bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803940", "@num": "223 VW octies", "#text": "Code général des impôts, CGI. - art. 223 VW octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803938", "@num": "223 VW septies", "#text": "Code général des impôts, CGI. - art. 223 VW septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803942", "@num": "223 VX", "#text": "Code général des impôts, CGI. - art. 223 VX (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803944", "@num": "223 VX bis", "#text": "Code général des impôts, CGI. - art. 223 VX bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803948", "@num": "223 VX quater", "#text": "Code général des impôts, CGI. - art. 223 VX quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803946", "@num": "223 VX ter", "#text": "Code général des impôts, CGI. - art. 223 VX ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803950", "@num": "223 VY", "#text": "Code général des impôts, CGI. - art. 223 VY (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803952", "@num": "223 VY bis", "#text": "Code général des impôts, CGI. - art. 223 VY bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048807716", "@num": "223 VY quater", "#text": "Code général des impôts, CGI. - art. 223 VY quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803954", "@num": "223 VY ter", "#text": "Code général des impôts, CGI. - art. 223 VY ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803974", "@num": "223 VZ nonies", "#text": "Code général des impôts, CGI. - art. 223 VZ nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803972", "@num": "223 VZ octies", "#text": "Code général des impôts, CGI. - art. 223 VZ octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803964", "@num": "223 VZ quater", "#text": "Code général des impôts, CGI. - art. 223 VZ quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803966", "@num": "223 VZ quinquies", "#text": "Code général des impôts, CGI. - art. 223 VZ quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803968", "@num": "223 VZ sexies", "#text": "Code général des impôts, CGI. - art. 223 VZ sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803976", "@num": "223 W", "#text": "Code général des impôts, CGI. - art. 223 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803978", "@num": "223 WA", "#text": "Code général des impôts, CGI. - art. 223 WA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803980", "@num": "223 WA bis", "#text": "Code général des impôts, CGI. - art. 223 WA bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803998", "@num": "223 WA octies", "#text": "Code général des impôts, CGI. - art. 223 WA octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803990", "@num": "223 WA quater", "#text": "Code général des impôts, CGI. - art. 223 WA quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803992", "@num": "223 WA quinquies", "#text": "Code général des impôts, CGI. - art. 223 WA quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803996", "@num": "223 WA septies", "#text": "Code général des impôts, CGI. - art. 223 WA septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803994", "@num": "223 WA sexies", "#text": "Code général des impôts, CGI. - art. 223 WA sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048803988", "@num": "223 WA ter", "#text": "Code général des impôts, CGI. - art. 223 WA ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804000", "@num": "223 WB", "#text": "Code général des impôts, CGI. - art. 223 WB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804002", "@num": "223 WB bis", "#text": "Code général des impôts, CGI. - art. 223 WB bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804006", "@num": "223 WB quater", "#text": "Code général des impôts, CGI. - art. 223 WB quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804008", "@num": "223 WB quinquies", "#text": "Code général des impôts, CGI. - art. 223 WB quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804004", "@num": "223 WB ter", "#text": "Code général des impôts, CGI. - art. 223 WB ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804010", "@num": "223 WC", "#text": "Code général des impôts, CGI. - art. 223 WC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804014", "@num": "223 WC bis", "#text": "Code général des impôts, CGI. - art. 223 WC bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804019", "@num": "223 WC quater", "#text": "Code général des impôts, CGI. - art. 223 WC quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804017", "@num": "223 WC ter", "#text": "Code général des impôts, CGI. - art. 223 WC ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804021", "@num": "223 WD", "#text": "Code général des impôts, CGI. - art. 223 WD (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804023", "@num": "223 WD bis", "#text": "Code général des impôts, CGI. - art. 223 WD bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804027", "@num": "223 WD quater", "#text": "Code général des impôts, CGI. - art. 223 WD quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804025", "@num": "223 WD ter", "#text": "Code général des impôts, CGI. - art. 223 WD ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804029", "@num": "223 WE", "#text": "Code général des impôts, CGI. - art. 223 WE (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804031", "@num": "223 WE bis", "#text": "Code général des impôts, CGI. - art. 223 WE bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804033", "@num": "223 