{ "article": { "LEGIARTI000051173225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "55", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051173225", "URL": "article/LEGI/ARTI/00/00/51/17/32/LEGIARTI000051173225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215812", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215816", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215760", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649371", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215786", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051232606", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232580", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172989", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172993", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2025-02-16" } ] }, "@cid": "JORFTEXT000051168007", "@nor": "ECOX2423405L", "@num": "2025-127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051168007", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051172988", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" } ], "@date_publi": "2025-02-15", "@date_signature": "2025-02-14", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051173225", "@fin": "2999-01-01", "@num": "55", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168706", "@fin": "2999-01-01", "@num": "55", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. II. III - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 244 quater B, Art. 1653 F\n
\n

- Code monétaire et financier\n
\n Art. L214-30\n
\n

- Livre des procédures fiscales\n
\n Art. L80 B\n
\n

IV. - Le présent article s'applique aux dépenses exposées à compter du lendemain de la promulgation de la présente loi.

" } }, "LEGIARTI000006315077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315077", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315077.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 19 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332965", "@num": "ANNEXE II", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332966", "@num": "ANNEXE III", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006333213", "@num": "1", "#text": "Arrêté du 16 mai 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201511", "@nortexte": "BUDF9700018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-16" }, { "@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": "LEGIARTI000006231701", "@num": "3", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000019201675", "@num": "Annexe", "#text": "Arrêté du 11 juin 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019201677", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000050079600", "@num": "2 bis", "#text": "Arrêté du 23 décembre 2013 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "#text": "CGI L80 A al. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051509131", "#text": "Décret n°2025-366 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051507915", "@nortexte": "ECOE2426150D", "@numtexte": "2025-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315087", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052233", "@num": "L80 CB", "#text": "Livre des procédures fiscales - art. L80 CB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513355", "@num": "R*80 B-1", "#text": "Livre des procédures fiscales - art. R*80 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622393", "@num": "R*80 B-10", "#text": "Livre des procédures fiscales - art. R*80 B-10 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561457", "@num": "R*80 B-11", "#text": "Livre des procédures fiscales - art. R*80 B-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561462", "@num": "R*80 B-12", "#text": "Livre des procédures fiscales - art. R*80 B-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561467", "@num": "R*80 B-13", "#text": "Livre des procédures fiscales - art. R*80 B-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561474", "@num": "R*80 B-14", "#text": "Livre des procédures fiscales - art. R*80 B-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513319", "@num": "R*80 B-15", "#text": "Livre des procédures fiscales - art. 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R*80 CB-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315077", "@fin": "1996-05-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315078", "@fin": "1997-04-11", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315079", "@fin": "1999-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315080", "@fin": "2001-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": 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"@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059969", "@fin": "2011-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381794", "@fin": "2011-06-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166657", "@fin": "2013-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948319", "@fin": "2014-05-30", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012291", "@fin": "2018-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La garantie prévue au premier alinéa de l'article 80 A est applicable lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal.
\n
" } }, "LEGIARTI000006315078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315078", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 [*DDOEF*] art. 12 I, II JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000377595", "#text": "Décret 96-557 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000377595", "@nortexte": "BUDF9600022D", "@numtexte": "96-557", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332965", "@num": "ANNEXE II", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332966", "@num": "ANNEXE III", "#text": "Arrêté du 25 juillet 1996 - art. 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R*80 CB-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315077", "@fin": "1996-05-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315078", "@fin": "1997-04-11", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315079", "@fin": "1999-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315080", "@fin": "2001-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": 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"@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059969", "@fin": "2011-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381794", "@fin": "2011-06-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166657", "@fin": "2013-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948319", "@fin": "2014-05-30", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012291", "@fin": "2018-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La garantie prévue au premier alinéa de l'article L. 80 A est applicable :
\n
1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;
\n
2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :
\n
a. a demandé le bénéfice des dispositions du deuxième alinéa de l'article 39 AB, du dernier alinéa de l'article 39 quinquies D ou du deuxième alinéa de l'article 39 quinquies DA du code général des impôts ;
\n
b. a notifié à l'administration sa volonté de bénéficier des dispositions du premier alinéa de l'article 39 AB, des articles 39 AC, 39 quinquies A, des premier et deuxième alinéas de l'article 39 quinquies D, du premier alinéa de l'article 39 quinquies DA ou des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC ou 44 sexies du code général des impôts.
\n
La demande ou la notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent 2°, notamment le contenu, le lieu de dépôt des demandes ainsi que les modalités selon lesquelles l'administration accuse réception de ces demandes et notifications.
" } }, "LEGIARTI000006315079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315079", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315079.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332965", "@num": "ANNEXE II", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332966", "@num": "ANNEXE III", "#text": "Arrêté du 25 juillet 1996 - art. 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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :
\n
1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;
\n
2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :
\n
a. a demandé le bénéfice des dispositions du deuxième alinéa de l'article 39 AB, du dernier alinéa de l'article 39 quinquies D ou du deuxième alinéa de l'article 39 quinquies DA du code général des impôts ;
\n
b. a notifié à l'administration sa volonté de bénéficier des dispositions du premier alinéa de l'article 39 AB, des articles 39 AC, 39 quinquies A, des premier et deuxième alinéas de l'article 39 quinquies D, du premier alinéa de l'article 39 quinquies DA ou des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC ou 44 sexies du code général des impôts.
\n
La demande ou la notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent 2°, notamment le contenu, le lieu de dépôt des demandes ainsi que les modalités selon lesquelles l'administration accuse réception de ces demandes et notifications (1).
\n
((3° Lorsque l'administration n'a pas répondu dans un délai de six mois à un redevable de bonne foi qui a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche est éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.
\n
((Un décret en Conseil d'Etat précise les conditions d'application du présent 3°)) (M).
\n
(1) Les dispositions du 2° sont applicables aux demandes et notifications adressées à compter du 1er juillet 1996.
\n
(M) Modification de la loi 96-1181. Ces dispositions sont applicables aux demandes adressées à compter du 1er mars 1997..
" } }, "LEGIARTI000006315080": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315080", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315080.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

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1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

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2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

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a. a demandé le bénéfice des dispositions du dernier alinéa de l'article 39 quinquies D du code général des impôts ;

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b. a notifié à l'administration sa volonté de bénéficier des dispositions du premier alinéa de l'article 39 AB, des articles 39 AC, 39 quinquies A, des premier et deuxième alinéas de l'article 39 quinquies D, du premier alinéa de l'article 39 quinquies DA ou des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC ou 44 sexies du code général des impôts.

