{ "article": { "LEGIARTI000006307927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307927", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307927.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 163 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 163 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-1 A Code de la construction L315-7", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-19 A Code de la construction L315-32", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-8 A Code de la construction L315-18", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 1106-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000518344", "#text": "LOI 52-565 1952-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000518344", "@numtexte": "52-565", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-05-21" }, { "@id": "JORFTEXT000000517183", "#text": "Ordonnance 58-529 1958-06-11", "@sens": "source", "@cidtexte": "JORFTEXT000000517183", "@numtexte": "58-529", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-06-11" }, { "@id": "JORFTEXT000000501443", "#text": "Décret 63-494 1963-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000501443", "@numtexte": "63-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-05-18" }, { "@id": "JORFTEXT000000299369", "#text": "Décret 63-967 1963-09-21", "@sens": "source", "@cidtexte": "JORFTEXT000000299369", "@numtexte": "63-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-21" }, { "@id": "JORFTEXT000000330888", "#text": "Décret 64-224 1964-03-14", "@sens": "source", "@cidtexte": "JORFTEXT000000330888", "@numtexte": "64-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-03-14" }, { "@id": "JORFTEXT000000310347", "#text": "Décret 65-1158 1965-12-24", "@sens": "source", "@cidtexte": "JORFTEXT000000310347", "@numtexte": "65-1158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-24" }, { "@id": "LEGIARTI000006302094", "@num": "2", "#text": "Loi n°70-11 du 2 janvier 1970 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000875580", "#text": "LOI 72-657 1972-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "LOI 73-8 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000698841", "#text": "LOI 73-650 1973-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000698841", "@numtexte": "73-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-13" }, { "@id": "JORFTEXT000000888684", "#text": "LOI 73-965 1973-10-16", "@sens": "source", "@cidtexte": "JORFTEXT000000888684", "@numtexte": "73-965", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 80 FINANCES POUR 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886346", "#text": "LOI 78-1 1978-01-02", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795250", "@fin": "2014-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434738", "@fin": "2014-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062733", "@fin": "2016-06-13", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701894", "@fin": "2016-12-11", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612612", "@fin": "2018-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427763", "@fin": "2019-01-01", "@num": "157", "@etat": 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N'entrent pas en compte pour la détermination du revenu net global : 1° et 2° (Abrogés);
\n
2° bis Les intérêts des bons à échéance de cinq ans au plus émis par le Trésor avant le 1er janvier 1966 ;
\n
3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances;
\n
4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81;
\n
5° (Disposition périmée);
\n
6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales;
\n
7° Les intérêts des sommes inscrites sur les livrets des caisses d'épargne à l'exception des intérêts des livrets supplémentaires ouverts dans les conditions prévues au décret n° 65-1158 du 24 décembre 1965;
\n
7° bis (Disposition périmée);
\n
8° Les arrérages des titres de l'emprunt 3 1/2 % 1952, autorisé par la loi n° 52-565 du 21 mai 1952 et de l'emprunt 3 1/2 % 1958, autorisé par l'ordonnance n° 58-529 du 11 juin 1958, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres; 8° bis Les intérêts des titres de l'emprunt 4 1/2 % 1973 autorisé par la loi n° 73-965 du 16 octobre 1973, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres; 8° ter Les plus-values éventuelles de cession ou de remboursement des titres de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977;
\n
9° Les intérêts des sommes inscrites sur les comptes d'épargne-construction définis aux articles L 315-19 à L 315-32 du code de la construction et de l'habitation ainsi que sur les comptes d'épargne-crédit mentionnés aux articles L 315-8 à L 315-18 du même code;
\n
9° bis Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L 315-1 à L 315-7 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes;
\n
9° ter Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture, aux aides familiaux désignés à l'article 1106-1 du code rural ou aux associés d'exploitation désignés par la loi n° 73-650 du 13 juillet 1973 relative au statut des associés d'exploitation et à la modification de l'assurance vieillesse des personnes non salariées agricoles; il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale; 10° à 13° (Dispositions périmées);
