{ "article": { "LEGIARTI000049594068": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049594068", "URL": "article/LEGI/ARTI/00/00/49/59/40/LEGIARTI000049594068.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069574", "#text": "Code général des impôts, annexe III, CGIANIII.", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049600836", "#text": "Code général des impôts, annexe III, CGIANIII. - Section II quinquies : Jeunes entreprises innov... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049600838", "@num": "49 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 Q (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302407", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900784", "@num": "L1111-3", "#text": "Code du travail - art. L1111-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901310", "@num": "L1251-54", "#text": "Code du travail - art. L1251-54", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049591315", "@nor": "ECOE2410072D", "@num": "2024-464", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-464 du 24 mai 2024 relatif à la définition des indicateurs de performance économique prévus au c du 3° de l'article 44 sexies-0 A du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049591315", "@c_titre_court": "Décret n°2024-464 du 24 mai 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-464 du 24 mai 2024 relatif à la définition des indicateurs de performance économique prévus au c du 3° de l'article 44 sexies-0 A du code général des impôts", "@debut": "2024-05-26", "@id_txt": "LEGITEXT000049594054", "@c_titre_court": "Décret n°2024-464 du 24 mai 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-05-25", "@date_signature": "2024-05-24", "@num_parution_jo": "0120" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049594068", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049591329", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 49 Q, Sct. Section II quinquies : Jeunes entreprises innovantes\n
\n

\n
" } }, "LEGIARTI000006302407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302407", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302407.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0044AFXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater, 39, 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321733", "@num": "13", "#text": "Loi - art. 13 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L313-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038189662", "@num": "R313-45", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019911502", "@num": "L133-1", "#text": "Code de la recherche - art. L133-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617058", "@num": "L513-1", "#text": "Code de la recherche - art. L513-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041411901", "@num": "L3142-79", "#text": "Code du travail - art. L3142-79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217122", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217063", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795004", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068445", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217257", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519346", "@num": "32 C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049600838", "@num": "49 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000051215760", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625283", "@num": "R152-2", "#text": "Livre des procédures fiscales - art. R152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197184", "@fin": "2999-01-01", "#text": "2 bis : Dispositions particulières à certaines entreprises nouvelles", "@debut": "1982-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302407", "@fin": "2004-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302408", "@fin": "2005-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302409", "@fin": "2008-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924186", "@fin": "2007-12-29", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026364", "@fin": "2013-07-28", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794902", "@fin": "2014-05-30", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041975", "@fin": "2015-08-08", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011840", "@fin": "2019-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988102", "@fin": "2019-12-30", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468198", "@fin": "2022-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988663", "@fin": "2023-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046868481", "@fin": "2023-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844070", "@fin": "2025-03-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051284592", "@fin": "2999-01-01", "@num": "44 sexies-0 A", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une entreprise est qualifiée de jeune entreprise innovante réalisant des projets de recherche et de développement lorsque, à la clôture de l'exercice, elle remplit simultanément les conditions suivantes :
\n
1° Elle est une petite ou moyenne entreprise, c'est-à-dire employant moins de 250 personnes, et qui a soit réalisé un chiffre d'affaires inférieur à 40 millions d'euros au cours de l'exercice, ramené ou porté le cas échéant à douze mois, soit un total du bilan inférieur à 27 millions d'euros. L'effectif de l'entreprise est apprécié par référence au nombre moyen de salariés employés au cours de cet exercice ;
\n
2° Elle est créée depuis moins de huit ans ;
\n
3° Elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B, représentant au moins 15 % des charges totales engagées par l'entreprise au titre de cet exercice, à l'exclusion des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ;
\n
4° Son capital est détenu de manière continue à 50 % au moins :
\n
a. par des personnes physiques ;
\n
b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;
\n
c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;
\n
d. ou par des fondations ou associations reconnues d'utilité publique à caractère scientifique ;
\n
e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;
\n
5° Elle n'est pas créée dans le cadre d'une concentration, d'une restructuration, d'une extension d'activités préexistantes ou d'une reprise de telles activités au sens du III de l'article 44 sexies.
" } }, "LEGIARTI000006302408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302408", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0044AFXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater, 39, 44 sexies, 44 undecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 art. 24 II A Finances pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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R152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197184", "@fin": "2999-01-01", "#text": "2 bis : Dispositions particulières à certaines entreprises nouvelles", "@debut": "1982-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302407", "@fin": "2004-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302408", "@fin": "2005-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302409", "@fin": "2008-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924186", "@fin": "2007-12-29", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026364", "@fin": "2013-07-28", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794902", "@fin": "2014-05-30", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041975", "@fin": "2015-08-08", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011840", "@fin": "2019-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988102", "@fin": "2019-12-30", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468198", "@fin": "2022-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988663", "@fin": "2023-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046868481", "@fin": "2023-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844070", "@fin": "2025-03-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051284592", "@fin": "2999-01-01", "@num": "44 sexies-0 A", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une entreprise est qualifiée de jeune entreprise innovante réalisant des projets de recherche et de développement lorsque, à la clôture de l'exercice, elle remplit simultanément les conditions suivantes :
\n
1° Elle est une petite ou moyenne entreprise, c'est-à-dire employant moins de 250 personnes, et qui a soit réalisé un chiffre d'affaires inférieur à 40 millions d'euros au cours de l'exercice, ramené ou porté le cas échéant à douze mois, soit un total du bilan inférieur à 27 millions d'euros. L'effectif de l'entreprise est apprécié par référence au nombre moyen de salariés employés au cours de cet exercice ;
\n
2° Elle est créée depuis moins de huit ans ;
\n
3° Elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B, représentant au moins 15 % des charges totales engagées par l'entreprise au titre de cet exercice, à l'exclusion des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ;
\n
4° Son capital est détenu de manière continue à 50 % au moins :
\n
a. par des personnes physiques ;
\n
b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;
\n
c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ou auprès d'entreprises bénéficiant du régime prévu à l'article 44 undecies ;
\n
d. ou par des fondations ou associations reconnues d'utilité publique à caractère scientifique ;
\n
e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;
\n
5° Elle n'est pas créée dans le cadre d'une concentration, d'une restructuration, d'une extension d'activités préexistantes ou d'une reprise de telles activités au sens du III de l'article 44 sexies.
" } }, "LEGIARTI000006302409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302409", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302409.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0044AFXXXXXBC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater, 44 undecies, 39, 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006322706", "@num": "107", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 107 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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Une entreprise est qualifiée de jeune entreprise innovante réalisant des projets de recherche et de développement lorsque, à la clôture de l'exercice, elle remplit simultanément les conditions suivantes :