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La demande ou la notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

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Un décret en Conseil d'Etat précise les conditions d'application du présent 2°, notamment le contenu, le lieu de dépôt des demandes ainsi que les modalités selon lesquelles l'administration accuse réception de ces demandes et notifications ;

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3° Lorsque l'administration n'a pas répondu dans un délai de six mois à un redevable de bonne foi qui a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche est éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.

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Un décret en Conseil d'Etat précise les conditions d'application du présent 3°.

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" } }, "LEGIARTI000006315081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315081", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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R*80 B-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513326", "@num": "R*80 B-7", "#text": "Livre des procédures fiscales - art. R*80 B-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012382", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513323", "@num": "R*80 B-9", "#text": "Livre des procédures fiscales - art. 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R*80 CB-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, 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"@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059969", "@fin": "2011-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381794", "@fin": "2011-06-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166657", "@fin": "2013-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948319", "@fin": "2014-05-30", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012291", "@fin": "2018-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

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1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

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2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

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a. Disposition devenue sans objet ;

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b. a notifié à l'administration sa volonté de bénéficier des dispositions des articles 39 AB, 39 AC, 39 quinquies A, 39 quinquies D, 39 quinquies DA ou des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC ou 44 sexies du code général des impôts.

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La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

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Un décret en Conseil d'Etat précise les conditions d'application du présent 2°, notamment le contenu, le lieu de dépôt ainsi que les modalités selon lesquelles l'administration accuse réception de ces notifications ;

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Un décret en Conseil d'Etat précise les conditions d'application du présent 3°.

\n
" } }, "LEGIARTI000006315082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315082", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315082.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332965", "@num": "ANNEXE II", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332966", "@num": "ANNEXE III", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006333213", "@num": "1", "#text": "Arrêté du 16 mai 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201511", "@nortexte": "BUDF9700018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-16" }, { "@id": "LEGIARTI000006321733", "@num": "13", "#text": "Loi - art. 13 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@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": "LEGIARTI000006231701", "@num": "3", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000019201675", "@num": "Annexe", "#text": "Arrêté du 11 juin 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019201677", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000050079600", "@num": "2 bis", "#text": "Arrêté du 23 décembre 2013 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "#text": "CGI 39 quinquies D, 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC, 44 sexies, 244 quater B, 39 AB, 39 AC, 39 quinquies A, 39 quinquies DA, 44 sexies-0 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051509131", "#text": "Décret n°2025-366 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051507915", "@nortexte": "ECOE2426150D", "@numtexte": "2025-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. 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R*80 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622393", "@num": "R*80 B-10", "#text": "Livre des procédures fiscales - art. R*80 B-10 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561457", "@num": "R*80 B-11", "#text": "Livre des procédures fiscales - art. R*80 B-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561462", "@num": "R*80 B-12", "#text": "Livre des procédures fiscales - art. R*80 B-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561467", "@num": "R*80 B-13", "#text": "Livre des procédures fiscales - art. R*80 B-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561474", "@num": "R*80 B-14", "#text": "Livre des procédures fiscales - art. R*80 B-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513319", "@num": "R*80 B-15", "#text": "Livre des procédures fiscales - art. R*80 B-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513316", "@num": "R*80 B-16", "#text": "Livre des procédures fiscales - art. R*80 B-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046475360", "@num": "R*80 B-17", "#text": "Livre des procédures fiscales - art. R*80 B-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046475364", "@num": "R*80 B-19", "#text": "Livre des procédures fiscales - art. R*80 B-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316206", "@num": "R*80 B-4", "#text": "Livre des procédures fiscales - art. R*80 B-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513339", "@num": "R*80 B-5", "#text": "Livre des procédures fiscales - art. R*80 B-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570351", "@num": "R*80 B-6", "#text": "Livre des procédures fiscales - art. R*80 B-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513335", "@num": "R*80 B-6-1", "#text": "Livre des procédures fiscales - art. R*80 B-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021009042", "@num": "R*80 B-6-2", "#text": "Livre des procédures fiscales - art. R*80 B-6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513331", "@num": "R*80 B-6-3", "#text": "Livre des procédures fiscales - art. R*80 B-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513326", "@num": "R*80 B-7", "#text": "Livre des procédures fiscales - art. R*80 B-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012382", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513323", "@num": "R*80 B-9", "#text": "Livre des procédures fiscales - art. R*80 B-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493746", "@num": "R*80 CB-5", "#text": "Livre des procédures fiscales - art. R*80 CB-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493743", "@num": "R*80 CB-6", "#text": "Livre des procédures fiscales - art. R*80 CB-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315077", "@fin": "1996-05-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315078", "@fin": "1997-04-11", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315079", "@fin": "1999-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315080", "@fin": "2001-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315081", "@fin": "2003-12-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315082", "@fin": "2004-12-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315083", "@fin": "2006-12-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315084", "@fin": "2009-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017889838", "@fin": "2009-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288726", "@fin": "2009-08-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059969", "@fin": "2011-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381794", "@fin": "2011-06-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166657", "@fin": "2013-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948319", "@fin": "2014-05-30", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012291", "@fin": "2018-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

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1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

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2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

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a. Disposition devenue sans objet ;

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La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

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Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

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4° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de quatre mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise constitue une jeune entreprise innovante au sens de l'article 44 sexies-0 A du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 4° concernant les documents et informations qui doivent être fournis.