\n
14° Les intérêts des titres de l'emprunt 4,25 % 1963 émis en vertu du décret n° 63-494 du 18 mai 1963;
\n
15° L'intérêt représenté par les dix premiers coupons de chaque titre de l'emprunt 4,25 % - 4,75 % 1963 émis en vertu soit du décret n° 63-967 du 21 septembre 1963, soit du décret n° 64-224 du 14 mars 1964;
\n
16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A;
\n
16° bis Les sommes et revenus visés à l'article 163 bis AA ;
\n
17° Les sommes et revenus visés à l'article 163 bis B ;
\n
18° Les attributions gratuites d'actions faites en application :
\n
a De l'article 2 de la loi n° 70-11 du 2 janvier 1970 relative à la Régie nationale des usines Renault;
\n
b De l'article 1er de la loi n° 73-8 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel dans les banques nationales;
\n
c Des articles L 322-13 et L 322-22 du code des assurances relatifs aux entreprises nationales d'assurances;
\n
d De la loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la société nationale industrielle aérospatiale et à la société nationale d'études et de construction de moteurs d'aviation.
\n
19° L'aide spéciale compensatrice versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de la loi n° 72-657 du 13 juillet 1972.
\n
20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.
" } }, "LEGIARTI000006307928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-04-28", "DATE_DEBUT": "1980-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006307928", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81, 163 bis A, 163 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-19 à L315-32, L315-1 à L315-7, L315-8 à L315-18", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 1106 1 I 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000518344", "#text": "LOI 52-565 1952-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000518344", "@numtexte": "52-565", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-05-21" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 3 1°, 2°", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "JORFTEXT000000501443", "#text": "Décret 63-494 1963-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000501443", "@numtexte": "63-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-05-18" }, { "@id": "JORFTEXT000000299369", "#text": "Décret 63-967 1963-09-21", "@sens": "source", "@cidtexte": "JORFTEXT000000299369", "@numtexte": "63-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-21" }, { "@id": "JORFTEXT000000330888", "#text": "Décret 64-224 1964-03-14", "@sens": "source", "@cidtexte": "JORFTEXT000000330888", "@numtexte": "64-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-03-14" }, { "@id": "JORFTEXT000000310347", "#text": "Décret 65-1158 1965-12-24", "@sens": "source", "@cidtexte": "JORFTEXT000000310347", "@numtexte": "65-1158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-24" }, { "@id": "LEGIARTI000006302094", "@num": "2", "#text": "Loi n°70-11 du 2 janvier 1970 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000875580", "#text": "LOI 72-657 1972-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "LOI 73-8 1973-01-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888684", "#text": "LOI 73-965 1973-10-16", "@sens": "source", "@cidtexte": "JORFTEXT000000888684", "@numtexte": "73-965", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 80 FINANCES POUR 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886346", "#text": "LOI 78-1 1978-01-02", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 96 I FINANCES POUR 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24 ART. 12 JORF 25 OCTOBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L322-13 à L322-22", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048184598", "@fin": "1952-04-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435755", "@fin": "1954-08-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511852", "@fin": "1955-05-21", "@num": "157", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049703148", "@fin": "1979-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307927", "@fin": "1980-01-19", "@num": "157", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307928", "@fin": "1982-04-28", "@num": "157", "@etat": "MODIFIE", "@debut": "1980-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307929", "@fin": "1982-01-01", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-04-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307930", "@fin": "1983-06-14", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307931", "@fin": "1973-10-17", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1983-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307932", "@fin": "1986-08-07", "@num": "157", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307933", "@fin": "1985-07-12", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307934", "@fin": "1989-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307935", "@fin": "1992-07-04", "@num": "157", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307936", "@fin": "1993-08-18", "@num": "157", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307937", "@fin": "1994-09-02", "@num": "157", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307938", "@fin": "1995-10-27", "@num": "157", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307939", "@fin": "1996-05-12", "@num": "157", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307940", "@fin": "1997-04-11", "@num": "157", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307941", "@fin": "1998-04-22", "@num": "157", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307942", "@fin": "1999-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307943", "@fin": "2000-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307944", "@fin": "2001-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307945", "@fin": "2002-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307946", "@fin": "2004-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307947", "@fin": "2006-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307948", "@fin": "2006-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307949", "@fin": "2008-08-06", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019292431", "@fin": "2009-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300319", "@fin": "2010-05-08", "@num": "157", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022330151", "@fin": "2010-07-29", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658407", "@fin": "2013-06-07", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518270", "@fin": "2013-07-28", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795250", "@fin": "2014-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434738", "@fin": "2014-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062733", "@fin": "2016-06-13", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701894", "@fin": "2016-12-11", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612612", "@fin": "2018-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427763", "@fin": "2019-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988472", "@fin": "2019-05-24", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038612527", "@fin": "2022-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989815", "@fin": "2023-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860158", "@fin": "2023-06-03", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622560", "@fin": "2024-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805657", "@fin": "2999-01-01", "@num": "157", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
N'entrent pas en compte pour la détermination du revenu net global :
\n
1° et 2° (Abrogés) ;
\n
2° bis. Les intérêts des bons à échéance de cinq ans au plus émis par le Trésor avant le 1er janvier 1966 ;
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3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances ;
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4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;
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5° (Disposition périmée) ;
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6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;
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7° Les intérêts des sommes inscrites sur les livrets des caisses d'épargne à l'exception des intérêts des livrets supplémentaires ouverts dans les conditions prévues au décret n° 65-1158 du 24 décembre 1965 ;
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7° bis. (Disposition périmée) ;
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8° Les arrérages des titres de l'emprunt 3 1/2 % 1952, autorisé par la loi n° 52-565 du 21 mai 1952 et de l'emprunt 3 1/2 % 1958, autorisé par l'ordonnance n° 58-529 du 11 juin 1958, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° bis. Les intérêts des titres de l'emprunt 4 1/2 % 1973 autorisé par la loi n° 73-965 du 16 octobre 1973, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° ter. Les plus-values éventuelles de cession ou de remboursement des titres de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977 ;
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9° Les intérêts des sommes inscrites sur les comptes d'épargne-construction définis aux articles L 315-19 à L 315-32 du code de la construction et de l'habitation ainsi que sur les comptes d'épargne-crédit mentionnés aux articles L 315-8 à L 315-18 du même code ;
\n
9° bis. Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L 315-1 à L 315-7 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes ;
\n
9° ter. Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 :
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- aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;
\n
- aux aides familiaux ou aux associés d'exploitation désignés à l'article 1106-1-I-2° du code rural ;
\n
- aux aides familiaux et associés d'exploitation de l'artisanat désignés à l'article 3-1° et 2° du décret n° 62-235 du 1er mars 1962 relatif au répertoire des métiers et aux titres d'artisan et de maître artisan.