\n
\n

1° elle est une petite ou moyenne entreprise, c'est-à-dire employant moins de 250 personnes, et qui a soit réalisé un chiffre d'affaires inférieur à 40 millions d'euros au cours de l'exercice, ramené ou porté le cas échéant à douze mois, soit un total du bilan inférieur à 27 millions d'euros. L'effectif de l'entreprise est apprécié par référence au nombre moyen de salariés employés au cours de cet exercice ;

\n
\n

2° elle est créée depuis moins de huit ans ;

\n
\n

3° elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B, représentant au moins 15 % des charges totales engagées par l'entreprise au titre de cet exercice, à l'exclusion des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ou auprès d'entreprises bénéficiant du régime prévu à l'article 44 undecies ;

\n
\n

4° son capital est détenu de manière continue à 50 % au moins :

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\n

a. par des personnes physiques ;

\n
\n

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

\n
\n

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

\n
\n

d. ou par des fondations ou associations reconnues d'utilité publique à caractère scientifique, ou par une société qualifiée elle-même de jeune entreprise innovante réalisant des projets de recherche et développement ;

\n
\n

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

\n
\n

5° elle n'est pas créée dans le cadre d'une concentration, d'une restructuration, d'une extension d'activités préexistantes ou d'une reprise de telles activités au sens du III de l'article 44 sexies.