WE ter", "#text": "Code général des impôts, CGI. - art. 223 WE ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804035", "@num": "223 WF", "#text": "Code général des impôts, CGI. - art. 223 WF (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804037", "@num": "223 WG", "#text": "Code général des impôts, CGI. - art. 223 WG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804039", "@num": "223 WH", "#text": "Code général des impôts, CGI. - art. 223 WH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804041", "@num": "223 WH bis", "#text": "Code général des impôts, CGI. - art. 223 WH bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804043", "@num": "223 WH ter", "#text": "Code général des impôts, CGI. - art. 223 WH ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804046", "@num": "223 WI", "#text": "Code général des impôts, CGI. - art. 223 WI (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804048", "@num": "223 WJ", "#text": "Code général des impôts, CGI. - art. 223 WJ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804050", "@num": "223 WK", "#text": "Code général des impôts, CGI. - art. 223 WK (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804052", "@num": "223 WK bis", "#text": "Code général des impôts, CGI. - art. 223 WK bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804056", "@num": "223 WK quater", "#text": "Code général des impôts, CGI. - art. 223 WK quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804054", "@num": "223 WK ter", "#text": "Code général des impôts, CGI. - art. 223 WK ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804058", "@num": "223 WL", "#text": "Code général des impôts, CGI. - art. 223 WL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804070", "@num": "223 WL bis", "#text": "Code général des impôts, CGI. - art. 223 WL bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804074", "@num": "223 WL quater", "#text": "Code général des impôts, CGI. - art. 223 WL quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804072", "@num": "223 WL ter", "#text": "Code général des impôts, CGI. - art. 223 WL ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804077", "@num": "223 WM", "#text": "Code général des impôts, CGI. - art. 223 WM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804079", "@num": "223 WM bis", "#text": "Code général des impôts, CGI. - art. 223 WM bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804081", "@num": "223 WN", "#text": "Code général des impôts, CGI. - art. 223 WN (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804083", "@num": "223 WN bis", "#text": "Code général des impôts, CGI. - art. 223 WN bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804088", "@num": "223 WN quater", "#text": "Code général des impôts, CGI. - art. 223 WN quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804090", "@num": "223 WN quinquies", "#text": "Code général des impôts, CGI. - art. 223 WN quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804086", "@num": "223 WN ter", "#text": "Code général des impôts, CGI. - art. 223 WN ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804092", "@num": "223 WO", "#text": "Code général des impôts, CGI. - art. 223 WO (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804094", "@num": "223 WO bis", "#text": "Code général des impôts, CGI. - art. 223 WO bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804098", "@num": "223 WO quater", "#text": "Code général des impôts, CGI. - art. 223 WO quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804096", "@num": "223 WO ter", "#text": "Code général des impôts, CGI. - art. 223 WO ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804100", "@num": "223 WP", "#text": "Code général des impôts, CGI. - art. 223 WP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804102", "@num": "223 WP bis", "#text": "Code général des impôts, CGI. - art. 223 WP bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804109", "@num": "223 WP quater", "#text": "Code général des impôts, CGI. - art. 223 WP quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804119", "@num": "223 WP quinquies", "#text": "Code général des impôts, CGI. - art. 223 WP quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804135", "@num": "223 WP septies", "#text": "Code général des impôts, CGI. - art. 223 WP septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804131", "@num": "223 WP sexies", "#text": "Code général des impôts, CGI. - art. 223 WP sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804104", "@num": "223 WP ter", "#text": "Code général des impôts, CGI. - art. 223 WP ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804141", "@num": "223 WQ", "#text": "Code général des impôts, CGI. - art. 223 WQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804143", "@num": "223 WQ bis", "#text": "Code général des impôts, CGI. - art. 223 WQ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804145", "@num": "223 WR", "#text": "Code général des impôts, CGI. - art. 223 WR (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804147", "@num": "223 WR bis", "#text": "Code général des impôts, CGI. - art. 223 WR bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804149", "@num": "223 WS", "#text": "Code général des impôts, CGI. - art. 223 WS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804151", "@num": "223 WS bis", "#text": "Code général des impôts, CGI. - art. 223 WS bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804155", "@num": "223 