{ "article": { "LEGIARTI000006319224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1952-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006319224", "URL": "article/LEGI/ARTI/00/00/06/31/92/LEGIARTI000006319224.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGVXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000517177", "#text": "Loi 51-29 1951-01-08", "@sens": "source", "@cidtexte": "JORFTEXT000000517177", "@numtexte": "51-29", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114723", "@fin": "2999-01-01", "#text": "Paragraphe 1er : Impôts et revenus autorisés.", "@debut": "1952-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084581", "@fin": "2999-01-01", "#text": "Titre IV : Voies et moyens", "@debut": "1952-04-15" } ] }, "@cid": "JORFTEXT000000516428", "@num": "52-401", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°52-401 du 14 avril 1952 EXERCICE 1952: LOI DE FINANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000516428", "@c_titre_court": "Loi n°52-401 du 14 avril 1952" }, { "@fin": "2999-01-01", "#text": "Loi n° 52-401 du 14 avril 1952 de finances pour l'exercice 1952.", "@debut": "1952-04-15", "@id_txt": "LEGITEXT000006068111", "@c_titre_court": "Loi n° 52-401 du 14 avril 1952" } ], "@date_publi": "1952-04-15", "@date_signature": "1952-04-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319224", "@fin": "2999-01-01", "@num": "27", "@etat": "VIGUEUR", "@debut": "1952-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La perception des impôts directs et indirects et des produits et revenus publics continuera à être opérée pour l'année 1952, conformément aux lois et décrets en vigueur.
\n
Continuera d'être faite pour l'année 1952 la perception, conformément aux lois et décrets existants, des divers produits et revenus affectés aux budgets annexes.
\n
Continuera également à être faite pendant l'année 1952 la perception, conformément aux lois et décrets existants, des divers droits, produits et revenus affectés aux départements, aux communes aux établissements publics et aux communautés d'habitants dûment autorisés.
\n
Sous réserve des modifications subies par les législation et réglementation fiscales et douanières depuis l'entrée en vigueur de la loi n° 51-29 du 8 janvier 1951, les majorations d'impôts, droits et taxes résultant de cette loi et des textes pris pour son application sont définitivement incorporés aux taux de ces impôts, droits et taxes.
\n
II. Toutes contributions directes ou indirectes, autres que celles qui sont autorisées par les lois, ordonnances et décrets en vigueur, par la présente loi ou par les lois de développement, à quelque titre et sous quelque dénomination qu'elles se perçoivent, sont formellement interdites à peine contre les employés qui confectionneraient les rôles et tarifs et ceux qui en poursuivraient le recouvrement d'être poursuivis comme concussionnaires, sans préjudice de l'action en répétition pendant trois années, contre tous receveurs, percepteurs ou individus qui en auraient fait la perception.
\n
Sont également punissables des peines prévues à l'égard des concussionnaires, tous détenteurs de l'autorité publique qui, sous une forme quelconque, et pour quelque motif que ce soit, auront, sans autorisation de la loi, accordé des exonérations ou franchises de droits, impôts ou taxes publiques, ou auront effectué gratuitement la délivrance de produits des établissements de l'Etat.
" } }, "LEGIARTI000006404989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1951-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006404989", "URL": "article/LEGI/ARTI/00/00/06/40/49/LEGIARTI000006404989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PAEBQXXXXXX042AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000517177", "#text": "Loi 51-29 1951-01-08 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517177", "@numtexte": "51-29", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006117022", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Dispositions diverses.", "@debut": "1951-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088714", "@fin": "2999-01-01", "#text": "Titre III : Dispositions spéciales", "@debut": "1951-05-30" } ] }, "@cid": "JORFTEXT000000517348", "@num": "51-651", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°51-651 du 24 mai 1951 BUDGET DE L'EXERCICE 1951 : DEVELOPPEMENT DES CREDITS AFFECTES AUX DEPENSES MILITAIRES DE FONCTIONNEMENT ET D'EQUIPEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000517348", "@c_titre_court": "Loi n°51-651 du 24 mai 1951" }, { "@fin": "2999-01-01", "#text": "Loi n° 51-651 du 24 mai 1951 relative au développement des crédits affectés aux dépenses militaires de fonctionnement et d'équipement pour l'exercice 1951 (Défense nationale).", "@debut": "1951-05-30", "@id_txt": "LEGITEXT000006068098", "@c_titre_court": "Loi n° 51-651 du 24 mai 1951" } ], "@date_publi": "1951-05-30", "@date_signature": "1951-05-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006404989", "@fin": "2999-01-01", "@num": "42", "@etat": "VIGUEUR", "@debut": "1951-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A partir du 1er janvier 1951 et jusqu'au 31 décembre 1952, l'aliénation et la cession aux collectivités locales militaires, en Algérie, donneront lieu à un rattachement de crédits au profit du ministère de la défense nationale.
\n
Jusqu'au 31 décembre 1955, les recettes afférentes aux opérations visées à l'alinéa précédent seront constatées et les crédits correspondants ouverts selon la procédure des fonds de concours pour dépenses d'intérêt public. Pour l'année 1951, les crédits susceptibles d'être ainsi rétablis ne sont pas compris dans la limite du maximum de 4 milliards de francs visé au troisième alinéa de l'article 10 de la loi n° 51-29 du 8 janvier 1951 portant autorisation d'un programme de réarmement et des dépenses de défense nationale pour l'exercice 1951 et fixant les modalités de leur financement.
\n
Les sommes rétablies au budget de la défense nationale, en application des dispositions ci-dessus, seront exclusivement employées à des achats de terrains et à des constructions immobilières destinées à satisfaire les besoins de l'armée en Algérie.
\n
Les dispositions prévues pour l'Algérie sont étendues au Maroc et à la Tunisie.
" } }, "LEGIARTI000049436443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1952-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000049436443", "URL": "article/LEGI/ARTI/00/00/49/43/64/LEGIARTI000049436443.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 40 de la loi de finances pour l’exercice 1952 (n° 52-401 du 14 avril 1352), JORF du 15 avril 1952, p. 3923.