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" } }, "LEGIARTI000006315083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315083", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315083.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAG" } }, "NOTA": { "CONTENU": "
Nota (1) : Loi 2004-1485 2004-12-30 art. 19 II et art. 23 II : Ces dispositions sont applicables aux demandes adressées à compter du 1er janvier 2005.
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Nota (2) : Loi 2004-1485 2004-12-30 art. 20 II : Ces dispositions s'appliquent à compter du 1er janvier 2005.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332965", "@num": "ANNEXE II", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332966", "@num": "ANNEXE III", "#text": "Arrêté du 25 juillet 1996 - art. ANNEXE III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006333213", "@num": "1", "#text": "Arrêté du 16 mai 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201511", "@nortexte": "BUDF9700018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-16" }, { "@id": "LEGIARTI000019201675", "@num": "Annexe", "#text": "Arrêté du 11 juin 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019201677", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000050079600", "@num": "2 bis", "#text": "Arrêté du 23 décembre 2013 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "#text": "CGI 39 AB, 39 AC, 39 quinquies A, 39 quinquies D, 39 quinquies DA, 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC, 44 sexies, 44 octies, 244 quater B, 44 sexies-0 A, 44 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L80 A", "@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": "LEGIARTI000006231701", "@num": "3", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006322272", "@num": "19", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 19 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322274", "@num": "20", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 20 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322277", "@num": "23", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 23 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 art. 24 IV 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": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051509131", "#text": "Décret n°2025-366 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051507915", "@nortexte": "ECOE2426150D", "@numtexte": "2025-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315087", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052233", "@num": "L80 CB", "#text": "Livre des procédures fiscales - art. L80 CB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513355", "@num": "R*80 B-1", "#text": "Livre des procédures fiscales - art. R*80 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622393", "@num": "R*80 B-10", "#text": "Livre des procédures fiscales - art. R*80 B-10 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561457", "@num": "R*80 B-11", "#text": "Livre des procédures fiscales - art. R*80 B-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561462", "@num": "R*80 B-12", "#text": "Livre des procédures fiscales - art. R*80 B-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561467", "@num": "R*80 B-13", "#text": "Livre des procédures fiscales - art. R*80 B-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561474", "@num": "R*80 B-14", "#text": "Livre des procédures fiscales - art. R*80 B-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513319", "@num": "R*80 B-15", "#text": "Livre des procédures fiscales - art. R*80 B-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513316", "@num": "R*80 B-16", "#text": "Livre des procédures fiscales - art. R*80 B-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046475360", "@num": "R*80 B-17", "#text": "Livre des procédures fiscales - art. R*80 B-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046475364", "@num": "R*80 B-19", "#text": "Livre des procédures fiscales - art. R*80 B-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316206", "@num": "R*80 B-4", "#text": "Livre des procédures fiscales - art. R*80 B-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513339", "@num": "R*80 B-5", "#text": "Livre des procédures fiscales - art. R*80 B-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570351", "@num": "R*80 B-6", "#text": "Livre des procédures fiscales - art. R*80 B-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513335", "@num": "R*80 B-6-1", "#text": "Livre des procédures fiscales - art. R*80 B-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021009042", "@num": "R*80 B-6-2", "#text": "Livre des procédures fiscales - art. R*80 B-6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513331", "@num": "R*80 B-6-3", "#text": "Livre des procédures fiscales - art. R*80 B-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513326", "@num": "R*80 B-7", "#text": "Livre des procédures fiscales - art. R*80 B-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012382", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513323", "@num": "R*80 B-9", "#text": "Livre des procédures fiscales - art. R*80 B-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493746", "@num": "R*80 CB-5", "#text": "Livre des procédures fiscales - art. R*80 CB-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493743", "@num": "R*80 CB-6", "#text": "Livre des procédures fiscales - art. R*80 CB-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315077", "@fin": "1996-05-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315078", "@fin": "1997-04-11", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315079", "@fin": "1999-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315080", "@fin": "2001-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315081", "@fin": "2003-12-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315082", "@fin": "2004-12-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315083", "@fin": "2006-12-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315084", "@fin": "2009-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017889838", "@fin": "2009-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288726", "@fin": "2009-08-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059969", "@fin": "2011-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381794", "@fin": "2011-06-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166657", "@fin": "2013-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948319", "@fin": "2014-05-30", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012291", "@fin": "2018-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

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1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

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2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

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a. Disposition devenue sans objet ;

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La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

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Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

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5° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de quatre mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise pouvait bénéficier des dispositions de l'article 44 undecies du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 5° concernant les documents et informations qui doivent être fournis ;

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6° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, l'assurance qu'il ne dispose pas en France d'un établissement stable ou d'une base fixe au sens de la convention fiscale liant la France à l'État dans lequel ce contribuable est résident.

