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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de la souveraineté industrielle et numérique,
Vu le code général des impôts, notamment son article 244 quater B et l'annexe III à ce code, notamment son articles 49 septies I ;
Vu le livre des procédures fiscales, notamment son article R. 60-1 B ;
Vu la loi n° 2025-127 du 14 février 2025 de finances pour 2025, notamment son article 55,
Décrète :

" }, "NOTICE": { "CONTENU": "

\n
Publics concernés : les entreprises industrielles et commerciales ou agricoles éligibles au crédit d'impôt recherche prévu à l'article 244 quater B du code général des impôts (CGI) au titre des dépenses qu'elles exposent pour la réalisation d'opérations de recherche scientifique et technique.\n
Objet : le présent décret a pour objet de supprimer, à l'article 49 septies I de l'annexe III au CGI, la référence aux dotations aux amortissements des brevets et des certifications d'obtention végétale (f du II de l'article 244 quater B du CGI), d'abroger l'article 49 septies I quater de l'annexe III au CGI relatif aux dépenses de veille technologique prévues au j du II de l'article 244 quater B du CGI et enfin de supprimer la référence à ces dernières dépenses à l'article R. 60-1 B du livre des procédures fiscales.\n
Ces modifications font suite à la suppression, par l'article 55 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025, des frais liés à la prise, la maintenance et la défense des brevets et certificats d'obtention végétale (COV), leurs dotations aux amortissements (e, e bis, f du II de l'article 244 quater B du CGI) et des dépenses relatives à la veille technologique (j du II de l'article 244 quater B du CGI) dans le cadre du dispositif du crédit d'impôt pour les dépenses de recherches effectuées par les entreprises industrielles et commerciales ou agricoles.\n
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.\n
Application : le présent décret est pris pour l'application de l'article 55 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025.\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait le 16 juillet 2025.

François Bayrou

Par le Premier ministre :

Le ministre de l'économie, des finances et de la souveraineté industrielle et numérique,

Éric Lombard

La ministre auprès du ministre de l'économie, des finances et de la souveraineté industrielle et numérique, chargée des comptes publics,

Amélie de Montchalin

" } }, "JORFTEXT000051168007": { "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2025-127 du 14 février 2025.

Assemblée nationale :

Projet de loi n° 324 ;

Rapport de M. Charles de Courson, rapporteur général, au nom de la commission des finances, n° 468 ;

Avis de la commission des affaires étrangères n° 459 ;

Avis de la commission des affaires économiques n° 462 ;

Avis de la commission des lois n° 471 ;

Avis de la commission des affaires culturelles n° 472 ;

Avis de la commission du développement durable n° 486 ;

Avis de la commission des affaires sociales n° 524 ;

Avis de la commission de la défense n° 527 ;

Rapport d'information de Mmes Julie Delpech et Céline Thiébault-Martinez, au nom de la délégation aux droits des femmes, n° 540 ;

Première partie : discussion les 21, 22, 23, 24, 25 et 26 octobre et les 6, 7 et 8 novembre 2024 et rejet le 12 novembre 2024 ;

Texte considéré comme rejeté en application de l'article 119, alinéa 3, du Règlement de l'Assemblée nationale le 12 novembre 2024 (T n° 8).

Sénat :

Projet de loi, considéré comme rejeté par l'Assemblée nationale, n° 143 (2024-2025) ;

Rapport de M. Jean-François Husson, rapporteur général, au nom de la commission des finances, n° 144 (2024-2025) ;

Avis de la commission des affaires économiques n° 145 (2024-2025) ;

Avis de la commission des affaires étrangères, de la défense et des forces armées n° 146 (2024-2025) ;

Avis de la commission des affaires sociales n° 147 (2024-2025) ;

Avis de la commission de l'aménagement du territoire et du développement durable n° 148 (2024-2025) ;

Avis de la commission de la culture, de l'éducation, de la communication et du sport n° 149 (2024-2025) ;

Avis de la commission des lois (n° 150 (2024-2025) ;

Discussion (première partie) les 25, 26, 27, 28, 29 et 30 novembre et le 1er décembre 2024 et adoption le 1er décembre 2024.