\n
" } }, "LEGIARTI000006900783": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-22", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006900783", "URL": "article/LEGI/ARTI/00/00/06/90/07/LEGIARTI000006900783.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX1111L0020XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\n
\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023653650", "@num": "7", "#text": "Arrêté du 15 juillet 1974 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000487659", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-07-15" }, { "@id": "LEGIARTI000020079821", "@num": "4", "#text": "Décret n°97-127 du 12 février 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000046074525", "@num": "29", "#text": "Décret n°98-247 du 2 avril 1998 - art. 29 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000030851140", "@num": "8", "#text": "Décret n°98-247 du 2 avril 1998 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - 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D2333-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029295657", "@num": "D2531-9", "#text": "Code général des collectivités territoriales - art. D2531-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701898", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448795", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049600838", "@num": "49 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051373533", "@num": "L813-8", "#text": "Code rural et de la pêche maritime - art. L813-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028395533", "@num": "R741-4", "#text": "Code rural et de la pêche maritime - art. R741-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006177833", "@fin": "2999-01-01", "#text": "Chapitre unique.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160702", "@fin": "2999-01-01", "#text": "Titre Ier : Champ d'application et calcul des seuils d'effectifs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145392", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions préliminaires", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132321", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900783", "@fin": "2008-08-22", "@num": "L1111-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019353569", "@fin": "2999-01-01", "@num": "L1111-2", "@etat": "VIGUEUR", "@debut": "2008-08-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la mise en oeuvre des dispositions du présent code, les effectifs de l'entreprise sont calculés conformément aux dispositions suivantes :
\n
1° Les salariés titulaires d'un contrat de travail à durée indéterminée à temps plein et les travailleurs à domicile sont pris intégralement en compte dans l'effectif de l'entreprise ;
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2° Les salariés titulaires d'un contrat de travail à durée déterminée, les salariés titulaires d'un contrat de travail intermittent, les salariés mis à la disposition de l'entreprise par une entreprise extérieure, y compris les salariés temporaires, sont pris en compte dans l'effectif de l'entreprise à due proportion de leur temps de présence au cours des douze mois précédents. Toutefois, les salariés titulaires d'un contrat de travail à durée déterminée et les salariés mis à disposition par une entreprise extérieure, y compris les salariés temporaires, sont exclus du décompte des effectifs lorsqu'ils remplacent un salarié absent ou dont le contrat de travail est suspendu, notamment du fait d'un congé de maternité, d'un congé d'adoption ou d'un congé parental d'éducation ;
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3° Les salariés à temps partiel, quelle que soit la nature de leur contrat de travail, sont pris en compte en divisant la somme totale des horaires inscrits dans leurs contrats de travail par la durée légale ou la durée conventionnelle du travail.
" } }, "LEGIARTI000006900784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006900784", "URL": "article/LEGI/ARTI/00/00/06/90/07/LEGIARTI000006900784.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX1111L0030XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046074525", "@num": "29", "#text": "Décret n°98-247 du 2 avril 1998 - art. 29 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000030851140", "@num": "8", "#text": "Décret n°98-247 du 2 avril 1998 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000025041490", "@num": "1", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000031876621", "@num": "3", "#text": "Décret n°2016-2 du 4 janvier 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031758289", "@nortexte": "EINI1521017D", "@numtexte": "2016-2", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-04" }, { "@id": "LEGIARTI000033837244", "@num": "1", "#text": "Décret n°2016-40 du 25 janvier 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031909980", "@nortexte": "ETSD1602004D", "@numtexte": "2016-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-25" }, { "@id": "LEGIARTI000038025164", "@num": "1", "#text": "Décret n°2016-1122 du 11 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027898", "@nortexte": "ETSD1614922D", "@numtexte": "2016-1122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000045806512", "@num": "13", "#text": "Décret n°2019-1250 du 28 novembre 2019 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039429294", "@nortexte": "MICB1926610D", "@numtexte": "2019-1250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-28" }, { "@id": "LEGIARTI000044171128", "@num": "4", "#text": "Décret n°2021-1299 du 5 octobre 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044170613", "@nortexte": "ESRS2116999D", "@numtexte": "2021-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-05" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000048771806", "@num": "R431-18", "#text": "Code de la recherche - art. R431-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020644814", "@num": "D138-25", "#text": "Code de la sécurité sociale. - art. D138-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455619", "@num": "R130-1", "#text": "Code de la sécurité sociale. - art. R130-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021647722", "@num": "R752-20", "#text": "Code de la sécurité sociale. - art. R752-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786659", "@num": "R834-1-1", "#text": "Code de la sécurité sociale. - art. R834-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047548312", "@num": "D1142-8", "#text": "Code du travail - art. D1142-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645860", "@num": "L117-11-1", "#text": "Code du travail - art. L117-11-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645860", "@num": "L117-11-1", "#text": "Code du travail - art. L117-11-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610174", "@num": "L1231-7", "#text": "Code du travail - art. L1231-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037379363", "@num": "L2301-1", "#text": "Code du travail - art. L2301-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648218", "@num": "L322-4-15-1", "#text": "Code du travail - art. L322-4-15-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648167", "@num": "L322-4-8", "#text": "Code du travail - art. L322-4-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648177", "@num": "L322-4-9", "#text": "Code du travail - art. L322-4-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648174", "@num": "L322-4-9", "#text": "Code du travail - art. L322-4-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610140", "@num": "L4228-1", "#text": "Code du travail - art. L4228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610136", "@num": "L4461-1", "#text": "Code du travail - art. L4461-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610134", "@num": "L4621-2", "#text": "Code du travail - art. L4621-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651675", "@num": "L981-8", "#text": "Code du travail - art. L981-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651677", "@num": "L981-8", "#text": "Code du travail - art. L981-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786670", "@num": "R6243-6", "#text": "Code du travail - art. R6243-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357323", "@num": "R6325-20", "#text": "Code du travail - art. R6325-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786665", "@num": "R6331-1", "#text": "Code du travail - art. R6331-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L322-4-15 alinéa 6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029295657", "@num": "D2531-9", "#text": "Code général des collectivités territoriales - art. D2531-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049600838", "@num": "49 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028395533", "@num": "R741-4", "#text": "Code rural et de la pêche maritime - art. R741-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006177833", "@fin": "2999-01-01", "#text": "Chapitre unique.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160702", "@fin": "2999-01-01", "#text": "Titre Ier : Champ d'application et calcul des seuils d'effectifs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145392", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions préliminaires", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132321", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900784", "@fin": "2008-05-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018764600", "@fin": "2010-01-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869554", "@fin": "2012-11-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026549766", "@fin": "2016-01-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2012-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031565369", "@fin": "2999-01-01", "@num": "L1111-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ne sont pas pris en compte dans le calcul des effectifs de l'entreprise :
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1° Les apprentis ;
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2° Les titulaires d'un contrat initiative-emploi, pendant la durée de la convention prévue à l'article L. 5134-66 ;
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3° Les titulaires des contrats insertion-revenu minimum d'activité pendant la durée de la convention prévue à l'article L. 5134-75 ;
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4° Les titulaires d'un contrat d'accompagnement dans l'emploi ;
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5° Les titulaires d'un contrat d'avenir ;
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6° Les titulaires d'un contrat de professionnalisation jusqu'au terme prévu par le contrat lorsque celui-ci est à durée déterminée ou jusqu'à la fin de l'action de professionnalisation lorsque le contrat est à durée indéterminée.
\n
Toutefois, ces salariés sont pris en compte pour l'application des dispositions légales relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.
" } }, "LEGIARTI000006901310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1251-54", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006901310", "URL": "article/LEGI/ARTI/00/00/06/90/13/LEGIARTI000006901310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX1251L0540XX0A" } }, "NOTA": { "CONTENU": "
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\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000020032778", "@num": "1", "#text": "Décret n°2007-681 du 3 mai 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000274825", "@nortexte": "SOCF0751268D", "@numtexte": "2007-681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-03" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000022661826", "@num": "1", "#text": "Décret n°2009-695\n du 15 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740930", "@nortexte": "ECED0912640D", "@numtexte": "2009-695", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-15" }, { "@id": "LEGIARTI000025041490", "@num": "1", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000033837244", "@num": "1", "#text": "Décret n°2016-40 du 25 janvier 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031909980", "@nortexte": "ETSD1602004D", "@numtexte": "2016-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-25" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000025879135", "@num": "R*313-1", "#text": "Code de la construction et de l'habitation. - art. R*313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020644814", "@num": "D138-25", "#text": "Code de la sécurité sociale. - art. D138-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075915", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074624", "@num": "L752-3-1", "#text": "Code de la sécurité sociale. - art. L752-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947488", "@num": "L752-3-2", "#text": "Code de la sécurité sociale. - art. L752-3-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021647722", "@num": "R752-20", "#text": "Code de la sécurité sociale. - art. R752-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021647720", "@num": "R752-20-1", "#text": "Code de la sécurité sociale. - art. R752-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786659", "@num": "R834-1-1", "#text": "Code de la sécurité sociale. - art. R834-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048325014", "@num": "R6525-34", "#text": "Code des transports - art. R6525-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047548312", "@num": "D1142-8", "#text": "Code du travail - art. D1142-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901612", "@num": "L2141-11", "#text": "Code du travail - art. L2141-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036262005", "@num": "L2232-29-2", "#text": "Code du travail - art. L2232-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035609353", "@num": "L2311-2", "#text": "Code du travail - art. L2311-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901850", "@num": "L2312-8", "#text": "Code du travail - art. L2312-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901929", "@num": "L2322-6", "#text": "Code du travail - art. L2322-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650476", "@num": "L620-11", "#text": "Code du travail - art. L620-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650477", "@num": "L620-11", "#text": "Code du travail - art. L620-11 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036405151", "@num": "R2232-1-3", "#text": "Code du travail - art. R2232-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027181743", "@num": "R5121-26", "#text": "Code du travail - art. R5121-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786670", "@num": "R6243-6", "#text": "Code du travail - art. R6243-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786665", "@num": "R6331-1", "#text": "Code du travail - art. R6331-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029295657", "@num": "D2531-9", "#text": "Code général des collectivités territoriales - art. D2531-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049600838", "@num": "49 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006198554", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Statut des salariés permanents et temporaires de l'entreprise de travail temporaire.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006195649", "@fin": "2999-01-01", "#text": "Sous-section 2 : Entreprise de travail temporaire", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189466", "@fin": "2999-01-01", "#text": "Section 4 : Contrat de mise à disposition et entreprise de travail temporaire", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177873", "@fin": "2999-01-01", "#text": "Chapitre Ier : Contrat de travail conclu avec une entreprise de travail temporaire", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160712", "@fin": "2015-04-04", "#text": "TITRE V : CONTRAT DE TRAVAIL TEMPORAIRE ET AUTRES CONTRATS DE MISE À DISPOSITION", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000030442282", "@fin": "2999-01-01", "#text": "Titre V : Contrat de travail temporaire, autres contrats de mise à disposition et portage salarial", "@debut": "2015-04-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145393", "@fin": "2999-01-01", "#text": "Livre II : Le contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132321", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006901310", "@fin": "2999-01-01", "@num": "L1251-54", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour calculer les effectifs d'une entreprise de travail temporaire, il est tenu compte :