L'article 40 précité prévoit : \"Pour le budget de 1952, le présent article sera appliqué dans la limite de 35 milliards.\"\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000517177", "#text": "Loi n°51-29 du 8 janvier 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000517177", "@numtexte": "51-29", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-08" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. L233-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011902", "@num": "1763 B", "#text": "Code général des impôts, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@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": "LEGIARTI000048103914", "@fin": "1951-12-19", "@num": "38", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365491", "@fin": "1952-04-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436443", 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"VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988321", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sous réserve des dispositions des articles 40 à 43 et 152 ci-après, le bénéfice imposable est le bénéfice net, déterminé d’après les résultats d’ensemble des opérations de toute nature effectuées par les entreprises, y compris notamment les cessions d’éléments quelconques de l’actif, soit en cours, soit en fin d’exploitation.

2. Le bénéfice net est constitué par la différence entre les valeurs de l’actif net à la clôture et à l’ouverture de la période dont les résultats doivent servir de base à l’impôt diminuée des suppléments d’apport et augmentée des prélèvements effectués au cours de cette période par l’exploitant ou par les associés. L'actif net s’entend de l’excédent des valeurs d’actif sur le total formé au passif par les créances des tiers, les amortissements et les provisions justifiés.

3. Pour l’application des paragraphes 1 et 2 ci-dessus, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l’exercice, si ce cours est inférieur au prix de revient.

Les travaux en cours sont évalués au prix de revient.

Toutefois, suivant les modalités fixées par décret pris en conseil d’Etat, l’évaluation ainsi obtenue est réduite en vue de permettre le maintien ou la reconstitution en franchise d’impôt du stock indispensable au fonctionnement de l’entreprise.

Ce décret fixe notamment le mode de détermination du stock indispensable visé à l’alinéa précèdent et les règles de calcul de la réduction qui peut être pratiquée soit par l’application d’une décote à l’évaluation susvisée, soit par voie de dotation constituée au passif du bilan et révisée à la clôture de chaque exercice. Il peut prévoir que ce calcul sera effectué dans certains cas au moyen d’indices fixés annuellement par décret en fonction de la variation des prix de gros industriels, les variations ne dépassant pas 10 p. 100 du prix de base pouvant être négligées.