WS quater", "#text": "Code général des impôts, CGI. - art. 223 WS quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048807689", "@num": "223 WS quinquies", "#text": "Code général des impôts, CGI. - art. 223 WS quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804161", "@num": "223 WS septies", "#text": "Code général des impôts, CGI. - art. 223 WS septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048807708", "@num": "223 WS sexies", "#text": "Code général des impôts, CGI. - art. 223 WS sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804153", "@num": "223 WS ter", "#text": "Code général des impôts, CGI. - art. 223 WS ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804167", "@num": "223 WT", "#text": "Code général des impôts, CGI. - art. 223 WT (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804169", "@num": "223 WT bis", "#text": "Code général des impôts, CGI. - art. 223 WT bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804175", "@num": "223 WT quater", "#text": "Code général des impôts, CGI. - art. 223 WT quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804177", "@num": "223 WT quinquies", "#text": "Code général des impôts, CGI. - art. 223 WT quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804171", "@num": "223 WT ter", "#text": "Code général des impôts, CGI. - art. 223 WT ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804179", "@num": "223 WU", "#text": "Code général des impôts, CGI. - art. 223 WU (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804181", "@num": "223 WU bis", "#text": "Code général des impôts, CGI. - art. 223 WU bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804183", "@num": "223 WU ter", "#text": "Code général des impôts, CGI. - art. 223 WU ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804185", "@num": "223 WV", "#text": "Code général des impôts, CGI. - art. 223 WV (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804187", "@num": "223 WV bis", "#text": "Code général des impôts, CGI. - art. 223 WV bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804191", "@num": "223 WV quater", "#text": "Code général des impôts, CGI. - art. 223 WV quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804193", "@num": "223 WV quinquies", "#text": "Code général des impôts, CGI. - art. 223 WV quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804189", "@num": "223 WV ter", "#text": "Code général des impôts, CGI. - art. 223 WV ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804195", "@num": "223 WW", "#text": "Code général des impôts, CGI. - art. 223 WW (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804212", "@num": "223 WW bis", "#text": "Code général des impôts, CGI. - art. 223 WW bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804230", "@num": "223 WX", "#text": "Code général des impôts, CGI. - art. 223 WX (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804234", "@num": "223 WX bis", "#text": "Code général des impôts, CGI. - art. 223 WX bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804236", "@num": "223 WX ter", "#text": "Code général des impôts, CGI. - art. 223 WX ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804238", "@num": "223 WY", "#text": "Code général des impôts, CGI. - art. 223 WY (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804240", "@num": "223 WZ", "#text": "Code général des impôts, CGI. - art. 223 WZ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846058", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048779728", "#text": "Livre des procédures fiscales - I bis : Imposition minimale mondiale des groupe... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048804267", "@num": "L172 I", "#text": "Livre des procédures fiscales - art. L172 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962544", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962527", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048769583", "@fin": "2999-01-01", "@num": "33", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727386", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II.-A créé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1729 F bis, Sct. 13 : Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux, Art. 223 WS quinquies, Sct. Chapitre II bis : Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux, Sct. Section I : Dispositions générales, Art. 223 VK, Sct. Section II : Champ d'application de l'imposition et territorialité, Sct. Sous-section 1 : Champ d'application de l'imposition, Art. 223 VL, Art. 223 VL bis, Art. 223 VL ter, Sct. Sous-section 2 : Territorialité, Art. 223 VM, Art. 223 VM bis, Art. 223 VM ter, Art. 223 VM quater, Art. 223 VM quinquies, Art. 223 VM sexies, Sct. Section III : Calcul du taux effectif d'imposition, Sct. Sous-section 1 : Détermination du dénominateur, Sct. Paragraphe 1 : Détermination du résultat qualifié, Art. 223 VN, Art. 223 VN bis, Sct. Paragraphe 2 : Corrections apportées au résultat qualifié, Art. 223 VO, Art. 223 VO bis, Art. 223 VO ter, Art. 223 VO quater, Art. 223 VO quinquies, Art. 223 VO sexies, Art. 223 VO septies, Art. 223 VO octies, Art. 223 VO nonies, Art. 223 VO decies, Art. 223 VO undecies, Art. 223 VO duodecies, Art. 223 VO terdecies, Art. 223 VO quaterdecies, Sct. Paragraphe 3 : Exclusion applicable au résultat provenant de l'exploitation de navires en trafic international, Art. 223 VP, Art. 223 VP bis, Art. 223 VP ter, Art. 223 VP quater, Art. 223 VP