{ "texte_version": { "JORFTEXT000000204287": { "SM": { "CONTENU": "APPLICATION DE L'ART. 22 DE LA LOI 65566 CODIFIE A L'ART. 209 QUINQUIES DU CGI.
DISPOSITIF PERMETTANT DE CORRIGER A LA FOIS LA DOTATION AUX AMORTISSEMENTS DES BIENS POSSEDES PAR DES EXPLOITATIONS SITUEES DANS DES PAYS HYPERINFLATIONNISTES ET LES RESULTATS DE CESSION DE CES BIENS.
DANS CES PAYS,UNE CORRECTION EST RENDUE NECESSAIRE PAR L'EFFONDREMENT DU COURS DE CHANGE,DONT L'EFFET EST,D'UNE PART,DE MINORER TRES SENSIBLEMENT LA DOTATION AUX AMORTISSEMENTS PRISE EN COMPTE ET DONC DE NE PAS TRADUIRE LA VERITABLE DEPRECIATION DES ACTIFS POUR LA DETERMINATION DU RESULTAT CONSOLIDE ET,D'AUTRE PART,DE MAJORER ARTIFICIELLEMENT LES PLUS-VALUES DE CESSION TAXABLES DANS LE CADRE DU BENEFICE CONSOLIDE.
MODIFIE L'ART. 116 TER DE L'ANNEXE II AU CGI: LES AL. 2 ET 3 DEVIENNENT RESPECTIVEMENT LES AR. 5 ET 6.INSERE APRES L'AL. 1,LES ART. 2,3 ET 4,MODIFIE L'AL. 5.
REGLES DE DETERMINATION DU PRECOMPTE DU PAR LA SOCIETE AGREEE,NOTAMMENT LA POSSIBILITE POUR CETTE SOCIETE D'ACQUITTER L'IMPOT AU MOYEN DES IMPOTS PAYES A RAISON DES BENEFICES PRIS EN COMPTE POUR LE CALCUL DU RESULTAT CONSOLIDE,ET NON IMPUTES.EN CONTREPARTIE,LES CREDITS D'IMPOT NE PEUVENT ETRE UTILISES EN PAIEMENT DE PRECOMPTE (4 DE L'ART. 127 DE L'ANNEXE II MODIFIE PAR LE II DU B DE L'ART. 2 DU DECRET).
DISPOSITIONS AYANT POUR EFFET DE CORRIGER DES DOUBLES EMPLOIS CONCERNANT LES DOMES DISTRIBUABLES PAR LA SOCIETE AGREEE EN FRANCHISE DE PRECOMPTE.AINSI,LES DIVIDENDES SOUMIS A L'IMPOT SUR LES SOCIETES,POUR LESQUELS L'IMPOT EST ACQUITTE PAR UN CREDIT D'IMPOT,SONT EXCLUS DE LA BASE DISTRIBUABLE EN FRANCHISE DE PRECOMPTE QUI COMPREND DEJA LE BENEFICE SUR LEQUEL A ETE PRELEVEE CETTE DISTRIBUTION (2 DE L'ART. 127 DE L'ANNEXE II MODIFIE PAR LE II DU B DE L'ART. 2 DU DECRET).
DE MEME,LES SOMMES DISTRIBUABLES SANS PRECOMPTE SONT MINOREES DES BENEFICES NON DISTRIBUES PRIS EN COMPTE DANS LE BENEFICE CONSOLIDE AU TITRE DES EXPLOITATIONS CEDEES,DES LORS QUE CES EXPLOITATIONS POURRONT TRANSMETTRE A LEUR NOUVEL ACTIONNAIRE UN AVOIR FISCAL GAGE PAR UN IMPOT SUR LES SOCIETES DEJA UTILISE PAR LA SOCIETE (3 DE L'ART. 127 DE L'ANNEXE II MODIFIE PAR LE II DU B DE L'ART. 2 DU DECRET).
AUX 1ERS AL. DU 1 DE L'ART. 122 DE L'ANNEXE II AU CGI ET DU 1 DE L'ART. 123 DE CETTE MEME ANNEXE,APRES LES MOTS \"LE MONTANT DE L'IMPOT SUR LES SOCIETES\" SONT INSERES LES MOTS \"ET DU PRECOMPTE\".