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Un décret en Conseil d'État précise les modalités d'application du présent 6° (1) ;

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7° Lorsque l'administration a conclu un accord préalable portant sur la méthode de détermination des prix mentionnés au 2° de l'article L. 13 B, soit avec l'autorité compétente désignée par une convention fiscale bilatérale destinée à éliminer les doubles impositions, soit avec le contribuable. (2)

\n
" } }, "LEGIARTI000006315084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315084", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315084.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ACXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019201677", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000050079600", "@num": "2 bis", "#text": "Arrêté du 23 décembre 2013 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "#text": "CGI 39 AB, 39 AC, 39 quinquies A, 39 quinquies D, 39 quinquies DA, 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC, 44 sexies, 44 octies A, 244 quater B, 44 sexies-0 A, 44 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L80 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000051509131", "#text": "Décret n°2025-366 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051507915", "@nortexte": "ECOE2426150D", "@numtexte": "2025-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. 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R*80 B-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561467", "@num": "R*80 B-13", "#text": "Livre des procédures fiscales - art. R*80 B-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561474", "@num": "R*80 B-14", "#text": "Livre des procédures fiscales - art. R*80 B-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513319", "@num": "R*80 B-15", "#text": "Livre des procédures fiscales - art. 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R*80 B-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513326", "@num": "R*80 B-7", "#text": "Livre des procédures fiscales - art. R*80 B-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012382", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513323", "@num": "R*80 B-9", "#text": "Livre des procédures fiscales - art. R*80 B-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493746", "@num": "R*80 CB-5", "#text": "Livre des procédures fiscales - art. R*80 CB-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493743", "@num": "R*80 CB-6", "#text": "Livre des procédures fiscales - art. 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"@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059969", "@fin": "2011-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2009-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381794", "@fin": "2011-06-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166657", "@fin": "2013-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948319", "@fin": "2014-05-30", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012291", "@fin": "2018-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

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1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

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2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

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a. Disposition devenue sans objet ;

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La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

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Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

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Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

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\n

\n
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Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.
\n
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Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.
\n
Le règlement général de l'Autorité des marchés financiers fixe les autres cas et les conditions dans lesquels le règlement du fonds prévoit, le cas échéant, que l'émission des parts est interrompue de façon provisoire ou définitive.
" } }, "LEGIARTI000017889838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017889838", "URL": "article/LEGI/ARTI/00/00/17/88/98/LEGIARTI000017889838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

3° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un redevable de bonne foi qui a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche est éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.

Pour l'examen des demandes mentionnées au premier alinéa, l'administration des impôts sollicite l'avis des services relevant du ministre chargé de la recherche ou d'organismes chargés de soutenir l'innovation dont la liste est fixée par décret en Conseil d'Etat lorsque l'appréciation du caractère scientifique et technique du projet de dépenses de recherche présenté par l'entreprise le nécessite.

Les personnes consultées en application du deuxième alinéa du 3° sont tenues au secret professionnel dans les conditions prévues à l'article L. 103 du présent livre.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

\n
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"LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ; elle se prononce dans un délai de trois mois lorsqu'elle est saisie d'une demande écrite, précise et complète par un redevable de bonne foi.

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande.

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B du code général des impôts n'est pas remplie.
Les personnes consultées en application du deuxième alinéa du 3° sont tenues au secret professionnel dans les conditions prévues à l'article L. 103 du présent livre.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

4° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise constitue une jeune entreprise innovante au sens de l'article 44 sexies-0 A du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 4° concernant les documents et informations qui doivent être fournis ;

5° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise pouvait bénéficier des dispositions de l'article 44 undecies du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 5° concernant les documents et informations qui doivent être fournis ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

8° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite, précise et complète de la situation de fait, si les revenus de son activité professionnelle, lorsqu'elle est soumise à l'impôt sur le revenu, relèvent de la catégorie des bénéfices industriels et commerciaux au sens de l'article 34 du code général des impôts ou des bénéfices des professions libérales et des charges et offices dont les titulaires n'ont pas la qualité de commerçants mentionnés à l'article 92 du même code, ou, s'agissant d'une société civile, si les résultats de son activité professionnelle sont soumis à l'impôt sur le revenu ou à l'impôt sur les sociétés.

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
" } }, "LEGIARTI000019680932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2008-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000019680932", "URL": "article/LEGI/ARTI/00/00/19/68/09/LEGIARTI000019680932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2008-1081 du 23 octobre 2008 article 8 : Les dispositions du 6° et du 7° de l'article 1er et celles du 2° de l'article 2 sont immédiatement applicables aux organismes constitués à la date de publication des décrets prévus respectivement par ces dispositions.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328274", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000025917086", "@num": "312-10", "#text": "Arrêté du 12 novembre 2004 - art. 312-10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036893317", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022910", "@num": "411-20-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-20-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022916", "@num": "411-21-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-21-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535939", "@num": "412-31", "#text": "Arrêté du 12 novembre 2004 - art. 412-31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022920", "@num": "413-41", "#text": "Arrêté du 12 novembre 2004 - art. 413-41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022929", "@num": "413-44", "#text": "Arrêté du 12 novembre 2004 - art. 413-44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000047127522", "@num": "422-120-1", "#text": "Arrêté du 12 novembre 2004 - art. 422-120-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000019680174", "@num": "1", "#text": "Ordonnance n°2008-1081\n du 23 octobre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019679863", "@nortexte": "ECET0823764R", "@numtexte": "2008-1081", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-10-23" }, { "@id": "LEGIARTI000020502320", "@num": "2", "#text": "Ordonnance n°2009-394 du 9 avril 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020499142", "@nortexte": "ECET0903705R", "@numtexte": "2009-394", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000038692436", "@num": "4", "#text": "Ordonnance n° 2019-75 du 6 février 2019 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038100584", "@nortexte": "ECOT1901015R", "@numtexte": "2019-75", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-02-06" }, { "@id": "LEGIARTI000042009527", "@num": "1", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042009528", "@num": "2", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000049897458", "@num": "13", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000051173019", "@num": "12", "#text": "LOI n°2025-127 du 14 février 2025 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051322599", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648624", "@num": "L214-3", "#text": "Code monétaire et financier - art. L214-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184596", "@fin": "2011-08-03", "#text": "Sous-section 3 : Règles particulières aux fonds communs de placement", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.

