{ "article": { "LEGIARTI000006295132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1981-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295132", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295132.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0032ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000521939", "#text": "LOI 75-408 1975-05-29 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000700453", "#text": "Décret 75-422 1975-05-30 ART. 3, ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000700453", "@numtexte": "75-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-05-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162054", "@fin": "1988-01-23", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146709", "@fin": "1988-01-23", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133682", "@fin": "1988-01-23", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295132", "@fin": "1981-07-01", "@num": "32 A", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'amortissement des biens ayant bénéficié de l'aide fiscale instituée par l'article 1er de la loi no 75-408 du 29 mai 1975 est calculée d'après leur prix de revient diminué du montant de l'aide effectivement imputée ou remboursée en application des articles 3 et 4 du décret no 75-422 du 30 mai 1975 relatif à l'aide fiscale à l'investissement.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295132", "cible": false, "cidtexte": "JORFTEXT000000700453", "id": "JORFTEXT000000700453", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000700453": { "SM": { "CONTENU": "CONDITION D'OUVERTURE DU DROIT AU BENEFICE DE L'AIDE FISCALE.
MONTANT DE L'AIDE ET MODALITES DE SON IMPUTATION.
POSSIBILITE DE REMPLACER L'IMPUTATION PAR UN REMBOURSEMENT.
APPLICATION AUX ENTREPRISES AGRICOLES BENEFICIANT DU REGIME DU FORFAIT.
MODALITES DE CALCUL DE L'AMORTISSEMENT DES BIENS OUVRANT DROIT A L'AIDE FISCALE.
DESCRIPTION DE LA DECLARATION A SOUSCRIRE.
ATTESTATION DE LA LIVRAISON DES BIENS.
CONDITIONS DE REMBOURSEMENT DE LA PART D'IMPOT INDUMENT DEDUIT.
POSSIBILITE ET CONDITIONS DE TRANSFERT DU BENEFICE DE L'AIDE FISCALE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295132", "@num": "32 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°75-422 du 30 mai 1975", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Décret n°75-422 du 30 mai 1975 RELATIF A L'AIDE FISCALE A L'INVESTISSEMENT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000700453", "NUM": "75-422", "DATE_PUBLI": "1975-05-31", "DATE_TEXTE": "1975-05-30", "ORIGINE_PUBLI": "JORF du 31 mai 1975", "PAGE_DEB_PUBLI": 5429 } }, "META_COMMUN": { "ID": "JORFTEXT000000700453", "URL": "texte/version/JORF/TEXT/00/00/00/70/04/JORFTEXT000000700453.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX975422" } } } }, "textelr": { "JORFTEXT000000700453": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000700453", "NUM": "75-422", "DATE_PUBLI": "1975-05-31", "DATE_TEXTE": "1975-05-30", "ORIGINE_PUBLI": "JORF du 31 mai 1975", "PAGE_DEB_PUBLI": 5429 } }, "META_COMMUN": { "ID": "JORFTEXT000000700453", "URL": "texte/struct/JORF/TEXT/00/00/00/70/04/JORFTEXT000000700453.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX975422" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000700453", "@fin": "2999-01-01", "@num": "75-422", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000700453", "liens_entrants": true }