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\n
Publics concernés : entreprises de création de jeux vidéo établies en France.
Objet : entrée en vigueur des articles 27 et 28 de la loi n° 2013-1279 du 29 décembre 2013 modifiée de finances rectificative et ouverture du bénéfice du crédit d'impôt à certains jeux vidéo spécifiquement destinés à un public d'adultes et qui sont commercialisés comme tels.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.
Notice : le présent décret est pris pour l'application des articles 27 et 28 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, modifiés par les articles 101 et 102 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015. Il a pour objet de préciser les conditions dans lesquelles certains jeux vidéo sont éligibles au crédit d'impôt prévu à l'article 220 terdecies du code général des impôts. Ces jeux devront à la fois apporter une contribution particulièrement significative au développement et à la diversité de la création française et européenne et répondre à un barème visant à apprécier la contextualisation de la violence. Le décret fixe également l'entrée en vigueur des articles 27 et 28 de la loi de finances rectificative pour 2013.
Références : le code du cinéma et de l'image animée modifié par le présent décret peut être consulté, dans sa rédaction issue de cette modification, sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics, du ministre de l'économie, de l'industrie et du numérique et de la ministre de la culture et de la communication,
Vu le code général des impôts, notamment ses articles 220 terdecies et 220 X ;
Vu le code du cinéma et de l'image animée, notamment ses articles D. 331-19 à D. 331-37 ;
Vu la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, notamment ses articles 27 et 28, modifiés par les articles 101 et 102 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 ;
Vu la notification SA.39299 (2014/N) du 5 août 2014 adressée à la Commission européenne en application de l'article 108 du traité sur le fonctionnement de l'Union européenne, et la réponse du 11 décembre 2014 de cette dernière,
Décrète :

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

Fait le 23 juin 2015.

Manuel Valls

Par le Premier ministre :

La ministre de la culture et de la communication,

Fleur Pellerin

Le ministre des finances et des comptes publics,

Michel Sapin

Le ministre de l'économie, de l'industrie et du numérique,

Emmanuel Macron

Le secrétaire d'Etat chargé du budget,

Christian Eckert

La secrétaire d'Etat chargée du numérique,

Axelle Lemaire

" } }, "JORFTEXT000028400921": { "SM": { "CONTENU": "Modification de la loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 : modification de l'article 21. Modification de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 : modification de l'article 66. Sont ratifiées les ouvertures et les annulations de crédits opérées par le décret n° 2013-398 du 13 mai 2013 portant ouverture et annulation de crédits à titre d'avance, le décret n° 2013-868 du 27 septembre 2013 portant ouverture et annulation de crédits à titre d'avance et le décret n° 2013-1072 du 28 novembre 2013 portant ouverture et annulation de crédits à titre d'avance. Modification de la loi de finances pour 1965 (n° 64-1279 du 23 décembre 1964) : modification de l'article 15. Modification de la loi du 2 juin 1891 ayant pour objet de réglementer l'autorisation et le fonctionnement des courses de chevaux : modification de l'article 7. Modification de la loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006 : modification de l'article 130. Modification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : modification de l'article 24. Modification de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire : modification de l'article 42. Modification de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 : modification de l'article 20.\nModification du code général des impôts, du code de la sécurité sociale, du code monétaire et financier, du livre des procédures fiscales, du code du cinéma et de l'image animée, du code de l'environnement, du code des douanes." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGITEXT000025600592", "#text": "Décret n°2012-434\n du 30 mars 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596577", "@nortexte": "ETSS1207735D", "@numtexte": "2012-434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFTEXT000028402395", "#text": "Décret n°2013-1282 du 29 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028402395", "@nortexte": "MCCE1330371D", "@numtexte": "2013-1282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-29" }, { "@id": 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2013-684 DC en date du 29 décembre 2013 ;
Le Président de la République promulgue la loi dont la teneur suit :

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