{ "article": { "LEGIARTI000031768264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-25", "DATE_DEBUT": "2016-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031768264", "URL": "article/LEGI/ARTI/00/00/31/76/82/LEGIARTI000031768264.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031757515", "@num": "46", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000032679213", "@num": "1", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000036021796", "@num": "1", "#text": "Décret n°2017-1561 du 13 novembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036021152", "@nortexte": "CPAP1726725D", "@numtexte": "2017-1561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-13" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679808", "@num": "350 CA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816248", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992278", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874352", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032065642", "@fin": "2999-01-01", "#text": "VII : Comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000031768264", "@fin": "2019-03-25", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038314802", "@fin": "2022-01-01", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2019-03-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992179", "@fin": "2999-01-01", "@num": "1653 F", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué un comité consultatif du crédit d'impôt pour dépenses de recherche.

Ce comité est présidé par un conseiller d'Etat désigné par le vice-président du Conseil d'Etat. Le président peut être suppléé par un ou deux magistrats administratifs nommés dans les mêmes conditions.

II – Pour l'examen des litiges relatifs aux dépenses prévues aux a à j du II de l'article 244 quater B, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs aux dépenses prévues au k du même II, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs à la fois à des dépenses prévues aux a à j et au k dudit II, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche, un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

L'agent du ministère chargé de la recherche et l'agent du ministère chargé de l'innovation peuvent, s'ils l'estiment utile, être assistés par toute personne susceptible d'apporter une expertise sur la qualification des dépenses prises en compte pour la détermination du crédit d'impôt. Cette personne ne prend pas part aux votes.

Les personnes ayant déjà eu à connaître du litige ne peuvent siéger au comité saisi sur ce litige.

Le président a voix prépondérante.

" } }, "LEGIARTI000038314802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000038314802", "URL": "article/LEGI/ARTI/00/00/38/31/48/LEGIARTI000038314802.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XXIV de l’article 109 de la loi n° 2019-222 du 23 mars 2019, ces dispositions entrent en vigueur à compter du prochain renouvellement de chaque commission.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000032679213", "@num": "1", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000036021796", "@num": "1", "#text": "Décret n°2017-1561 du 13 novembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036021152", "@nortexte": "CPAP1726725D", "@numtexte": "2017-1561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-13" }, { "@id": "LEGIARTI000038262732", "@num": "102", "#text": "LOI n°2019-222 du 23 mars 2019 - art. 102", "@sens": "cible", "@cidtexte": "JORFTEXT000038261631", "@nortexte": "JUST1806695L", "@numtexte": "2019-222", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-03-23" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679808", "@num": "350 CA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816248", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992278", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874352", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032065642", "@fin": "2999-01-01", "#text": "VII : Comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000031768264", "@fin": "2019-03-25", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038314802", "@fin": "2022-01-01", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2019-03-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992179", "@fin": "2999-01-01", "@num": "1653 F", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué un comité consultatif du crédit d'impôt pour dépenses de recherche.

Ce comité est présidé par un membre de la juridiction administrative désigné par le vice-président du Conseil d'Etat. Le président peut être suppléé par un ou deux magistrats administratifs nommés dans les mêmes conditions.

Les personnes ayant déjà eu à connaître du litige ne peuvent siéger au comité saisi sur ce litige.

Le président a voix prépondérante.

" } }, "LEGIARTI000044992179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044992179", "URL": "article/LEGI/ARTI/00/00/44/99/21/LEGIARTI000044992179.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l'article 69 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux dépenses facturées au titre des contrats de collaboration conclus à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000032679213", "@num": "1", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000036021796", "@num": "1", "#text": "Décret n°2017-1561 du 13 novembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036021152", "@nortexte": "CPAP1726725D", "@numtexte": "2017-1561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-13" }, { "@id": "LEGIARTI000044794770", "@num": "69", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679808", "@num": "350 CA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816248", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992278", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874352", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. 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I. – Il est institué un comité consultatif des crédits d'impôt pour dépenses de recherche.