1° Des salariés permanents de cette entreprise, déterminés conformément à l'article L. 1111-2 ;

2° Des salariés temporaires qui ont été liés à cette entreprise par des contrats de mission pendant une durée totale d'au moins trois mois au cours de la dernière année civile.

" } }, "LEGIARTI000017924186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017924186", "URL": "article/LEGI/ARTI/00/00/17/92/41/LEGIARTI000017924186.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Les dispositions introduites par l'article 71 de la loi n° 2007-1822 du 24 décembre 2007 s'appliquent aux exercices ouverts à compter du 1er janvier 2008.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater, 44 undecies, 39, 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017856385", "@num": "71", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L313-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038189662", "@num": "R313-45", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019911502", "@num": "L133-1", "#text": "Code de la recherche - art. L133-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617058", "@num": "L513-1", "#text": "Code de la recherche - art. L513-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041411901", "@num": "L3142-79", "#text": "Code du travail - art. L3142-79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217122", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217063", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795004", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068445", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217257", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519346", "@num": "32 C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049600838", "@num": "49 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215760", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625283", "@num": "R152-2", "#text": "Livre des procédures fiscales - art. R152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197184", "@fin": "2999-01-01", "#text": "2 bis : Dispositions particulières à certaines entreprises nouvelles", "@debut": "1982-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302407", "@fin": "2004-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302408", "@fin": "2005-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302409", "@fin": "2008-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924186", "@fin": "2007-12-29", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026364", "@fin": "2013-07-28", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794902", "@fin": "2014-05-30", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041975", "@fin": "2015-08-08", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011840", "@fin": "2019-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988102", "@fin": "2019-12-30", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468198", "@fin": "2022-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988663", "@fin": "2023-01-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046868481", "@fin": "2023-12-31", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844070", "@fin": "2025-03-01", "@num": "44 sexies-0 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051284592", "@fin": "2999-01-01", "@num": "44 sexies-0 A", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2° elle est créée depuis moins de huit ans ;

3° a. elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B, représentant au moins 15 % des charges totales engagées par l'entreprise au titre de cet exercice, à l'exclusion des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ou auprès d'entreprises bénéficiant du régime prévu à l'article 44 undecies ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement et de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur (1);

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000018026364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018026364", "URL": "article/LEGI/ARTI/00/00/18/02/63/LEGIARTI000018026364.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Les dispositions introduites par l'article 71 de la loi n° 2007-1822 du 24 décembre 2007 s'appliquent aux exercices ouverts à compter du 1er janvier 2008.