Discussion (seconde partie) les 2, 3 et 4 décembre 2024 et les 15, 16, 17, 18, 20, 21, 22 et 23 janvier 2025 et adoption le 23 janvier 2025 (TA n° 39, 2024-2025).

Assemblée nationale :

Projet de loi, adopté par le Sénat, n° 851 ;

Rapport de M. David Amiel, au nom de la commission mixte paritaire, n° 873 ;

Discussion le 3 février 2025 ;

Texte considéré comme adopté, en application de l'article 49, alinéa 3, de la Constitution, le 5 février 2025 (TA n° 42).

Sénat :

Rapport de M. Jean-François Husson, rapporteur général, au nom de la commission mixte paritaire, n° 296 (2024-2025) ;

Texte de la commission n° 297 (2024-2025) ;

Discussion et adoption le 6 février 2025 (TA n° 48 (2024-2025).

Conseil constitutionnel :

Décision n° 2025-874 DC du 13 février 2025 publiée au Journal officiel de ce jour.

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"JORFTEXT000051695423", "#text": "Arrêté du 21 mai 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051695423", "@nortexte": "ATDB2515057A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-21" }, { "@id": "LEGITEXT000051696179", "#text": "Arrêté du 21 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051695423", "@nortexte": "ATDB2515057A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-21" }, { "@id": "JORFARTI000051754167", "@num": "2", "#text": "Décret n°2025-547 du 17 juin 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051754141", "@nortexte": "ECOE2507817D", "@numtexte": "2025-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-17" }, { "@id": "JORFARTI000051754226", "@num": "3", "#text": "Décret n°2025-547 du 17 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051754141", "@nortexte": "ECOE2507817D", "@numtexte": "2025-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-17" }, { "@id": "JORFTEXT000051760114", "#text": "Arrêté du 10 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051760114", "@nortexte": "ECOE2508754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-10" }, { "@id": "LEGITEXT000051760842", "#text": "Arrêté du 10 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051760114", "@nortexte": "ECOE2508754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-10" }, { "@id": "JORFTEXT000051759934", "#text": "Arrêté du 9 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051759934", "@nortexte": "MENS2513276A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-09" }, { "@id": "LEGITEXT000051760822", "#text": "Arrêté du 9 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051759934", "@nortexte": "MENS2513276A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-09" }, { "@id": "JORFTEXT000051800669", "#text": "Décret n°2025-577 du 25 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051800669", "@nortexte": "ECOR2510701D", "@numtexte": "2025-577", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-25" }, { "@id": "LEGITEXT000051801923", "#text": "Décret n°2025-577 du 25 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051800669", "@nortexte": "ECOR2510701D", "@numtexte": "2025-577", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-25" }, { "@id": "JORFTEXT000051806747", "#text": "Arrêté du 24 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051806747", "@nortexte": "TECL2516965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-24" }, { "@id": "LEGITEXT000051817753", "#text": "Arrêté du 24 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051806747", "@nortexte": "TECL2516965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-24" }, { "@id": "JORFTEXT000051857162", "#text": "Arrêté du 26 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051857162", "@nortexte": "ECOR2514398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-26" }, { "@id": "LEGITEXT000051858916", "#text": "Arrêté du 26 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051857162", "@nortexte": "ECOR2514398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-26" }, { "@id": "JORFTEXT000051871914", "#text": "Arrêté du 9 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051871914", "@nortexte": "ATDB2508682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-09" }, { "@id": "LEGITEXT000051872662", "#text": "Arrêté du 9 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051871914", "@nortexte": "ATDB2508682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-09" }, { "@id": "JORFTEXT000051871894", "#text": "Décret n°2025-628 du 9 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051871894", "@nortexte": "ATDB2501756D", "@numtexte": "2025-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-09" }, { "@id": "LEGITEXT000051872642", "#text": "Décret n°2025-628 du 9 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051871894", "@nortexte": "ATDB2501756D", "@numtexte": "2025-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-09" }, { "@id": "JORFARTI000051884076", "#text": "Rapport - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000051884075", "@nortexte": "ECOB2516811P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000051901164", "#text": "Arrêté du 10 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051901164", "@nortexte": "AGRT2508200A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-10" }, { "@id": "LEGITEXT000051995313", "#text": "Arrêté du 10 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051901164", "@nortexte": "AGRT2508200A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-10" }, { "@id": "JORFTEXT000051911844", "#text": "Décret