quinquies, Sct. Paragraphe 4 : Répartition du résultat qualifié entre un établissement stable et son siège, Art. 223 VQ, Art. 223 VQ bis, Art. 223 VQ ter, Art. 223 VQ quater, Art. 223 VQ quinquies, Sct. Paragraphe 5 : Répartition du résultat qualifié d'une entité interposée, Art. 223 VR, Art. 223 VR bis, Art. 223 VR ter, Art. 223 VR quater, Art. 223 VR quinquies, Art. 223 VR sexies, Sct. Sous-section 2 : Détermination du numérateur : calcul du montant corrigé des impôts couverts, Sct. Paragraphe 1 : Impôts couverts, Art. 223 VS, Art. 223 VS bis, Art. 223 VS ter, Sct. Paragraphe 2 : Montant corrigé des impôts couverts, Art. 223 VT, Art. 223 VT bis, Art. 223 VT ter, Art. 223 VT quater, Sct. Paragraphe 3 : Montant total de la correction pour impôt différé, Art. 223 VU, Art. 223 VU bis, Art. 223 VU ter, Art. 223 VU quater, Art. 223 VU quinquies, Art. 223 VU sexies, Art. 223 VU septies, Art. 223 VU octies, Sct. Paragraphe 4 : Option liée à la perte qualifiée nette, Art. 223 VV, Art. 223 VV bis, Art. 223 VV ter, Art. 223 VV quater, Art. 223 VV quinquies, Sct. Paragraphe 5 : Affectation spécifique des impôts couverts dus par certains types d'entités constitutives, Art. 223 VW, Art. 223 VW bis, Art. 223 VW ter, Art. 223 VW quater, Art. 223 VW quinquies, Art. 223 VW sexies, Art. 223 VW septies, Art. 223 VW octies, Sct. Paragraphe 6 : Corrections postérieures au dépôt de la déclaration et variations du taux d'imposition, Art. 223 VX, Art. 223 VX bis, Art. 223 VX ter, Art. 223 VX quater, Sct. Sous-section 3 : Modalités de détermination du taux effectif d'imposition, Sct. Paragraphe 1 : Détermination du taux effectif d'imposition, Art. 223 VY, Art. 223 VY bis, Art. 223 VY ter, Art. 223 VY quater, Sct. Paragraphe 2 : Régimes de protection, Art. 223 VZ, Art. 223 VZ bis, Art. 223 VZ ter, Art. 223 VZ quater, Art. 223 VZ quinquies, Art. 223 VZ sexies, Art. 223 VZ septies, Art. 223 VZ octies, Art. 223 VZ nonies, Sct. Section IV : Liquidation de l'impôt complémentaire, Sct. Sous-section 1 : Déduction fondée sur la substance, Art. 223 W, Art. 223 WA, Art. 223 WA bis, Art. 223 WA ter, Art. 223 WA quater, Art. 223 WA quinquies, Art. 223 WA sexies, Art. 223 WA septies, Art. 223 WA octies, Sct. Sous-section 2 : Détermination du montant de l'impôt complémentaire, Art. 223 WB, Art. 223 WB bis, Art. 223 WB ter, Art. 223 WB quater, Art. 223 WB quinquies, Sct. Sous-section 3 : Impôt complémentaire additionnel, Art. 223 WC, Art. 223 WC bis, Art. 223 WC ter, Art. 223 WC quater, Sct. Sous-section 4 : Option en faveur de l'exclusion de minimis, Art. 223 WD, Art. 223 WD bis, Art. 223 WD ter, Art. 223 WD quater, Sct. Sous-section 5 : Entités constitutives à détention minoritaire, Art. 223 WE, Art. 223 WE bis, Art. 223 WE ter, Sct. Section V : Modalités de collecte de l'impôt complémentaire, Sct. Sous-section 1 : Impôt national complémentaire qualifié, Art. 223 WF, Sct. Sous-section 2 : Règle d'inclusion du revenu qualifiée, Art. 223 WG, Art. 223 WH, Art. 223 WH bis, Art. 223 WH ter, Art. 223 WI, Sct. Sous-section 3 : Règle relative aux bénéfices insuffisamment imposés qualifiée, Art. 223 WJ, Art. 223 WK, Art. 223 WK bis, Art. 223 WK ter, Art. 223 WK quater, Sct. Section VI : Règles relatives à l'organisation du groupe et aux restructurations, Sct. Sous-section 1 : Application du seuil de chiffres d'affaires consolidé aux fusions et scissions de groupes, Art. 223 WL, Art. 223 WL bis, Art. 223 WL ter, Art. 223 WL quater, Sct. Sous-section 2 : Entrées et sorties d'entités constitutives au sein d'un groupe d'entreprises multinationales ou d'un groupe national, Art. 223 WM, Art. 223 WM bis, Sct. Sous-section 3 : Transferts d'actifs et de passifs, Art. 223 WN, Art. 223 WN bis, Art. 223 WN ter, Art. 223 WN quater, Art. 223 WN quinquies, Sct. Sous-section 4 : Coentreprises, Art. 223 WO, Art. 223 WO bis, Art. 223 WO ter, Art. 223 WO quater, Sct. Sous-section 5 : Groupes d'entreprises multinationales à entités mères multiples, Art. 223 WP, Art. 223 WP bis, Art. 223 WP ter, Art. 223 WP quater, Art. 223 WP quinquies, Art. 223 WP sexies, Art. 223 WP septies, Sct. Section VII : Dispositions particulières, Sct. Sous-section 1 : Régimes de neutralité fiscale et régimes de distribution, Sct. Paragraphe 1 : Entités mères ultimes interposées, Art. 223 WQ, Art. 223 WQ bis, Sct. Paragraphe 2 : Régimes de dividendes déductibles, Art. 223 WR, Art. 223 WR bis, Sct. Paragraphe 3 : Régimes éligibles d'imposition des distributions, Art. 223 WS, Art. 223 WS bis, Art. 223 WS ter, Art. 223 WS quater, Art. 223 WS sexies, Art. 223 WS septies, Sct. Sous-section 2 : Entités d'investissement et entités d'investissement d'assurance, Sct. Paragraphe 1 : Détermination du taux effectif d'imposition et de l'impôt complémentaire, Art. 223 WT, Art. 223 WT bis, Art. 223 WT ter, Art. 223 WT quater, Art. 223 WT quinquies, Sct. Paragraphe 2 : Option pour le régime des entités transparentes, Art. 223 WU, Art. 223 WU bis, Art. 223 WU ter, Sct. Paragraphe 3 : Option pour l'application d'une méthode de distribution imposable, Art. 223 WV, Art. 223 WV bis, Art. 223 WV ter, Art. 223 WV quater, Art. 223 WV quinquies, Sct. Section VIII : Obligations déclaratives, Art. 223 WW, Art. 223 WW bis, Sct. Section IX : Règles transitoires, Sct. Sous-section 1 : Actifs et passifs d'impôts différés et actifs transférés pris en compte au titre de l'exercice de transition, Art. 223 WX, Art. 223 WX bis, Art. 223 WX ter, Sct. Sous-section 2 : Exonération temporaire de l'impôt complémentaire dû, Art. 223 WY, Art. 223 WZ\n
\n

