{ "article": { "LEGIARTI000006296541": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1984-03-17", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296541", "URL": "article/LEGI/ARTI/00/00/06/29/65/LEGIARTI000006296541.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 53", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 54", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000336398", "#text": "Décret 71-86 1971-01-06 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000336398", "@numtexte": "71-86", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-01-06" }, { "@id": "LEGIARTI000006324369", "@num": "4", "#text": "Décret n°84-184 du 14 mars 1984 - art. 4 (V) JORF 17 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162108", "@fin": "1987-08-10", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX *BIC*.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146774", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133732", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296541", "@fin": "1984-03-17", "@num": "38 bis", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les renseignements que les entreprises industrielles et commerciales sont tenues, en vertu des dispositions de l'article 54 du code général des impôts, de fournir en même temps que la déclaration dont la production est prévue à l'article 53 dudit code doivent être présentés, en double exemplaire, sur des imprimés établis par l'administration conformément aux modèles figurant à l'article 1er du décret n° 71-86 du 6 janvier 1971 (1).
\n
Ces modèles pourront être adaptés pour tenir compte de l'évolution des règles fiscales ou comptables et des nécessités de l'exploitation des documents fournis.
\n
1) J.O. du 31 janvier 1971.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006296541", "cible": false, "cidtexte": "JORFTEXT000000336398", "id": "JORFTEXT000000336398", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000336398": { "SM": { "CONTENU": "REMPLACE LES MODELES D'IMPRIMES PREVUS A L'ART. 1ER DU DECRET 65-968 DU 28 OCTOBRE 1965.
MODIFIE LE DEUXIEME ALINEA DE L'ART. 38 DUODECIES DE L'ANNEXE III DU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000674769", "#text": "Décret n°65-968 du 28 octobre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000674769", "@numtexte": "65-968", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-28" }, { "@id": "LEGIARTI000006296541", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°71-86 du 6 janvier 1971", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "CENTRE DE GESTION", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL" ] }, "TITREFULL": "Décret n°71-86 du 6 janvier 1971 GIM" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000336398", "NUM": "71-86", "DATE_PUBLI": "1971-01-31", "DATE_TEXTE": "1971-01-06", "ORIGINE_PUBLI": "JORF du 31 janvier 1971", "PAGE_DEB_PUBLI": 1061 } }, "META_COMMUN": { "ID": "JORFTEXT000000336398", "URL": "texte/version/JORF/TEXT/00/00/00/33/63/JORFTEXT000000336398.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX97186" } } }, "JORFTEXT000000674769": { "SM": { "CONTENU": "ABROGE LES DECRETS 58723 DU 07-08-1958,601034 DU 22-09-1960 ET 64941 DU 12-08-1964.
DEFINIT LE STOCK ET SES DIFFERENTS ELEMENTS.
DETERMINE LES REGLES D'EVALUATION DES IMMOBILISATIONS,DES VALEURS MOBILIERES,DES MARCHANDISES,MATIERES,FOURNITURES." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 14 INCORPORES DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692293", "#text": "Décret n°58-723 du 7 août 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000692293", "@numtexte": "58-723", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1958-08-07" }, { "@id": "JORFTEXT000000305478", "#text": "Décret n°60-1034 du 22 septembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000305478", "@numtexte": "60-1034", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-09-22" }, { "@id": "JORFTEXT000000495552", "#text": "Décret n°64-941 du 12 août 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000495552", "@numtexte": "64-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-12" }, { "@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": "JORFARTI000001859481", "@num": "4", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "LEGIARTI000006345214", "@num": "294", "#text": "Décret n°67-236 du 23 mars 1967 - art. 294 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345226", "@num": "295", "#text": "Décret n°67-236 du 23 mars 1967 - art. 295 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345252", "@num": "297", "#text": "Décret n°67-236 du 23 mars 1967 - art. 297 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345251", "@num": "297", "#text": "Décret n°67-236 du 23 mars 1967 - art. 297 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345288", "@num": "299", "#text": "Décret n°67-236 du 23 mars 1967 - art. 299 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345286", "@num": "299", "#text": "Décret n°67-236 du 23 mars 1967 - art. 299 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345285", "@num": "299", "#text": "Décret n°67-236 du 23 mars 1967 - art. 299 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345287", "@num": "299", "#text": "Décret n°67-236 du 23 mars 1967 - art. 299 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000336398", "#text": "Décret n°71-86 du 6 janvier 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000336398", "@numtexte": "71-86", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1971-01-06" }, { "@id": "LEGIARTI000006762439", "@num": "2", "#text": "Décret n°73-344 du 23 mars 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762438", "@num": "2", "#text": "Décret n°73-344 du 23 mars 1973 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006738188", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738189", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738194", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738193", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816709", "@num": "R*332-23", "#text": "Code des assurances - art. R*332-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°65-968 du 28 octobre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "CENTRE DE GESTION", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL" ] }, "TITREFULL": "Décret n°65-968 du 28 octobre 1965 FIXANT LES CONDITIONS D'APPLICATION DE L'ART. 54 DU CODE GENERAL DES IMPOTS RELATIF AUX RENSEIGNEMENTS QUE LES ENTREPRISES INDUSTRIELLES ET COMMERCIALES DOIVENT FOURNIR EN MEME TEMPS QUE LA DECLARATION PREVUE A L'ART. 53 DU MEME CODE ET EDICTANT DES DEFINITIONS ET DES REGLES D'EVALUATION AUXQUELLES LESDITES ENTREPRISES SONT TENUES DE SE CONFORMER" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000674769", "NUM": "65-968", "DATE_PUBLI": "1965-11-17", "DATE_TEXTE": "1965-10-28", "ORIGINE_PUBLI": "JORF du 17 novembre 1965", "PAGE_DEB_PUBLI": 10150 } }, "META_COMMUN": { "ID": "JORFTEXT000000674769", "URL": "texte/version/JORF/TEXT/00/00/00/67/47/JORFTEXT000000674769.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX965968" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000674769", "cible": true, "cidtexte": "JORFTEXT000000336398", "id": "JORFTEXT000000336398", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000336398": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000336398", "NUM": "71-86", "DATE_PUBLI": "1971-01-31", "DATE_TEXTE": "1971-01-06", "ORIGINE_PUBLI": "JORF du 31 janvier 1971", "PAGE_DEB_PUBLI": 1061 } }, "META_COMMUN": { "ID": "JORFTEXT000000336398", "URL": "texte/struct/JORF/TEXT/00/00/00/33/63/JORFTEXT000000336398.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX97186" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000336398", "@fin": "2999-01-01", "@num": "71-86", "@debut": "2999-01-01" } } ] } }, "JORFTEXT000000674769": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000674769", "NUM": "65-968", "DATE_PUBLI": "1965-11-17", "DATE_TEXTE": "1965-10-28", "ORIGINE_PUBLI": "JORF du 17 novembre 1965", "PAGE_DEB_PUBLI": 10150 } }, "META_COMMUN": { "ID": "JORFTEXT000000674769", "URL": "texte/struct/JORF/TEXT/00/00/00/67/47/JORFTEXT000000674769.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX965968" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000674769", "@fin": "2999-01-01", "@num": "65-968", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000336398", "liens_entrants": true }