(2) Les dispositions introduites par l'article 46 I de la loi n° 2007-1824 du 25 décembre 2007 Finances rectificative pour 2007 s'appliquent aux exercices clos à compter du 31 décembre 2007.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater, 44 undecies, 39, 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017885126", "@num": "46", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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1° elle est une petite ou moyenne entreprise, c'est-à-dire employant moins de 250 personnes, et qui a soit réalisé un chiffre d'affaires inférieur à 50 millions d'euros au cours de l'exercice, ramené ou porté le cas échéant à douze mois, soit un total du bilan inférieur à 43 millions d'euros. L'effectif de l'entreprise est apprécié par référence au nombre moyen de salariés employés au cours de cet exercice ;

2° elle est créée depuis moins de huit ans ;

3° a. elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice, à l'exclusion des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ou auprès d'entreprises bénéficiant du régime prévu à l'article 44 undecies ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur (1);

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000018764600": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018764600", "URL": "article/LEGI/ARTI/00/00/18/76/46/LEGIARTI000018764600.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
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R741-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006177833", "@fin": "2999-01-01", "#text": "Chapitre unique.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160702", "@fin": "2999-01-01", "#text": "Titre Ier : Champ d'application et calcul des seuils d'effectifs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145392", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions préliminaires", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132321", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900784", "@fin": "2008-05-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018764600", "@fin": "2010-01-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869554", "@fin": "2012-11-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026549766", "@fin": "2016-01-01", "@num": "L1111-3", "@etat": "MODIFIE", "@debut": "2012-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031565369", "@fin": "2999-01-01", "@num": "L1111-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ne sont pas pris en compte dans le calcul des effectifs de l'entreprise :

1° Les apprentis ;

2° Les titulaires d'un contrat initiative-emploi, pendant la durée de la convention prévue à l'article L. 5134-66 ;

3° Les titulaires d'un contrat insertion-revenu minimum d'activité, pendant la durée de la convention prévue à l'article L. 5134-75 ;

4° Les titulaires d'un contrat d'accompagnement dans l'emploi ;

5° Les titulaires d'un contrat d'avenir ;

6° Les titulaires d'un contrat de professionnalisation jusqu'au terme prévu par le contrat lorsque celui-ci est à durée déterminée ou jusqu'à la fin de l'action de professionnalisation lorsque le contrat est à durée indéterminée.

Toutefois, ces salariés sont pris en compte pour l'application des dispositions légales relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.

" } }, "LEGIARTI000019353569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000019353569", "URL": "article/LEGI/ARTI/00/00/19/35/35/LEGIARTI000019353569.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023653650", "@num": "7", "#text": "Arrêté du 15 juillet 1974 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000487659", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-07-15" }, { "@id": "LEGIARTI000020079821", "@num": "4", "#text": "Décret n°97-127 du 12 février 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000046074525", "@num": "29", "#text": "Décret n°98-247 du 2 avril 1998 - 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R741-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006177833", "@fin": "2999-01-01", "#text": "Chapitre unique.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160702", "@fin": "2999-01-01", "#text": "Titre Ier : Champ d'application et calcul des seuils d'effectifs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145392", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions préliminaires", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132321", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900783", "@fin": "2008-08-22", "@num": "L1111-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019353569", "@fin": "2999-01-01", "@num": "L1111-2", "@etat": "VIGUEUR", "@debut": "2008-08-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la mise en oeuvre des dispositions du présent code, les effectifs de l'entreprise sont calculés conformément aux dispositions suivantes :

1° Les salariés titulaires d'un contrat de travail à durée indéterminée à temps plein et les travailleurs à domicile sont pris intégralement en compte dans l'effectif de l'entreprise ;

2° Les salariés titulaires d'un contrat de travail à durée déterminée, les salariés titulaires d'un contrat de travail intermittent, les salariés mis à la disposition de l'entreprise par une entreprise extérieure qui sont présents dans les locaux de l'entreprise utilisatrice et y travaillent depuis au moins un an, ainsi que les salariés temporaires, sont pris en compte dans l'effectif de l'entreprise à due proportion de leur temps de présence au cours des douze mois précédents. Toutefois, les salariés titulaires d'un contrat de travail à durée déterminée et les salariés mis à disposition par une entreprise extérieure, y compris les salariés temporaires, sont exclus du décompte des effectifs lorsqu'ils remplacent un salarié absent ou dont le contrat de travail est suspendu, notamment du fait d'un congé de maternité, d'un congé d'adoption ou d'un congé parental d'éducation ;

3° Les salariés à temps partiel, quelle que soit la nature de leur contrat de travail, sont pris en compte en divisant la somme totale des horaires inscrits dans leurs contrats de travail par la durée légale ou la durée conventionnelle du travail.