Il précise, en outre, les conditions dans lesquelles il doit être tenu compte, pour la détermination du bénéfice imposable de l’exercice 1951 et, le cas échéant, des exercices suivants, de la décote ou de la dotation appliquée ou constituée sur les résultats de l’exercice 1950 en application de l’article 1er, § 1er, d, 2° de la loi n° 51-29 du 8 janvier 1951 et du décret n° 51-308 du 8 mars 1951.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006404989", "cible": false, "cidtexte": "JORFTEXT000000517177", "id": "JORFTEXT000000517177", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006319224", "cible": false, "cidtexte": "JORFTEXT000000517177", "id": "JORFTEXT000000517177", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049436443", "cible": false, "cidtexte": "JORFTEXT000000517177", "id": "JORFTEXT000000517177", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000517177": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000517343", "#text": "Loi n°51-588 du 23 mai 1951", "@sens": "cible", "@cidtexte": "JORFTEXT000000517343", "@numtexte": "51-588", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-23" }, { "@id": "JORFARTI000001883808", "@num": "6", "#text": "Loi n°51-588 du 23 mai 1951 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000517343", "@numtexte": "51-588", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-23" }, { "@id": "LEGIARTI000006404989", "@num": "42", "#text": "Loi n°51-651 du 24 mai 1951 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517348", "@numtexte": "51-651", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006319224", "@num": "27", "#text": "Loi n°52-401 du 14 avril 1952 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000518217", "#text": "Loi n°52-410 du 14 avril 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000518217", "@numtexte": "52-410", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000049436443", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°51-29 du 8 janvier 1951", "MCS_TXT": { "MC": [ "BUDGET", "1951", "CREDIT", "DEPENSE", "OUVERTURE", "ANNULATION" ] }, "TITREFULL": "Loi n°51-29 du 8 janvier 1951 EXERCICE 1951 : PROGRAMME DE REARMEMENT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000517177", "NUM": "51-29", "DATE_PUBLI": "1951-01-09", "DATE_TEXTE": "1951-01-08", "ORIGINE_PUBLI": "JORF du 9 janvier 1951", "PAGE_DEB_PUBLI": 337, "PAGE_FIN_PUBLI": 368 } }, "META_COMMUN": { "ID": "JORFTEXT000000517177", "URL": "texte/version/JORF/TEXT/00/00/00/51/71/JORFTEXT000000517177.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX95129" } }, "RECT": { "CONTENU": "RECT. JO DU 12-01-1951 P450." }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000517343": { "SM": { "CONTENU": "APPLICATION DE L'ART. 1 (PARAG. 2) DE LA LOI NO 5129 DU 08-01-1951
MODIFICATION DE L'ART. 6 (AL. 1) (DEGREVEMENT DE L'ESSENCE, DU GAS-OIL ET DU PETROLE LAMPANT A USAGE AGRICOLE) DE LA PRESENTE LOI PAR L'ART. 2 DE LA LOI 631066 DU 26-10-1963.
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art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000517188", "@numtexte": "58-653", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-07-31" }, { "@id": "JORFTEXT000000516482", "#text": "RELATIVE A DIVERSES DISPOSITIONS D'ORDRE FINANCIER CONCERNANT L'AGRICULTURE", "@sens": "cible", "@cidtexte": "JORFTEXT000000516482", "@numtexte": "58-880", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n°58-1374 du 30 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001118433", "@num": "126", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 126, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFARTI000002072544", "@num": "8", "#text": "Loi n°59-1454 du 26 décembre 1959 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000313949", "#text": "Loi n°60-1384 du 23 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000001096177", "@num": "10", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n°61-1396 du 21 décembre 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001681017", "@num": "8", "#text": "Loi n°61-1396 du 21 décembre 1961 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000875390", "#text": "Loi n°63-1066 du 26 octobre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000875390", "@numtexte": "63-1066", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-10-26" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002471347", "@num": "30", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 30, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" } ] }, "TITRE": "Loi n°51-588 du 23 mai 1951", "MCS_TXT": { "MC": [ "BUDGET 1951", "CREDIT", "DEPENSE", "OUVERTURE DE CREDIT", "ANNULATION DE CREDIT", "RESTRICTION BUDGETAIRE", "CINEMA", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "FONDS", "COMBUSTIBLE", "REGIME FISCAL", "FONDS SPECIAL D'AIDE TEMPORAIRE", "COMBUSTIBLE LIQUIDE" ] }, "TITREFULL": "Loi n°51-588 du 23 mai 1951 EXERCICE 1951 : REALISATION D'UN PLAN DE 25 MILLIARDS D'ECONOMIES :" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000517343", "NUM": "51-588", "DATE_PUBLI": "1951-05-24", "DATE_TEXTE": "1951-05-23", "ORIGINE_PUBLI": "JORF du 24 mai 1951", "PAGE_DEB_PUBLI": 5348 } }, "META_COMMUN": { "ID": "JORFTEXT000000517343", "URL": "texte/version/JORF/TEXT/00/00/00/51/73/JORFTEXT000000517343.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX951588" } }, "RECT": { "CONTENU": "RECT. JO DU 05-07-1951 P7083." } }, "JORFTEXT000000518217": { "SM": { "CONTENU": "ART. 1 A 4 : EQUIPEMENT ET FONCTIONNEMENT DES SERVICES CIVILS;