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Dans les mêmes circonstances, lorsque la cession de certains actifs ne serait pas conforme à l'intérêt des porteurs, ceux-ci peuvent être transférés à un nouveau fonds. La scission est décidée par la société de gestion. Par dérogation à l'article L. 214-3, elle n'est pas soumise à l'agrément de l'Autorité des marchés financiers, mais lui est déclarée sans délai. Chaque porteur reçoit un nombre de parts du nouveau fonds égal à celui qu'il détient dans l'ancien. Le fonds créé ne peut émettre de nouvelles parts. Ses parts sont amorties au fur et à mesure de la cession de ses actifs. Les conditions d'application du présent alinéa sont définies par décret.

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Le règlement général de l'Autorité des marchés financiers fixe les autres cas et les conditions dans lesquels le règlement du fonds prévoit, le cas échéant, que l'émission des parts est interrompue de façon provisoire ou définitive.

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" } }, "LEGIARTI000020059969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020059969", "URL": "article/LEGI/ARTI/00/00/20/05/99/LEGIARTI000020059969.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-776 du 4 août 2008 : Le 3 bis entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2010.

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"LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

3° bis Lorsque les services relevant du ministre chargé de la recherche ou un organisme chargé de soutenir l'innovation figurant sur la liste mentionnée au 3° n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.

La prise de position des services relevant du ministre chargé de la recherche ou de l'organisme chargé de soutenir l'innovation est notifiée au contribuable et à l'administration des impôts. Cette réponse doit être motivée.

Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
" } }, "LEGIARTI000023381794": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381794", "URL": "article/LEGI/ARTI/00/00/23/38/17/LEGIARTI000023381794.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-776 du 4 août 2008 : Le 3 bis entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2010.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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ANNEXE III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006333213", "@num": "1", "#text": "Arrêté du 16 mai 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201511", "@nortexte": "BUDF9700018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-16" }, { "@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": "LEGIARTI000006231701", "@num": "3", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000019201675", "@num": "Annexe", "#text": "Arrêté du 11 juin 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019201677", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000023347195", "@num": "129", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000050079600", "@num": "2 bis", "#text": "Arrêté du 23 décembre 2013 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051509131", "#text": "Décret n°2025-366 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051507915", "@nortexte": "ECOE2426150D", "@numtexte": "2025-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302284", "@num": "39 AB", "#text": "Code général des impôts, CGI. - art. 39 AB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302292", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307611", "@num": "39 quinquies A", "#text": "Code général des impôts, CGI. - art. 39 quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307616", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302904", "@num": "39 quinquies DA", "#text": "Code général des impôts, CGI. - art. 39 quinquies DA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307629", "@num": "39 quinquies E", "#text": "Code général des impôts, CGI. - art. 39 quinquies E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307643", "@num": "39 quinquies F", "#text": "Code général des impôts, CGI. - art. 39 quinquies F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307760", "@num": "39 quinquies FA", "#text": "Code général des impôts, CGI. - art. 39 quinquies FA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302340", "@num": "39 quinquies FC", "#text": "Code général des impôts, CGI. - art. 39 quinquies FC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023360336", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302407", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302433", "@num": "44 undecies", "#text": "Code général des impôts, CGI. - art. 44 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315819", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314948", "@num": "L13 B", "#text": "Livre des procédures fiscales - art. L13 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315076", "@num": "L80 A", "#text": "Livre des procédures fiscales - art. L80 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315087", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052233", "@num": "L80 CB", "#text": "Livre des procédures fiscales - art. L80 CB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513355", "@num": "R*80 B-1", "#text": "Livre des procédures fiscales - art. R*80 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622393", "@num": "R*80 B-10", "#text": "Livre des procédures fiscales - art. R*80 B-10 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561457", "@num": "R*80 B-11", "#text": "Livre des procédures fiscales - art. R*80 B-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561462", "@num": "R*80 B-12", "#text": "Livre des procédures fiscales - art. R*80 B-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561467", "@num": "R*80 B-13", "#text": "Livre des procédures fiscales - art. R*80 B-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561474", "@num": "R*80 B-14", "#text": "Livre des procédures fiscales - art. R*80 B-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513319", "@num": "R*80 B-15", "#text": "Livre des procédures fiscales - art. R*80 B-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513316", "@num": "R*80 B-16", "#text": "Livre des procédures fiscales - art. R*80 B-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046475360", "@num": "R*80 B-17", "#text": "Livre des procédures fiscales - art. R*80 B-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046475364", "@num": "R*80 B-19", "#text": "Livre des procédures fiscales - art. R*80 B-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316206", "@num": "R*80 B-4", "#text": "Livre des procédures fiscales - art. 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R*80 B-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021009042", "@num": "R*80 B-6-2", "#text": "Livre des procédures fiscales - art. R*80 B-6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513331", "@num": "R*80 B-6-3", "#text": "Livre des procédures fiscales - art. R*80 B-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513326", "@num": "R*80 B-7", "#text": "Livre des procédures fiscales - art. R*80 B-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012382", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513323", "@num": "R*80 B-9", "#text": "Livre des procédures fiscales - art. R*80 B-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493746", "@num": "R*80 CB-5", "#text": "Livre des procédures fiscales - art. 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"@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315077", "@fin": "1996-05-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315078", "@fin": "1997-04-11", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315079", "@fin": "1999-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315080", "@fin": "2001-03-31", "@num": "L80 B", "@etat": "MODIFIE", "@debut": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2025-02-16", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215760", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

3° bis Lorsque les services relevant du ministre chargé de la recherche ou un organisme chargé de soutenir l'innovation figurant sur la liste mentionnée au 3° n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.

Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
" } }, "LEGIARTI000024166657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024166657", "URL": "article/LEGI/ARTI/00/00/24/16/66/LEGIARTI000024166657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-776 du 4 août 2008 : Le 3 bis entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2010.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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ANNEXE III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006333213", "@num": "1", "#text": "Arrêté du 16 mai 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201511", "@nortexte": "BUDF9700018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-16" }, { "@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": "LEGIARTI000006231701", "@num": "3", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000019201675", "@num": "Annexe", "#text": "Arrêté du 11 juin 2008 - art. 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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B du code général des impôts n'est pas remplie.
Les personnes consultées en application du deuxième alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

3° bis Lorsque les services relevant du ministre chargé de la recherche ou un organisme chargé de soutenir l'innovation figurant sur la liste mentionnée au 3° n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.

Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
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"LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le I et le 1° du II de l'article L. 214-28 émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application du présent alinéa, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

2° Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.

Les dispositions du IV et du V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du II du présent article et du quota d'investissement de 60 % qui leur est propre.

II.-Sont également éligibles au quota d'investissement de 60 % mentionné au I les titres mentionnés au III de l'article L. 214-28 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

III.-L'actif du fonds est constitué pour 40 % au moins de titres reçus en contrepartie de souscriptions au capital ou de titres reçus en contrepartie d'obligations converties de sociétés respectant les conditions définies au I.

IV.-1° Sous réserve du respect de la limite de 20 % prévue au II, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux I et III de l'article L. 214-28 émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au 2° du I est appréciée par l'organisme mentionné à ce même 2° au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

-et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du 2° du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du 2° du I ;

2° Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1° et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1°.

V.-Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

En cas de cession par une société mère mentionnée au premier alinéa du IV de titres de filiales mentionnées au d de ce même IV remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le I et le 1° du II de l'article L. 214-28 émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
" } }, "LEGIARTI000026948319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026948319", "URL": "article/LEGI/ARTI/00/00/26/94/83/LEGIARTI000026948319.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2012-1509 du 29 décembre 2012 de finances pour 2013 art. 71 III : les présentes dispositions s'appliquent aux demandes adressées à compter du 1er janvier 2013.
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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

3° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un redevable de bonne foi qui a demandé, au moins six mois avant la date limite de dépôt de la déclaration spéciale, à partir d'une présentation écrite, précise et complète de la situation de fait, si son projet de recherche est éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts, au titre des dépenses mentionnées aux a à j et, à compter du 1er janvier 2014, aux a à k du II du même article. Lorsque le projet de recherche est pluriannuel, cette demande doit être effectuée au moins six mois avant la date limite de dépôt de la première déclaration spéciale relative à ce projet.

Pour l'examen des demandes mentionnées au premier alinéa, l'administration des impôts sollicite l'avis des services relevant du ministre chargé de la recherche ou d'organismes chargés de soutenir l'innovation dont la liste est fixée par décret en Conseil d'Etat lorsque l'appréciation du caractère scientifique et technique du projet de recherche présenté par l'entreprise le nécessite.

L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B du code général des impôts n'est pas remplie.
Les personnes consultées en application du deuxième alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

3° bis Lorsque les services relevant du ministre chargé de la recherche ou un organisme chargé de soutenir l'innovation figurant sur la liste mentionnée au 3° n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, au moins six mois avant la date limite de dépôt de la déclaration spéciale, à partir d'une présentation écrite, précise et complète de la situation de fait, si son projet de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts, au titre des dépenses mentionnées aux a à j et, à compter du 1er janvier 2014, aux a à k du II du même article. Lorsque le projet de recherche est pluriannuel, cette demande doit être effectuée au moins six mois avant la date limite de dépôt de la première déclaration spéciale relative à ce projet.

Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
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art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173225", "@num": "55", "#text": "LOI n°2025-127 du 14 février 2025 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051322599", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. 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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28 et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application des présentes dispositions, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

Les dispositions des IV et V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du II du présent article et du quota d'investissement de 60 % qui leur est propre.

IV.-1. Sous réserve du respect de la limite de 20 % prévue au II, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux I et III de l'article L. 214-28 émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au 2° du I est appréciée par l'organisme mentionné 2° au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce 1.

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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(1) Conformément à l'article 18 III B de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, ces dispositions telles qu'issues du 2° du A du II du même article, s'appliquent aux demandes d'agrément de constitution de fonds déposées à compter du 1er janvier 2017.

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L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179029", "@num": "L214-159", "#text": "Code monétaire et financier - art. L214-159 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649235", "@num": "L214-24", "#text": "Code monétaire et financier - art. L214-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421693", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2011-08-03" }, { "@id": "LEGISCTA000027787036", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027787032", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Fonds de capital investissement", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28 et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application des présentes dispositions, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

II.-Sont également éligibles au quota d'investissement de 70 % mentionné au I les titres mentionnés au III de l'article L. 214-28 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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VII.-L'Autorité des marchés financiers refuse d'agréer la constitution d'un fonds commun de placement dans l'innovation lorsque, au cours d'une période fixée par décret, chacun des fonds communs de placement dans l'innovation et des fonds d'investissement de proximité constitués par la société de gestion concernée présente un montant total de souscriptions inférieur à un seuil fixé par décret et lorsque l'ensemble des fonds de capital investissement, mentionnés aux articles L. 214-27 et suivants, et des fonds professionnels de capital investissement, mentionnés à l'article L. 214-159, gérés par la société de gestion représente un montant total des actifs sous gestion inférieur à un seuil fixé par décret (1).