\n
Il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale ;
\n
10° à 13° (Dispositions périmées) ;
\n
14° Les intérêts des titres de l'emprunt 4,25 % 1963 émis en vertu du décret n° 63-494 du 18 mai 1963 ;
\n
15° L'intérêt représenté par les dix premiers coupons de chaque titre de l'emprunt 4,25 % - 4,75 % 1963 émis en vertu soit du décret n° 63-967 du 21 septembre 1963, soit du décret n° 64-224 du 14 mars 1964 ;
\n
16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A ;
\n
16° bis. Les sommes et revenus visés à l'article 163 bis AA ;
\n
17° Les sommes et revenus visés à l'article 163 bis B ;
\n
18° Les attributions gratuites d'actions faites en application :
\n
a. De l'article 2 de la loi n° 70-11 du 2 janvier 1970 relative à la Régie nationale des usines Renault ;
\n
b. De l'article 1er de la loi n° 73-8 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel dans les banques nationales ;
\n
c. Des articles L 322-13 et L 322-22 du code des assurances relatifs aux entreprises nationales d'assurances ;
\n
d. De la loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la société nationale industrielle aérospatiale et à la société nationale d'études et de construction de moteurs d'aviation ;
\n
e. De la loi n° 80-834 du 24 octobre 1980 créant une distribution d'actions en faveur des salariés des entreprises industrielles et commerciales ;
\n
19° L'aide spéciale compensatrice versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de la loi n° 72-657 du 13 juillet 1972 ;
\n
20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.
" } }, "LEGIARTI000006307929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1982-04-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006307929", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81, 163 bis A, 163 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-19 à L315-32, L315-1 à L315-7, L315-8 à L315-18", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000518344", "#text": "LOI 52-565 1952-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000518344", "@numtexte": "52-565", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-05-21" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 3 1°, 2°", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "JORFTEXT000000501443", "#text": "Décret 63-494 1963-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000501443", "@numtexte": "63-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-05-18" }, { "@id": "JORFTEXT000000299369", "#text": "Décret 63-967 1963-09-21", "@sens": "source", "@cidtexte": "JORFTEXT000000299369", "@numtexte": "63-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-21" }, { "@id": "JORFTEXT000000330888", "#text": "Décret 64-224 1964-03-14", "@sens": "source", "@cidtexte": "JORFTEXT000000330888", "@numtexte": "64-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-03-14" }, { "@id": "JORFTEXT000000310347", "#text": "Décret 65-1158 1965-12-24", "@sens": "source", "@cidtexte": "JORFTEXT000000310347", "@numtexte": "65-1158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-24" }, { "@id": "LEGIARTI000006302094", "@num": "2", "#text": "Loi n°70-11 du 2 janvier 1970 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000875580", "#text": "LOI 72-657 1972-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "LOI 73-8 1973-01-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888684", "#text": "LOI 73-965 1973-10-16", "@sens": "source", "@cidtexte": "JORFTEXT000000888684", "@numtexte": "73-965", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 80 FINANCES POUR 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886346", "#text": "LOI 78-1 1978-01-02", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000319742", "#text": "LOI 82-357 1982-04-27", "@sens": "source", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "LEGIARTI000006702364", "@num": "6", "#text": "Loi n°82-357 du 27 avril 1982 - art. 6 (V) JORF 28 AVRIL 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L322-13 à L322-22", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1106 1 I 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048184598", "@fin": "1952-04-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435755", "@fin": "1954-08-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511852", "@fin": "1955-05-21", "@num": "157", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049703148", "@fin": "1979-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307927", "@fin": "1980-01-19", "@num": "157", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307928", "@fin": "1982-04-28", "@num": "157", "@etat": "MODIFIE", "@debut": "1980-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307929", "@fin": "1982-01-01", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-04-28", "@origine": "LEGI" } }, { "@etat": 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N'entrent pas en compte pour la détermination du revenu net global :