n°2025-654 du 16 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051911844", "@nortexte": "ECOE2506825D", "@numtexte": "2025-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-16" }, { "@id": "LEGITEXT000051913085", "#text": "Décret n°2025-654 du 16 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051911844", "@nortexte": "ECOE2506825D", "@numtexte": "2025-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-16" }, { "@id": "JORFTEXT000051919957", "#text": "Décret n°2025-667 du 18 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051919957", "@nortexte": "ECOE2516076D", "@numtexte": "2025-667", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-18" }, { "@id": "LEGITEXT000051923949", "#text": "Décret n°2025-667 du 18 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051919957", "@nortexte": "ECOE2516076D", "@numtexte": "2025-667", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-18" }, { "@id": "JORFTEXT000051934941", "#text": "Décret n°2025-678 du 21 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051934941", "@nortexte": "TSSA2513561D", "@numtexte": "2025-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-21" }, { "@id": "LEGITEXT000051935978", "#text": "Décret n°2025-678 du 21 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051934941", "@nortexte": "TSSA2513561D", "@numtexte": "2025-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-21" }, { "@id": "JORFTEXT000051993925", "#text": "Arrêté du 25 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051993925", "@nortexte": "AGRT2521460A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-25" }, { "@id": "LEGITEXT000051995298", "#text": "Arrêté du 25 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051993925", "@nortexte": "AGRT2521460A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-25" }, { "@id": "JORFTEXT000051994167", "#text": "Délibération n°2025-155 du 19 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051994167", "@nortexte": "CRER2519461X", "@numtexte": "2025-155", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2025-06-19" }, { "@id": "JORFTEXT000051994181", "#text": "Délibération n°2025-156 du 19 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051994181", "@nortexte": "CRER2519462X", "@numtexte": "2025-156", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2025-06-19" }, { "@id": "JORFTEXT000052000857", "#text": "Arrêté du 25 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052000857", "@nortexte": "TSSA2521940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-25" }, { "@id": "JORFTEXT000052000871", "#text": "Arrêté du 25 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052000871", "@nortexte": "TSSA2521944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-25" }, { "@id": "JORFARTI000052000877", "@num": "1", "#text": "Arrêté du 25 juillet 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000052000871", "@nortexte": "TSSA2521944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-25" }, { "@id": "JORFTEXT000052009319", "#text": "Arrêté du 24 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052009319", "@nortexte": "ECOE2519111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-24" }, { "@id": "LEGITEXT000052015393", "#text": "Arrêté du 24 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009319", "@nortexte": "ECOE2519111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-24" }, { "@id": "JORFARTI000052009381", "#text": "Arrêté du 28 juillet 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000052009364", "@nortexte": "ECOT2518968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-28" }, { "@id": "LEGIARTI000052011697", "#text": "Arrêté du 28 juillet 2025 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009364", "@nortexte": "ECOT2518968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-28" }, { "@id": "JORFTEXT000052019337", "#text": "Arrêté du 31 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052019337", "@nortexte": "ECOR2519754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "JORFTEXT000052019353", "#text": "Arrêté du 31 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052019353", "@nortexte": "ECOR2519755A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "JORFTEXT000052019380", "#text": "Arrêté du 31 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052019380", "@nortexte": "ECOR2519757A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "LEGITEXT000052022456", "#text": "Arrêté du 31 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052019337", "@nortexte": "ECOR2519754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "LEGITEXT000052022477", "#text": "Arrêté du 31 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052019353", "@nortexte": "ECOR2519755A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "LEGITEXT000052022512", "#text": "Arrêté du 31 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052019380", "@nortexte": "ECOR2519757A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "JORFTEXT000052019237", "#text": "Décret n°2025-737 du 31 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052019237", "@nortexte": "ECOE2519010D", "@numtexte": "2025-737", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-31" }, { "@id": "LEGITEXT000052021357", "#text": "Décret n°2025-737 du 31 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052019237", "@nortexte": "ECOE2519010D", "@numtexte": "2025-737", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-31" }, { "@id": "JORFTEXT000052032393", "#text": "Arrêté