" } }, "LEGIARTI000019869554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019869554", "URL": "article/LEGI/ARTI/00/00/19/86/95/LEGIARTI000019869554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046074525", "@num": "29", "#text": "Décret n°98-247 du 2 avril 1998 - art. 29 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000030851140", "@num": "8", "#text": "Décret n°98-247 du 2 avril 1998 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000019861564", "@num": "18", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000025041490", "@num": "1", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000031876621", "@num": "3", "#text": "Décret n°2016-2 du 4 janvier 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031758289", "@nortexte": "EINI1521017D", "@numtexte": "2016-2", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-04" }, { "@id": "LEGIARTI000033837244", "@num": "1", "#text": "Décret n°2016-40 du 25 janvier 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031909980", "@nortexte": "ETSD1602004D", "@numtexte": "2016-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-25" }, { "@id": "LEGIARTI000038025164", "@num": "1", "#text": "Décret n°2016-1122 du 11 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027898", "@nortexte": "ETSD1614922D", "@numtexte": "2016-1122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000045806512", "@num": "13", "#text": "Décret n°2019-1250 du 28 novembre 2019 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039429294", "@nortexte": "MICB1926610D", "@numtexte": "2019-1250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-28" }, { "@id": "LEGIARTI000044171128", "@num": "4", "#text": "Décret n°2021-1299 du 5 octobre 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044170613", "@nortexte": "ESRS2116999D", "@numtexte": "2021-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-05" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000048771806", "@num": "R431-18", "#text": "Code de la recherche - art. 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Ne sont pas pris en compte dans le calcul des effectifs de l'entreprise :

1° Les apprentis ;

2° Les titulaires d'un contrat initiative-emploi, pendant la durée de la convention prévue à l'article L. 5134-66 ;

3° (Abrogé) ;

4° Les titulaires d'un contrat d'accompagnement dans l'emploi pendant la durée de la convention mentionnée à l'article L. 5134-19-1 ;

5° (Abrogé) ;

Toutefois, ces salariés sont pris en compte pour l'application des dispositions légales relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.

" } }, "LEGIARTI000026549766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2012-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026549766", "URL": "article/LEGI/ARTI/00/00/26/54/97/LEGIARTI000026549766.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046074525", "@num": "29", "#text": "Décret n°98-247 du 2 avril 1998 - art. 29 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000030851140", "@num": "8", "#text": "Décret n°98-247 du 2 avril 1998 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000025041490", "@num": "1", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000026537893", "@num": "7", "#text": "LOI n°2012-1189\n du 26 octobre 2012 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000026536632", "@nortexte": "ETSX1232179L", "@numtexte": "2012-1189", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-10-26" }, { "@id": "LEGIARTI000031876621", "@num": "3", "#text": "Décret n°2016-2 du 4 janvier 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031758289", "@nortexte": "EINI1521017D", "@numtexte": "2016-2", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-04" }, { "@id": "LEGIARTI000033837244", "@num": "1", "#text": "Décret n°2016-40 du 25 janvier 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031909980", "@nortexte": "ETSD1602004D", "@numtexte": "2016-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-25" }, { "@id": "LEGIARTI000038025164", "@num": "1", "#text": "Décret n°2016-1122 du 11 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027898", "@nortexte": "ETSD1614922D", "@numtexte": "2016-1122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000045806512", "@num": "13", "#text": "Décret n°2019-1250 du 28 novembre 2019 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039429294", "@nortexte": "MICB1926610D", "@numtexte": "2019-1250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-28" }, { "@id": "LEGIARTI000044171128", "@num": "4", "#text": "Décret n°2021-1299 du 5 octobre 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044170613", "@nortexte": "ESRS2116999D", "@numtexte": "2021-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-05" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000048771806", "@num": "R431-18", "#text": "Code de la recherche - art. 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Ne sont pas pris en compte dans le calcul des effectifs de l'entreprise :

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\n
\n

1° Les apprentis ;

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\n
\n

2° Les titulaires d'un contrat initiative-emploi, pendant la durée d'attribution de l'aide financière mentionnée à l'article L. 5134-72 ainsi que les titulaires d'un contrat d'accès à l'emploi pendant la durée d'attribution de l'aide financière mentionnée à l'article L. 5522-17 ;

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\n

3° (Abrogé) ;

\n
\n
\n

4° Les titulaires d'un contrat d'accompagnement dans l'emploi pendant la durée d'attribution de l'aide financière mentionnée à l'article L. 5134-30 ;

\n
\n
\n

5° (Abrogé) ;

\n
\n
\n

Toutefois, ces salariés sont pris en compte pour l'application des dispositions légales relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.

" } }, "LEGIARTI000027794902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027794902", "URL": "article/LEGI/ARTI/00/00/27/79/49/LEGIARTI000027794902.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "JORFTEXT000027755194", "#text": "Ordonnance n° 2013-676 du 25 juillet 2013", "@sens": "source", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000027762873", "@num": "42", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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2° elle est créée depuis moins de huit ans ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000029041975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029041975", "URL": "article/LEGI/ARTI/00/00/29/04/19/LEGIARTI000029041975.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-549 du 26 mai 2014 article 1 : Au a du 3°, les mots : ou auprès d'entreprises bénéficiant du régime prévu à l'article 44 undecies sont périmés.

