{ "article": { "LEGIARTI000051215533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 VR bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051215533", "URL": "article/LEGI/ARTI/00/00/51/21/55/LEGIARTI000051215533.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 53 de la loi n° 2025-127 du 14 février 2025, le A du I de l'article précité s'applique aux exercices clos à compter du 31 décembre 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051173183", "@num": "53", "#text": "LOI n°2025-127 du 14 février 2025 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173183", "@num": "53", "#text": "LOI n°2025-127 du 14 février 2025 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048779288", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Répartition du résultat qualifié d'une entité interposée", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048779226", "@fin": "2999-01-01", "#text": "Sous-section 1 : Détermination du dénominateur", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048804244", "@fin": "2999-01-01", "#text": "Section III : Calcul du taux effectif d'imposition", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048779194", "@fin": "2999-01-01", "#text": "Chapitre II bis : Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048803870", "@fin": "2025-02-16", "@num": "223 VR bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215533", "@fin": "2999-01-01", "@num": "223 VR bis", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le résultat net comptable d'une entité constitutive qui est une entité interposée est réduit à concurrence de la quote-part de ce résultat attribué à une autre entité constitutive.

" } }, "LEGIARTI000051173183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051173183", "URL": "article/LEGI/ARTI/00/00/51/17/31/LEGIARTI000051173183.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": "LEGISCTA000048779234", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000051215623", "#text": "Code général des impôts, CGI. - Section VIII : Obligations déclaratives, monna... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000051187950", "#text": "Code général des impôts, CGI. - Sous-section 1 : Obligations déclaratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000051187952", "#text": "Code général des impôts, CGI. - Sous-section 2 : Monnaies et règles de conversion (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215636", "@num": "1679 decies", "#text": "Code général des impôts, CGI. - art. 1679 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215501", "@num": "223 VT bis", "#text": "Code général des impôts, CGI. - art. 223 MT bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215558", "@num": "223 VK", "#text": "Code général des impôts, CGI. - art. 223 VK (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215552", "@num": "223 VN", "#text": "Code général des impôts, CGI. - art. 223 VN (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215537", "@num": "223 VO", "#text": "Code général des impôts, CGI. - art. 223 VO (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051187697", "@num": "223 VO quindecies", "#text": "Code général des impôts, CGI. - art. 223 VO quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048779292", "@num": "223 VR bis", "#text": "Code général des impôts, CGI. - art. 223 VR bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215533", "@num": "223 VR bis", "#text": "Code général des impôts, CGI. - art. 223 VR bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215520", "@num": "223 VR quater", "#text": "Code général des impôts, CGI. - art. 223 VR quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048779294", "@num": "223 VR ter", "#text": "Code général des impôts, CGI. - art. 223 VR ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215525", "@num": "223 VR ter", "#text": "Code général des impôts, CGI. - art. 223 VR ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215510", "@num": "223 VT", "#text": "Code général des impôts, CGI. - art. 223 VT (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215498", "@num": "223 VW", "#text": "Code général des impôts, CGI. - art. 223 VW (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215494", "@num": "223 VW quater", "#text": "Code général des impôts, CGI. - art. 223 VW quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215491", "@num": "223 VW quinquies", "#text": "Code général des impôts, CGI. - art. 223 VW quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215484", "@num": "223 VW sexies", "#text": "Code général des impôts, CGI. - art. 223 VW sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215449", "@num": "223 VW ter", "#text": "Code général des impôts, CGI. - art. 223 VW ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215475", "@num": "223 VZ", "#text": "Code général des impôts, CGI. - art. 223 VZ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215457", "@num": "223 VZ bis", "#text": "Code général des impôts, CGI. - art. 223 VZ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215598", "@num": "223 VZ septies", "#text": "Code général des impôts, CGI. - art. 223 VZ septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215452", "@num": "223 VZ ter", "#text": "Code général des impôts, CGI. - art. 223 VZ ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215593", "@num": "223 W", "#text": "Code général des impôts, CGI. - art. 223 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215586", "@num": "223 WA bis", "#text": "Code général des impôts, CGI. - art. 223 WA bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215580", "@num": "223 WA quater", "#text": "Code général des impôts, CGI. - art. 223 WA quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048779426", "@num": "223 WA quinquies", "#text": "Code général des impôts, CGI. - art. 223 WA quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051187701", "@num": "223 WA quinquies A", "#text": "Code général des impôts, CGI. - art. 223 WA quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215583", "@num": "223 WA ter", "#text": "Code général des impôts, CGI. - art. 223 WA ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215620", "@num": "223 WC bis", "#text": "Code général des impôts, CGI. - art. 223 WC bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215616", "@num": "223 WF", "#text": "Code général des impôts, CGI. - art. 223 WF (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215613", "@num": "223 WH bis", "#text": "Code général des impôts, CGI. - art. 223 WH bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215610", "@num": "223 WH ter", "#text": "Code général des impôts, CGI. - art. 223 WH ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215607", "@num": "223 WT quinquies", "#text": "Code général des impôts, CGI. - art. 223 WT quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215632", "@num": "223 WW", "#text": "Code général des impôts, CGI. - art. 223 WW (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215629", "@num": "223 WW bis", "#text": "Code général des impôts, CGI. - art. 223 WW bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051187979", "@num": "223 WW ter", "#text": "Code général des impôts, CGI. - art. 223 WW ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215626", "@num": "223 WX ter", "#text": "Code général des impôts, CGI. - art. 223 WX ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051173183", "@fin": "2999-01-01", "@num": "53", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168670", "@fin": "2999-01-01", "@num": "53", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A créé les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 223 VO quindecies\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 223 WA quinquies A\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Sct. Sous-section 1 : Obligations déclaratives, Sct. Sous-section 2 : Monnaies et règles de conversion, Art. 223 WW ter\n
\n

\n
\n

Article 223 VR bis AUTONOME VIGUEUR, en vigueur depuis le 16/02/2025 (Code général des impôts)