ART. 5 ET 6 : DEPENSES MILITAIRES DE FONCTIONNEMENT ET D'EQUIPEMENT;
ART. 7 A 25 : BUDGETS ANNEXES (CAISSE NATIONALE D'EPARGNE, LEGION D'HONNEUR, MONNAIES ET MEDAILLES, BUDGET ANNEXE DES POSTES, TELEGRAPHES ET TELEPHONES, RADIODIFFUSION FRANCAISE, CONSTRUCTIONS AERONAUTIQUES, CONSTRUCTIONS ET ARMES NAVALES, SERVICE DES ESSENCES);
ART. 26 A 34 : DISPOSITIONS SPECIALES: MODIFICATION DE L'ART. 3 (AL. 1) DU DECRET-LOI DU 25-06-1934 PORTANT MODIFICATION DE L'ORGANISATION DE LA COMPTABILITE PUBLIQUE (ACQUITTEMENT DES DEPENSES D'EXERCICE CLOS) ; LE DELAI IMPARTI PAR L'ART. 36 (AL. 4) DE LA LOI DE FINANCES POUR 1951 NO 51598 DU 24-05-1951 RELATIF A LA PARTICIPATION DES DEPARTEMENTS AUX DEPENSES DU PERSONNEL DES PREFECTURES, EST REPORTE AU 15-04-1952;
ART. 33: RATIFICATION DE DECRET." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000480396", "#text": "Décret du 25 juin 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000480396", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1934-06-25" }, { "@id": "JORFTEXT000000517177", "#text": "Loi n°51-29 du 8 janvier 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000517177", "@numtexte": "51-29", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-01-08" }, { "@id": "JORFTEXT000000705617", "#text": "Loi n°51-598 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705617", "@numtexte": "51-598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFARTI000001691726", "@num": "36", "#text": "Loi n°51-598 du 24 mai 1951 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000705617", "@numtexte": "51-598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" } ] }, "TITRE": "Loi n°52-410 du 14 avril 1952", "MCS_TXT": { "MC": [ "BUDGET", "1951", "CREDIT", "DEPENSE", "OUVERTURE", "ANNULATION", "PREFECTURE", "INTERIEUR", "ADMINISTRATION PUBLIQUE", "PERSONNEL" ] }, "TITREFULL": "Loi n°52-410 du 14 avril 1952 PORTANT OUVERTURE ET ANNULATION DE CREDITS SUR L'EXERCICE 1951" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000518217", "NUM": "52-410", "DATE_PUBLI": "1952-04-16", "DATE_TEXTE": "1952-04-14", "ORIGINE_PUBLI": "JORF du 16 avril 1952", "PAGE_DEB_PUBLI": 3986 } }, "META_COMMUN": { "ID": "JORFTEXT000000518217", "URL": "texte/version/JORF/TEXT/00/00/00/51/82/JORFTEXT000000518217.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX952410" } }, "RECT": { "CONTENU": "RECT. JO DU 18-04-1952 P4083." } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000517343", "cible": false, "cidtexte": "JORFTEXT000000517177", "id": "JORFTEXT000000517177", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000518217", "cible": false, "cidtexte": "JORFTEXT000000517177", "id": "JORFTEXT000000517177", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000517177": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000517177", "NUM": "51-29", "DATE_PUBLI": "1951-01-09", "DATE_TEXTE": "1951-01-08", "ORIGINE_PUBLI": "JORF du 9 janvier 1951", "PAGE_DEB_PUBLI": 337, "PAGE_FIN_PUBLI": 368 } }, "META_COMMUN": { "ID": "JORFTEXT000000517177", "URL": "texte/struct/JORF/TEXT/00/00/00/51/71/JORFTEXT000000517177.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX95129" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000517177", "@fin": "2999-01-01", "@num": "51-29", "@debut": "2999-01-01" } } ] } }, "JORFTEXT000000517343": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000517343", "NUM": "51-588", "DATE_PUBLI": "1951-05-24", "DATE_TEXTE": "1951-05-23", "ORIGINE_PUBLI": "JORF du 24 mai 1951", "PAGE_DEB_PUBLI": 5348 } }, "META_COMMUN": { "ID": "JORFTEXT000000517343", "URL": "texte/struct/JORF/TEXT/00/00/00/51/73/JORFTEXT000000517343.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX951588" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001883808", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002077254", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000517343", "@fin": "2999-01-01", "@num": "51-588", "@debut": "2999-01-01" } } ] } }, "JORFTEXT000000518217": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000518217", "NUM": "52-410", "DATE_PUBLI": "1952-04-16", "DATE_TEXTE": "1952-04-14", "ORIGINE_PUBLI": "JORF du 16 avril 1952", "PAGE_DEB_PUBLI": 3986 } }, "META_COMMUN": { "ID": "JORFTEXT000000518217", "URL": "texte/struct/JORF/TEXT/00/00/00/51/82/JORFTEXT000000518217.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX952410" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000002285512", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000518217", "@fin": "2999-01-01", "@num": "52-410", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000517177", "liens_entrants": true }