AU 1ER AL. DE L'ART. 122 BIS DE L'ANNEXE II AU CG,APRES LES MOTS \"LE MONTANT DE L'IMPOT SUR LES SOCIETES\" SONT INSERE LES MOTS \"ET DU PRECOMPTE\" ET LES MOTS \"DU\",\"EST ET \"INSUFFISANT\" SONT REMPLACES PAR LES MOTS \"DUS\",\"SONT\" ET INSUFFISANTS\".
L'ART. 127 DE L'ANNEXE II EST MODIFIE: LE 2 DEVIENT LE 5 ET SON 2EME AL. EST REMPLACE PAR LA PHRASE SUIVANTE: L'AVOIR FISCAL CORRESPONDANT NE PEUT ETRE UTILISE; IL EST INSERE UN 2,UN 3 ET UN 4." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320409", "#text": "Loi n°65-566 du 12 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001680809", "@num": "22", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "TITRE": "Décret n°97-1227 du 26 décembre 1997", "MCS_TXT": { "MC": [ "ECONOMIE", "IMPOT", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT SUR LES SOCIETES", "IS", "SOCIETE", "SOCIETE AGREEE", "FILIALE ETRANGERE", "FILIALE FRANCAISE", "BENEFICE", "BENEFICE MONDIAL", "BENEFICE CONSOLIDE", "EXPLOITATION ETRANGERE", "BILAN", "BILAN DE DEPART", "OBLIGATION DECLARATIVE", "AMORTISSEMENT REPUTE DIFFERE", "ARD", "REPORT", "RESTRUCTURATION", "CREDIT D'IMPOT", "AVOIR FISCAL" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 97-1227 du 26 décembre 1997 portant modification du régime fiscal du bénéfice consolidé" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000204287", "NOR": "ECOF9700029D", "NUM": "97-1227", "DATE_PUBLI": "1997-12-28", "DATE_TEXTE": "1997-12-26", "NUM_PARUTION": 301, "ORIGINE_PUBLI": "JORF n°301 du 28 décembre 1997", "PAGE_DEB_PUBLI": 19028, "PAGE_FIN_PUBLI": 281297 } }, "META_COMMUN": { "ID": "JORFTEXT000000204287", "URL": "texte/version/JORF/TEXT/00/00/00/20/42/JORFTEXT000000204287.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9971227" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code général des impôts, notamment son article 209 quinquies et l'annexe II à ce code ;

Le Conseil d'Etat (section des finances) entendu,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 26 décembre 1997.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } }, "JORFTEXT000000320409": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS: ART. 3,4,5,6 (1 (AL. 2),2,3),7,8,16-I,20-2,38,45-I,49,46-2" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000853123", "#text": "Décret n°65-618 du 28 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000853123", "@numtexte": "65-618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000490436", "#text": "Décret n°65-619 du 28 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000490436", "@numtexte": "65-619", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000303997", "#text": "Décret n°65-620 du 28 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000303997", "@numtexte": "65-620", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000304499", "#text": "Décret n°65-723 du 27 août 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000304499", "@numtexte": "65-723", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-08-27" }, { "@id": "JORFTEXT000000851157", "#text": "Décret n°65-1095 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFARTI000001088910", "@num": "1", "#text": "Décret n°65-1095 du 15 décembre 1965 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFARTI000001672483", "@num": "10", "#text": "Décret n°65-1095 du 15 décembre 1965 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFARTI000001491811", "@num": "6", "#text": "Décret n°65-1095 du 15 décembre 1965 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000669580", "#text": "Décret n°65-1096 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669580", "@numtexte": "65-1096", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000309884", "#text": "Décret n°65-1097 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309884", "@numtexte": "65-1097", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000854914", "#text": "Décret n°65-1098 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000854914", "@numtexte": "65-1098", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000309885", "#text": "Décret n°65-1099 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309885", "@numtexte": "65-1099", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000305752", "#text": "Décret n°65-1100 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000305752", "@numtexte": "65-1100", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000305753", "#text": "Décret n°65-1101 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000305753", "@numtexte": "65-1101", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000310104", "#text": "Décret n°65-1102 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000310104", "@numtexte": "65-1102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000297551", "#text": "Arrêté du 8 juillet 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000297551", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-07-08" }, { "@id": "JORFTEXT000000677354", "#text": "Décret n°67-106 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677354", "@numtexte": "67-106", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001289229", "@num": "2", "#text": "Décret n°67-107 du 24 janvier 1967 - 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