\n
\n
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2° elle est créée depuis moins de huit ans ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000031011840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031011840", "URL": "article/LEGI/ARTI/00/00/31/01/18/LEGIARTI000031011840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000030982026", "@num": "145", "#text": "LOI n°2015-990 du 6 août 2015 - art. 145", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L313-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038189662", "@num": "R313-45", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019911502", "@num": "L133-1", "#text": "Code de la recherche - art. L133-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617058", "@num": "L513-1", "#text": "Code de la recherche - art. L513-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041411901", "@num": "L3142-79", "#text": "Code du travail - art. 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2° elle est créée depuis moins de huit ans ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000031565369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1111-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031565369", "URL": "article/LEGI/ARTI/00/00/31/56/53/LEGIARTI000031565369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046074525", "@num": "29", "#text": "Décret n°98-247 du 2 avril 1998 - art. 29 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000030851140", "@num": "8", "#text": "Décret n°98-247 du 2 avril 1998 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000025041490", "@num": "1", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000031561879", "@num": "1", "#text": "ORDONNANCE n°2015-1578 du 3 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031560914", "@nortexte": "ETSD1520507R", "@numtexte": "2015-1578", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000031876621", "@num": "3", "#text": "Décret n°2016-2 du 4 janvier 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031758289", "@nortexte": "EINI1521017D", "@numtexte": "2016-2", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-04" }, { "@id": "LEGIARTI000033837244", "@num": "1", "#text": "Décret n°2016-40 du 25 janvier 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031909980", "@nortexte": "ETSD1602004D", "@numtexte": "2016-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-25" }, { "@id": "LEGIARTI000038025164", "@num": "1", "#text": "Décret n°2016-1122 du 11 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027898", "@nortexte": "ETSD1614922D", "@numtexte": "2016-1122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000045806512", "@num": "13", "#text": "Décret n°2019-1250 du 28 novembre 2019 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039429294", "@nortexte": "MICB1926610D", "@numtexte": "2019-1250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-28" }, { "@id": "LEGIARTI000044171128", "@num": "4", "#text": "Décret n°2021-1299 du 5 octobre 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044170613", "@nortexte": "ESRS2116999D", "@numtexte": "2021-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-05" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000048771806", "@num": "R431-18", "#text": "Code de la recherche - art. 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Ne sont pas pris en compte dans le calcul des effectifs de l'entreprise :

1° Les apprentis ;

2° Les titulaires d'un contrat initiative-emploi, pendant la durée d'attribution de l'aide financière mentionnée à l'article L. 5134-72 ;

3° (Abrogé) ;

4° Les titulaires d'un contrat d'accompagnement dans l'emploi pendant la durée d'attribution de l'aide financière mentionnée à l'article L. 5134-30 ;

5° (Abrogé) ;

Toutefois, ces salariés sont pris en compte pour l'application des dispositions légales relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.

" } }, "LEGIARTI000037988102": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037988102", "URL": "article/LEGI/ARTI/00/00/37/98/81/LEGIARTI000037988102.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000037935480", "@num": "37", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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2° elle est créée depuis moins de huit ans ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000041468198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041468198", "URL": "article/LEGI/ARTI/00/00/41/46/81/LEGIARTI000041468198.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020083856", "#text": "Décret n°2008-1560 du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000020083865", "@num": "1", "#text": "Décret n°2008-1560 du 31 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020021308", "@nortexte": "ESRR0824554D", "@numtexte": "2008-1560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000039793355", "@num": "46", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000042813002", "@num": "L313-20", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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2° elle est créée depuis moins de huit ans ;

3° a. elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B, représentant au moins 15 % des charges, à l'exception des pertes de change et des charges nettes sur cessions de valeurs mobilières de placement, fiscalement déductibles au titre de cet exercice. Pour le calcul de ce ratio, il n'est pas tenu compte des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000044988663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044988663", "URL": "article/LEGI/ARTI/00/00/44/98/86/LEGIARTI000044988663.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l'article 69 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux dépenses facturées au titre des contrats de collaboration conclus à compter du 1er janvier 2022.

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2° elle est créée depuis moins de onze ans ;

3° a. elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B et au 1 du A du II de l'article 244 quater B bis, représentant au moins 15 % des charges, à l'exception des pertes de change et des charges nettes sur cessions de valeurs mobilières de placement, fiscalement déductibles au titre de cet exercice. Pour le calcul de ce ratio, il n'est pas tenu compte des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000046868481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046868481", "URL": "article/LEGI/ARTI/00/00/46/86/84/LEGIARTI000046868481.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l'article 33 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions s'appliquent aux entreprises créées à compter du 1er janvier 2023.