\n
1° et 2° (Abrogés) ;
\n
2° bis. Les intérêts des bons à échéance de cinq ans au plus émis par le Trésor avant le 1er janvier 1966 ;
\n
3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances ;
\n
4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;
\n
5° (Disposition périmée) ;
\n
6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;
\n
7° Les intérêts des sommes inscrites sur les livrets des caisses d'épargne à l'exception des intérêts des livrets supplémentaires ouverts dans les conditions prévues au décret n° 65-1158 du 24 décembre 1965 ;
\n
7° bis. (Disposition périmée) ;
\n
7° ter La rémunération des sommes déposées sur les livrets d'épargne populaire ouverts dans les conditions prévues par la loi n° 82-357 du 27 avril 1982 ;
\n
8° Les arrérages des titres de l'emprunt 3 1/2 % 1952, autorisé par la loi n° 52-565 du 21 mai 1952 et de l'emprunt 3 1/2 % 1958, autorisé par l'ordonnance n° 58-529 du 11 juin 1958, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° bis. Les intérêts des titres de l'emprunt 4 1/2 % 1973 autorisé par la loi n° 73-965 du 16 octobre 1973, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° ter. Les plus-values éventuelles de cession ou de remboursement des titres de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977 ;
\n
9° Les intérêts des sommes inscrites sur les comptes d'épargne-construction définis aux articles L 315-19 à L 315-32 du code de la construction et de l'habitation ainsi que sur les comptes d'épargne-crédit mentionnés aux articles L 315-8 à L 315-18 du même code ;
\n
9° bis. Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L 315-1 à L 315-7 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes ;
\n
9° ter. Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 :
\n
- aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;
\n
- aux aides familiaux ou aux associés d'exploitation désignés à l'article 1106-1-I-2° du code rural ;
\n
- aux aides familiaux et associés d'exploitation de l'artisanat désignés à l'article 3-1° et 2° du décret n° 62-235 du 1er mars 1962 relatif au répertoire des métiers et aux titres d'artisan et de maître artisan.
\n
Il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale ;
\n
10° à 13° (Dispositions périmées) ;
\n
14° Les intérêts des titres de l'emprunt 4,25 % 1963 émis en vertu du décret n° 63-494 du 18 mai 1963 ;
\n
15° L'intérêt représenté par les dix premiers coupons de chaque titre de l'emprunt 4,25 % - 4,75 % 1963 émis en vertu soit du décret n° 63-967 du 21 septembre 1963, soit du décret n° 64-224 du 14 mars 1964 ;
\n
16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A ;
\n
16° bis. Les sommes et revenus visés à l'article 163 bis AA ;
\n
17° Les sommes et revenus visés à l'article 163 bis B ;
\n
18° Les attributions gratuites d'actions faites en application :
\n
a. De l'article 2 de la loi n° 70-11 du 2 janvier 1970 relative à la Régie nationale des usines Renault ;
\n
b. De l'article 1er de la loi n° 73-8 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel dans les banques nationales ;
\n
c. Des articles L 322-13 et L 322-22 du code des assurances relatifs aux entreprises nationales d'assurances ;
\n
d. De la loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la société nationale industrielle aérospatiale et à la société nationale d'études et de construction de moteurs d'aviation ;
\n
e. De la loi n° 80-834 du 24 octobre 1980 créant une distribution d'actions en faveur des salariés des entreprises industrielles et commerciales ;
\n
19° L'aide spéciale compensatrice versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de la loi n° 72-657 du 13 juillet 1972 ;
\n
20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.