\n
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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

Pour l'examen des demandes mentionnées au premier alinéa, l'administration des impôts sollicite l'avis des services relevant du ministre chargé de la recherche ou d'organismes chargés de soutenir l'innovation dont la liste est fixée par décret en Conseil d'Etat lorsque l'appréciation du caractère scientifique et technique du projet de recherche présenté par l'entreprise le nécessite.

L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B du code général des impôts n'est pas remplie.
Les personnes consultées en application du deuxième alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

3° bis Lorsque les services relevant du ministre chargé de la recherche ou un organisme chargé de soutenir l'innovation figurant sur la liste mentionnée au 3° n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, au moins six mois avant la date limite de dépôt de la déclaration spéciale, à partir d'une présentation écrite, précise et complète de la situation de fait, si son projet de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts, au titre des dépenses mentionnées aux a à j et, à compter du 1er janvier 2014, aux a à k du II du même article. Lorsque le projet de recherche est pluriannuel, cette demande doit être effectuée au moins six mois avant la date limite de dépôt de la première déclaration spéciale relative à ce projet.

Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ;

5° (périmé) ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
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L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. 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L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213428", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@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": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179029", "@num": "L214-159", "#text": "Code monétaire et financier - art. L214-159", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649235", "@num": "L214-24", "#text": "Code monétaire et financier - art. L214-24", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652335", "@num": "L421-1", "#text": "Code monétaire et financier - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652490", "@num": "L424-1", "#text": "Code monétaire et financier - art. L424-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421693", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2011-08-03" }, { "@id": "LEGISCTA000027787036", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027787032", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Fonds de capital investissement", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2025-02-16", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215786", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28, qui confèrent aux souscripteurs de titres de capital les seuls droits résultant de la qualité d'actionnaire ou d'associé, à l'exclusion de toute autre contrepartie notamment sous la forme de garantie en capital, de tarifs préférentiels ou d'accès prioritaire aux biens produits ou aux services rendus par la société, et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux c, e et i du 1 bis du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent les conditions suivantes :

1° Au moment de l'investissement initial par le fonds :

a) Etre une petite et moyenne entreprise au sens de l'annexe I du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité ;

b) Ne pas avoir de titres admis aux négociations sur un marché réglementé ou un système multilatéral de négociation français ou étranger au sens des articles L. 421-1 ou L. 424-1, sauf si ce marché est un système multilatéral de négociation où la majorité des instruments admis à la négociation sont émis par des petites et moyennes entreprises ;

c) Remplir l'une des deux conditions suivantes :

– avoir réalisé des dépenses de recherche définies aux a à g et aux j et k du II de l'article 244 quater B du code général des impôts représentant au moins 10 % des charges d'exploitation de l'un au moins des trois exercices précédant celui au cours duquel intervient la souscription.

Pour l'application aux entreprises n'ayant jamais clos d'exercice, les dépenses de recherche sont estimées pour l'exercice courant à la date de souscription et certifiées par un expert-comptable ou par un commissaire aux comptes ;

– être capable de démontrer qu'elle développe ou développera dans un avenir prévisible des produits, services ou procédés neufs ou substantiellement améliorés par rapport à l'état de la technique dans le secteur considéré et qui présentent un risque d'échec technologique ou industriel. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret ;

d) Remplir l'une des trois conditions suivantes :

– n'exercer son activité sur aucun marché ;

– exercer son activité sur un marché, quel qu'il soit, depuis moins de dix ans après sa première vente commerciale. Si l'entreprise a fait appel à l'organisme mentionné au dernier alinéa du c du présent 1°, celui-ci est également chargé de définir la date de première vente commerciale. A défaut, celle-ci est définie comme au troisième alinéa du d du 1 bis du I de l'article 885-0 V bis du code général des impôts ;

– avoir un besoin d'investissement initial en faveur du financement des risques qui, sur la base d'un plan d'entreprise établi en vue d'intégrer un nouveau marché géographique ou de produits, est supérieur à 50 % de son chiffre d'affaires annuel moyen des cinq années précédentes ;

2° Lors de chaque investissement par le fonds dans la société :

a) Ne pas être qualifiable d'entreprise en difficulté au sens du 18 de l'article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité ;

b) Respecter la condition mentionnée au j du 1 bis du I de l'article 885-0 V bis du code général des impôts.

Les dispositions du V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du quota d'investissement de 70 % qui leur est propre.

II. – Lorsque les titres d'une société respectant initialement les conditions prévues au I du présent article détenus par un fonds commun de placement dans l'innovation sont, postérieurement à l'investissement initial, admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation français ou étranger, ils continuent à être pris en compte dans le quota d'investissement de 70 % pendant une durée de cinq ans à compter de leur admission.

III. – A. – L'actif du fonds est constitué, pour le respect du quota mentionné au I :

1° De titres ou parts reçus en contrepartie de souscriptions au capital, d'obligations dont le contrat d'émission prévoit obligatoirement le remboursement en actions, de titres reçus en contrepartie d'obligations converties, d'obligations convertibles ou d'avances en compte courant de sociétés respectant les conditions définies au I. Les titres ou parts reçus en contrepartie de souscriptions au capital, les titres reçus en remboursement d'obligations et les titres reçus en contrepartie d'obligations converties doivent représenter au moins 40 % de l'actif du fonds ;

2° De titres ou parts d'une société qui ont fait l'objet d'un rachat si l'une des deux conditions suivantes est vérifiée :

a) Leur valeur est inférieure à la valeur des titres ou parts de cette société mentionnés au 1° du présent A détenus par le fonds ;

b) Au moment du rachat de titres ou parts, le fonds s'engage à souscrire pendant sa durée de vie des titres ou parts mentionnés au 1° du présent A, dont l'émission est prévue au plan d'entreprise, pour une valeur au moins équivalente au rachat.