du 31 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052032393", "@nortexte": "TSSA2522525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "LEGITEXT000052035497", "#text": "Arrêté du 31 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052032393", "@nortexte": "TSSA2522525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "JORFARTI000052032399", "@num": "1", "#text": "Arrêté du 31 juillet 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000052032393", "@nortexte": "TSSA2522525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "LEGIARTI000052035504", "@num": "1", "#text": "Arrêté du 31 juillet 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052032393", "@nortexte": "TSSA2522525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "JORFARTI000052032401", "@num": "2", "#text": "Arrêté du 31 juillet 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000052032393", "@nortexte": "TSSA2522525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "LEGIARTI000052035506", "@num": "2", "#text": "Arrêté du 31 juillet 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052032393", "@nortexte": "TSSA2522525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-31" }, { "@id": "JORFTEXT000052032408", "#text": "Décret n°2025-749 du 1er août 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052032408", "@nortexte": "ECOE2508796D", "@numtexte": "2025-749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-01" }, { "@id": "LEGITEXT000052036524", "#text": "Décret n°2025-749 du 1er août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052032408", "@nortexte": "ECOE2508796D", "@numtexte": "2025-749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-01" }, { "@id": "JORFTEXT000052032659", "#text": "Décret n°2025-753 du 1er août 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052032659", "@nortexte": "ATDB2518493D", "@numtexte": "2025-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-01" }, { "@id": "LEGITEXT000052036926", "#text": "Décret n°2025-753 du 1er août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052032659", "@nortexte": "ATDB2518493D", "@numtexte": "2025-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-01" }, { "@id": "JORFTEXT000052034630", "#text": "Décret n°2025-757 du 1er août 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052034630", "@nortexte": "ECOE2511631D", "@numtexte": "2025-757", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-01" }, { "@id": "LEGITEXT000052037377", "#text": "Décret n°2025-757 du 1er août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052034630", "@nortexte": "ECOE2511631D", "@numtexte": "2025-757", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-01" }, { "@id": "JORFTEXT000052050147", "#text": "Arrêté du 15 juillet 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052050147", "@nortexte": "ECOT2517188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-15" }, { "@id": "LEGITEXT000052051053", "#text": "Arrêté du 15 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052050147", "@nortexte": "ECOT2517188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-07-15" }, { "@id": "JORFTEXT000052050235", "#text": "Arrêté du 1er août 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052050235", "@nortexte": "ECOB2521161A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-01" }, { "@id": "LEGITEXT000052051446", "#text": "Arrêté du 1er août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052050235", "@nortexte": "ECOB2521161A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-01" }, { "@id": "JORFARTI000052075935", "#text": "LOI n°2025-797 du 11 août 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000052075903", "@nortexte": "MOMX2508540L", "@numtexte": "2025-797", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-08-11" }, { "@id": "LEGIARTI000052079233", "#text": "LOI n°2025-797 du 11 août 2025 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052075903", "@nortexte": "MOMX2508540L", "@numtexte": "2025-797", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-08-11" }, { "@id": "JORFTEXT000052116567", "#text": "Arrêté du 18 août 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000052116567", "@nortexte": "TSSS2523496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-18" }, { "@id": "LEGITEXT000052117029", "#text": "Arrêté du 18 août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052116567", "@nortexte": "TSSS2523496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-18" }, { "@id": "LEGIARTI000051203670", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000051998703", "#text": "Dispositif d'activité partielle de longue durée... - art. 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\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2025-874 DC du 13 février 2025 ,
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

La présente loi sera exécutée comme loi de l'Etat.

Fait à Paris, le 14 février 2025.

Emmanuel Macron
\nPar le Président de la République :

Le Premier ministre,
\nFrançois Bayrou

Le ministre de l'économie, des finances et de la souveraineté industrielle et numérique,
\nÉric Lombard

La ministre auprès du ministre de l'économie, des finances et de la souveraineté industrielle et numérique, chargée des comptes publics,
\nAmélie de Montchalin

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