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art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000875580", "#text": "LOI 72-657 1972-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "LOI 73-8 1973-01-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888684", "#text": "LOI 73-965 1973-10-16", "@sens": "source", "@cidtexte": "JORFTEXT000000888684", "@numtexte": "73-965", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 80 FINANCES POUR 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886346", "#text": "LOI 78-1 1978-01-02", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 106 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 106 FINANCES POUR 1982 JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000319742", "#text": "LOI 82-357 1982-04-27", "@sens": "source", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "LEGIARTI000006826324", "@num": "11", "#text": "Loi n°83-440 du 2 juin 1983 - art. 11 () JORF 3 JUIN 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504227", "@numtexte": "83-440", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-06-02" }, { "@id": "JORFTEXT000000504702", "#text": "LOI 83-607 1983-07-08 ART. 5 A ART. 7 JORF 9 JUILLET 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L322-13 à L322-22", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048184598", "@fin": "1952-04-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435755", "@fin": "1954-08-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511852", "@fin": "1955-05-21", "@num": "157", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049703148", "@fin": "1979-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307927", "@fin": "1980-01-19", "@num": "157", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307928", "@fin": "1982-04-28", "@num": "157", "@etat": "MODIFIE", "@debut": "1980-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307929", "@fin": "1982-01-01", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-04-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307930", "@fin": "1983-06-14", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307931", "@fin": "1973-10-17", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1983-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307932", "@fin": "1986-08-07", "@num": "157", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307933", "@fin": "1985-07-12", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307934", "@fin": "1989-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307935", "@fin": "1992-07-04", "@num": "157", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307936", "@fin": "1993-08-18", "@num": "157", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307937", "@fin": "1994-09-02", "@num": "157", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307938", "@fin": "1995-10-27", "@num": "157", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307939", "@fin": "1996-05-12", "@num": "157", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307940", "@fin": "1997-04-11", "@num": "157", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307941", "@fin": "1998-04-22", "@num": "157", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307942", "@fin": "1999-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307943", "@fin": "2000-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307944", "@fin": "2001-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307945", "@fin": "2002-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307946", "@fin": "2004-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307947", "@fin": "2006-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307948", "@fin": "2006-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307949", "@fin": "2008-08-06", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019292431", "@fin": "2009-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300319", "@fin": "2010-05-08", "@num": "157", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022330151", "@fin": "2010-07-29", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658407", "@fin": "2013-06-07", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518270", "@fin": "2013-07-28", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795250", "@fin": "2014-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434738", "@fin": "2014-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062733", "@fin": "2016-06-13", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701894", "@fin": "2016-12-11", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612612", "@fin": "2018-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427763", "@fin": "2019-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988472", "@fin": "2019-05-24", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038612527", "@fin": "2022-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989815", "@fin": "2023-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860158", "@fin": "2023-06-03", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622560", "@fin": "2024-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805657", "@fin": "2999-01-01", "@num": "157", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
N'entrent pas en compte pour la détermination du revenu net global :
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1° et 2° (Abrogés) ;
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2° bis (Périmé) ;
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3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances ;
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4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;
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5° (Disposition périmée) ;
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6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;
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7° Les intérêts des sommes inscrites sur les livrets des caisses d'épargne à l'exception des intérêts des livrets supplémentaires ouverts dans les conditions prévues au décret n° 65-1158 du 24 décembre 1965 ;
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7° bis. (Disposition périmée) ;
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7° ter La rémunération des sommes déposées sur les livrets d'épargne populaire ouverts dans les conditions prévues par la loi n° 82-357 du 27 avril 1982 ;
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8° Les arrérages des titres de l'emprunt 3 1/2 % 1952, autorisé par la loi n° 52-565 du 21 mai 1952 et de l'emprunt 3 1/2 % 1958, autorisé par l'ordonnance n° 58-529 du 11 juin 1958, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
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8° bis. Les intérêts des titres de l'emprunt 4 1/2 % 1973 autorisé par la loi n° 73-965 du 16 octobre 1973, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
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8° ter. Les plus-values éventuelles de cession ou de remboursement des titres de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977 ;
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9° (Dispositions devenues sans objet) ;
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9° bis. Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L 315-1 à L 315-7 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes ;
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9° ter. Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 :
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- aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;
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- aux aides familiaux ou aux associés d'exploitation désignés à l'article 1106-1-I-2° du code rural ;
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- aux aides familiaux et associés d'exploitation de l'artisanat désignés à l'article 3-1° et 2° du décret n° 62-235 du 1er mars 1962 relatif au répertoire des métiers et aux titres d'artisan et de maître artisan.
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Il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale ;
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9° quater. Le produit des placements en valeurs mobilières effectués sur un compte pour le développement industriel ouvert par les personnes physiques ayant leur domicile fiscal en France dans les établissements et organismes autorisés à recevoir des dépôts.
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Il ne peut être ouvert qu'un compte par contribuable ou un pour chacun des époux soumis à une imposition commune.