La réalisation de cette condition est appréciée sur la durée de vie du fonds.

B. – Les titres ou parts acquis à l'occasion d'investissements de suivi dans les entreprises dont les titres ou parts sont déjà présents à l'actif du fonds au titre du quota mentionné au I du présent article peuvent être comptabilisés dans ce quota si les conditions prévues au 6 de l'article 21 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité sont remplies.

IV. – 1. Les titres de capital mentionnés au I de l'article L. 214-28 et, dans la limite de 20 % de l'actif du fond, au III du même article L. 214-28 sont également éligibles au quota d'investissement mentionné au I du présent article lorsqu'ils sont émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au dernier alinéa du c du 1 du I est appréciée par l'organisme mentionné au même dernier alinéa au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

– dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

– qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

– et qui remplissent les conditions prévues aux I, II et III du présent article ou ont pour objet l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

d) La société détient, au minimum, une participation dans une société mentionnée au c qui remplit les conditions prévues aux I, II et III du présent article.

2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce 1.

V. – Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

VI. – Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

VII. – L'Autorité des marchés financiers refuse d'agréer la constitution d'un fonds commun de placement dans l'innovation lorsque, au cours d'une période fixée par décret, chacun des fonds communs de placement dans l'innovation et des fonds d'investissement de proximité constitués par la société de gestion concernée présente un montant total de souscriptions inférieur à un seuil fixé par décret et lorsque l'ensemble des fonds de capital investissement, mentionnés aux articles L. 214-27 et suivants, et des fonds professionnels de capital investissement, mentionnés à l'article L. 214-159, gérés par la société de gestion représente un montant total des actifs sous gestion inférieur à un seuil fixé par décret (1).

" } }, "LEGIARTI000036364065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364065", "URL": "article/LEGI/ARTI/00/00/36/36/40/LEGIARTI000036364065.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 23 III A de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les présentes dispositions s'appliquent aux opérations de fusion, de scission ou d'apport partiel d'actif réalisées à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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art. 39 quinquies FA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302340", "@num": "39 quinquies FC", "#text": "Code général des impôts, CGI. - art. 39 quinquies FC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023360336", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - 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L103", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314948", "@num": "L13 B", "#text": "Livre des procédures fiscales - art. L13 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315076", "@num": "L80 A", "#text": "Livre des procédures fiscales - art. L80 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315087", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052233", "@num": "L80 CB", "#text": "Livre des procédures fiscales - art. L80 CB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051513355", "@num": "R*80 B-1", "#text": "Livre des procédures fiscales - art. R*80 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622393", "@num": "R*80 B-10", "#text": "Livre des procédures fiscales - art. R*80 B-10 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561457", "@num": "R*80 B-11", "#text": "Livre des procédures fiscales - art. R*80 B-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561462", "@num": "R*80 B-12", "#text": "Livre des procédures fiscales - art. R*80 B-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561467", "@num": "R*80 B-13", "#text": "Livre des procédures fiscales - art. 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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

Pour l'examen des demandes mentionnées au premier alinéa, l'administration des impôts sollicite l'avis des services relevant du ministre chargé de la recherche ou d'organismes chargés de soutenir l'innovation dont la liste est fixée par décret en Conseil d'Etat lorsque l'appréciation du caractère scientifique et technique du projet de recherche présenté par l'entreprise le nécessite.

L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B du code général des impôts n'est pas remplie.
\nLes personnes consultées en application du deuxième alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

3° bis Lorsque les services relevant du ministre chargé de la recherche ou un organisme chargé de soutenir l'innovation figurant sur la liste mentionnée au 3° n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, au moins six mois avant la date limite de dépôt de la déclaration spéciale, à partir d'une présentation écrite, précise et complète de la situation de fait, si son projet de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts, au titre des dépenses mentionnées aux a à j et, à compter du 1er janvier 2014, aux a à k du II du même article. Lorsque le projet de recherche est pluriannuel, cette demande doit être effectuée au moins six mois avant la date limite de dépôt de la première déclaration spéciale relative à ce projet.

Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ;

5° (périmé) ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

9° Lorsque l'administration n'a pas répondu dans un délai de six mois à un contribuable de bonne foi qui a demandé, préalablement à la réalisation d'une opération de fusion, de scission ou d'apport partiel d'actif, à partir d'une présentation écrite, précise et complète de cette opération, la confirmation que le III de l'article 210-0 A du code général des impôts ne lui était pas applicable.
\n
\n Un décret en Conseil d'Etat précise les modalités d'application du présent 9°.

\n
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R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. 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D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. 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L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652335", "@num": "L421-1", "#text": "Code monétaire et financier - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652490", "@num": "L424-1", "#text": "Code monétaire et financier - art. L424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321578", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321566", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051321529", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. 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R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. 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I. – Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28, qui confèrent aux souscripteurs de titres de capital les seuls droits résultant de la qualité d'actionnaire ou d'associé, à l'exclusion de toute autre contrepartie notamment sous la forme de garantie en capital, de tarifs préférentiels ou d'accès prioritaire aux biens produits ou aux services rendus par la société, et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux c, e et i du 1 bis du I de l'article 885-0 V bis du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent les conditions suivantes :

1° Au moment de l'investissement initial par le fonds :

c) Remplir l'une des deux conditions suivantes :

d) Remplir l'une des trois conditions suivantes :

– n'exercer son activité sur aucun marché ;

2° Lors de chaque investissement par le fonds dans la société :

a) Ne pas être qualifiable d'entreprise en difficulté au sens du 18 de l'article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité ;

b) Respecter la condition mentionnée au j du 1 bis du I de l'article 885-0 V bis du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017.

Article 55 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 16/02/2025 (LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1))