\n
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2° elle est créée depuis moins de huit ans ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

" } }, "LEGIARTI000048844070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-03-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844070", "URL": "article/LEGI/ARTI/00/00/48/84/40/LEGIARTI000048844070.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
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\n

2° elle est créée depuis moins de huit ans ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

c. Ou elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B et au 1 du A du II de l'article 244 quater B bis, représentant entre 5 et 15 % des charges, à l'exception des pertes de change et des charges nettes sur cessions de valeurs mobilières de placement, fiscalement déductibles au titre de cet exercice et elle satisfait à des indicateurs de performance économique définis selon des modalités précisées par décret. Pour le calcul du ratio de dépenses de recherche, il n'est pas tenu compte des charges engagées auprès d'autres jeunes entreprises de croissance ou jeunes entreprises innovantes réalisant des projets de recherche et de développement ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

\n
" } }, "LEGIARTI000049600838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 Q", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049600838", "URL": "article/LEGI/ARTI/00/00/49/60/08/LEGIARTI000049600838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2024-464 du 24 mai 2024, ces dispositions entrent en vigueur le 1er juin 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000740653", "#text": "Décret n°98-400 du 22 mai 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000049594068", "@num": "1", "#text": "Décret n°2024-464 du 24 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000006302407", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900784", "@num": "L1111-3", "#text": "Code du travail - art. L1111-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901310", "@num": "L1251-54", "#text": "Code du travail - art. L1251-54", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162213", "@fin": "2024-06-01", "#text": "Section II quinquies : Entreprises implantées en Corse", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000049600836", "@fin": "2999-01-01", "#text": "Section II quinquies : Jeunes entreprises innovantes", "@debut": "2024-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298468", "@fin": "2014-05-30", "@num": "49 Q", "@etat": "PERIME", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049600838", "@fin": "2999-01-01", "@num": "49 Q", "@etat": "VIGUEUR", "@debut": "2024-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les indicateurs de performance économique mentionnés au c du 3° de l'article 44 sexies-0 A du code général des impôts sont satisfaits lorsque l'entreprise remplit les conditions cumulatives suivantes, appréciées à la clôture de l'exercice :

a) Son effectif, calculé selon les modalités prévues aux articles L. 1111-2, L. 1111-3 et L. 1251-54 du code du travail, a augmenté d'au moins 100 % et d'au moins dix salariés en équivalents temps plein, par rapport à celui constaté à la clôture de l'antépénultième exercice ;

b) Le montant de ses dépenses de recherche mentionnées au c du 3° du même article 44 sexies-0 A au cours de cet exercice n'a pas diminué par rapport à celui de l'exercice précédent.

Pour l'application du présent article, l'exercice est ramené ou porté, le cas échéant, à douze mois.

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Conformément au VI de l'article 22 de la LOI n° 2025-199 du 28 février 2025 de financement de la sécurité sociale pour 2025, ces dispositions entrent en vigueur le premier jour du mois suivant la publication de la présente loi, soit le 1er mars 2025, et est applicable aux cotisations et aux contributions dues au titre des périodes d'activité courant à compter de la même date.

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2° elle est créée depuis moins de huit ans ;

3° a. elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B et au 1 du A du II de l'article 244 quater B bis , représentant au moins 20 % des charges, à l'exception des pertes de change et des charges nettes sur cessions de valeurs mobilières de placement, fiscalement déductibles au titre de cet exercice. Pour le calcul de ce ratio, il n'est pas tenu compte des charges engagées auprès d'autres jeunes entreprises innovantes réalisant des projets de recherche et de développement ;

b. Ou elle est dirigée ou détenue directement à hauteur de 10 % au moins, seuls ou conjointement, par des étudiants, des personnes titulaires depuis moins de cinq ans d'un diplôme conférant le grade de master ou d'un doctorat, ou des personnes affectées à des activités d'enseignement ou de recherche, et elle a pour activité principale la valorisation de travaux de recherche auxquels ces dirigeants ou ces associés ont participé, au cours de leur scolarité ou dans l'exercice de leurs fonctions, au sein d'un établissement d'enseignement supérieur habilité à délivrer un diplôme conférant au moins le grade de master. Les conditions dans lesquelles est organisée cette valorisation sont fixées dans une convention conclue entre l'entreprise et l'établissement d'enseignement supérieur, dont le contenu et les modalités sont précisés par décret en Conseil d'Etat. Ce décret définit notamment la nature des travaux de recherche qui font l'objet de la convention, les prestations dont peut bénéficier l'entreprise et les modalités de la rémunération de l'établissement d'enseignement supérieur ;

c. Ou elle a réalisé des dépenses de recherche, définies aux a à g du II de l'article 244 quater B et au 1 du A du II de l'article 244 quater B bis, représentant entre 5 et 20 % des charges, à l'exception des pertes de change et des charges nettes sur cessions de valeurs mobilières de placement, fiscalement déductibles au titre de cet exercice et elle satisfait à des indicateurs de performance économique définis selon des modalités précisées par décret. Pour le calcul du ratio de dépenses de recherche, il n'est pas tenu compte des charges engagées auprès d'autres jeunes entreprises de croissance ou jeunes entreprises innovantes réalisant des projets de recherche et de développement ;

4° son capital est détenu de manière continue à 50 % au moins :

a. par des personnes physiques ;

b. ou par une société répondant aux mêmes conditions dont le capital est détenu pour 50 % au moins par des personnes physiques ;

c. ou par des sociétés de capital-risque, des fonds communs de placement à risques, des fonds professionnels spécialisés relevant de l'article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionnels de capital investissement, des sociétés de libre partenariat, des sociétés de développement régional, des sociétés financières d'innovation ou des sociétés unipersonnelles d'investissement à risque à la condition qu'il n'existe pas de lien de dépendance au sens du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds ;

e. ou par des établissements publics de recherche et d'enseignement ou leurs filiales ;

\n
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Article 1 ENTIEREMENT_MODIF (Décret n° 2024-464 du 24 mai 2024 relatif à la définition des indicateurs de performance économique prévus au c du 3° de l'article 44 sexies-0 A du code général des impôts)