\n
Les sommes déposées sur le compte prévu au premier alinéa ne peuvent excéder un plafond fixé par décret (1) dans la limite de 20.000 F par compte.
\n
Les valeurs mobilières sont celles servant au financement de l'industrie française et entrant dans des catégories fixées par décret (1) ;
\n
10° à 13° (Dispositions périmées) ;
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14° Les intérêts des titres de l'emprunt 4,25 % 1963 émis en vertu du décret n° 63-494 du 18 mai 1963 ;
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15° L'intérêt représenté par les dix premiers coupons de chaque titre de l'emprunt 4,25 % - 4,75 % 1963 émis en vertu soit du décret n° 63-967 du 21 septembre 1963, soit du décret n° 64-224 du 14 mars 1964 ;
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16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A ;
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16° bis. Les sommes et revenus visés à l'article 163 bis AA ;
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17° Les sommes et revenus visés à l'article 163 bis B ;
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18° Les attributions gratuites d'actions faites en application :
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a. De l'article 2 de la loi n° 70-11 du 2 janvier 1970 relative à la Régie nationale des usines Renault ;
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b. De l'article 1er de la loi n° 73-8 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel dans les banques nationales ;
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c. Des articles L 322-13 et L 322-22 du code des assurances relatifs aux entreprises nationales d'assurances ;
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d. De la loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la société nationale industrielle aérospatiale et à la société nationale d'études et de construction de moteurs d'aviation ;
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e. De la loi n° 80-834 du 24 octobre 1980 créant une distribution d'actions en faveur des salariés des entreprises industrielles et commerciales ;
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19° L'indemnité de départ versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de l'article 106 de la loi n° 81-1160 du 30 décembre 1981 ;
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20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.
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(1) Décret à émettre.
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DETERMINE LA DATE DE L'OUVERTURE ET LES LIEUX DE SOUSCRIPTION.
DEFINIT LES CONDITIONS D'AMORTISSEMENT;
ELIMINE TOUT REMBOURSEMENT ANTICIPE;
PREVOIT LA FORME DES TITRES ET LES CONDITIONS DE LIBERATION.
EXONERE LES INTERETS DE TOUT IMPOT SPECIAL AUX VALEURS MOBILIERES" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307928", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307929", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307930", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°63-494 du 18 mai 1963", "MCS_TXT": { "MC": [ "EMPRUNT", "PRET", "CONDITION D'EMISSION", "AMORTISSEMENT", "REMBOURSEMENT ANTICIPE", "ASSIMILATION", "EXONERATION" ] }, "TITREFULL": "Décret n°63-494 du 18 mai 1963 RELATIF A L'EMISSION DE L'EMPRUNT 4,25% 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000501443", "NUM": "63-494", "DATE_PUBLI": "1963-05-19", "DATE_TEXTE": "1963-05-18", "ORIGINE_PUBLI": "JORF du 19 mai 1963", "PAGE_DEB_PUBLI": 4593, "PAGE_FIN_PUBLI": 4640 } }, "META_COMMUN": { "ID": "JORFTEXT000000501443", "URL": "texte/version/JORF/TEXT/00/00/00/50/14/JORFTEXT000000501443.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963494" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "textelr": { "JORFTEXT000000501443": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000501443", "NUM": "63-494", "DATE_PUBLI": "1963-05-19", "DATE_TEXTE": "1963-05-18", "ORIGINE_PUBLI": "JORF du 19 mai 1963", "PAGE_DEB_PUBLI": 4593, "PAGE_FIN_PUBLI": 4640 } }, "META_COMMUN": { "ID": "JORFTEXT000000501443", "URL": "texte/struct/JORF/TEXT/00/00/00/50/14/JORFTEXT000000501443.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963494" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000501443", "@fin": "2999-01-01", "@num": "63-494", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000501443", "liens_entrants": true }