-Livre des procédures fiscales\n
\nSct. I bis : Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux, Art. L172 I\n
\n

-Code général des impôts, CGI.\n
\nArt. 1679 decies, Art. 1679 undecies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 223 VJ, Art. 39 \n
\n

III. - Dans les conditions prévues à l'article 38 de la Constitution, le Gouvernement est habilité à prendre par ordonnance, dans un délai d'un an à compter de la promulgation de la présente loi, toute mesure relevant du domaine de la loi afin de préciser et de compléter toute disposition relative à la déclaration, au recouvrement, au contrôle et aux sanctions des impôts complémentaires dus au titre de la règle d'inclusion du revenu, de la règle des bénéfices insuffisamment imposés et de l'impôt national complémentaire tels qu'ils résultent de la présente loi.

Un projet de loi de ratification est déposé devant le Parlement dans un délai de six mois à compter de la publication de cette ordonnance.

IV. - A. -Les I et II s'appliquent aux exercices ouverts à compter du 31 décembre 2023.

B. - Par dérogation au A du présent IV, les dispositions relatives à l'impôt complémentaire établi selon la règle des bénéfices insuffisamment imposés mentionnée aux articles 223 WJ à 223 WK quater du code général des impôts s'appliquent aux exercices ouverts à compter du 31 décembre 2024.

Toutefois, les dispositions mentionnées au premier alinéa du présent B s'appliquent aux exercices ouverts à compter du 31 décembre 2023 lorsqu'une ou plusieurs entités constitutives situées en France sont membres d'un groupe d'entreprises multinationales dont l'entité mère ultime est située dans un Etat ayant exercé l'option prévue à l'article 50 de la directive (UE) 2022/2523 du Conseil du 14 décembre 2022 visant à assurer un niveau minimum d'imposition mondial pour les groupes d'entreprises multinationales et les groupes nationaux de grande envergure dans l'Union.

V. - Avant le dépôt du projet de loi de finances pour 2025, le Gouvernement remet au Parlement un rapport relatif à la mise en œuvre de l'imposition minimale internationale des personnes physiques.

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Article 223 VO quater AUTONOME VIGUEUR, en vigueur depuis le 31/12/2023 (Code général des impôts)