II – Pour l'examen des litiges relatifs aux dépenses prévues aux a à j du II de l'article 244 quater B ou aux dépenses mentionnées au I de l'article 244 quater B bis, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs aux dépenses prévues au k du II de l'article 244 quater B, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs à la fois aux dépenses mentionnées aux premier et deuxième alinéas du présent II, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche, un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

L'agent du ministère chargé de la recherche et l'agent du ministère chargé de l'innovation peuvent, s'ils l'estiment utile, être assistés par toute personne susceptible d'apporter une expertise sur la qualification des dépenses prises en compte pour la détermination des crédits d'impôt. Cette personne ne prend pas part aux votes.

Les personnes ayant déjà eu à connaître du litige ne peuvent siéger au comité saisi sur ce litige.

Le président a voix prépondérante.

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\n
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le code général des impôts, notamment ses articles 244 quater B et 1653 F ;
Vu le livre des procédures fiscales, notamment ses articles L. 59, L. 59 D et L. 60 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait le 9 juin 2016.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

La ministre de l'éducation nationale, de l'enseignement supérieur et de la recherche,

Najat Vallaud-Belkacem

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

Emmanuel Macron

Le secrétaire d'Etat chargé de l'enseignement supérieur et de la recherche,

Thierry Mandon

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } }, "JORFTEXT000031733082": { "SM": { "CONTENU": "Modification du code de l'énergie, du code général des impôts, du livre des procédures fiscales, du code des douanes, du code de la sécurité sociale, du code monétaire et financier, du code général des collectivités territoriales, du code de l'urbanisme, du code de l'environnement, du code rural et de la pêche maritime, du code des assurances. \nModification de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) : modification de l'article 59. \nModification de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 : modification de l'article 40. \nModification de la loi n° 2015-992 du 17 août 2015 relative à la transition énergétique pour la croissance verte : modification des articles 201, 1. \nModification de la loi de finances n° 50-1615 du 31 décembre 1950 portant ouverture des crédits applicables aux mois de janvier et février 1951 et autorisation provisoire de percevoir les impôts pour l'exercice 1951 : modification de l'article 23.\nModification de la loi de finances pour 1972 (n° 71-1061 du 29 décembre 1971) : abrogation de l'article 57.\nModification de la loi de finances rectificative pour 1984 (n° 84-1209 du 29 décembre 1984) : abrogation de l'article 13.\nModification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : abrogation de l'article 56. \nModification de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 : modification des articles 54, 55, 115 (abrogation du II). \nModification de la loi n° 2007-1822 du 24 décembre 2007 de finances pour 2008 : abrogation de l'article 45. \nModification de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 : modification de l'article 34. \nModification du décret n° 55-471 du 30 avril 1955 relatif à la rénovation et à la conservation du cadastre : création après l'article 34 d'un titre III \"De la gestion informatisée du cadastre\" comprenant les articles 34-1 à 34-5, d'un titre IV \"Dispositions diverses\" comprenant les articles 35 à 38. \nModification de la loi du 31 mars 1884 concernant le renouvellement du cadastre, la péréquation de l'impôt foncier et la conservation du cadastre en Alsace-Moselle : création après le III d'un III bis \"De la gestion informatisée du cadastre\" comprenant les articles 56-1 à 56-5. \nModification de l'ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives fiscales et douanières applicables à Mayotte : abrogation de l'article 19 ; modification de l'article 34. \nModification de la loi n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégories de commerçants et artisans âgés : modification de l'article 6. Modification de la loi n° 2004-639 du 2 juillet 2004 relative à l'octroi de mer : modification des articles 8, 10. \nModification de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 : modification de l'article 46. \nModification de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 : modification de l'article 84. \nModification de l'ordonnance n° 2005-722 du 29 juin 2005 relative à la Banque publique d'investissement : modification de l'article 6 (création du IV). \nModification de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 : modification de l'article 113. \nModification de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 : création de l'article 119. \nModification de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 : modification de l'article 97. \nModification de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) : modification de l'article 76.\nModification de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 : modification de l'article 32. \nTransposition complète de la directive (UE) 2015/121 du Conseil du 27 janvier 2015 modifiant la directive 2011/96/UE concernant le régime fiscal commun applicable aux sociétés mères et aux filiales d'États membres différents par l'article 29 de la présente loi ; de la directive 2014/107/UE du Conseil du 9 décembre 2014 modifiant la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal par l'article 44 de la présente loi." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2015-1786.

Assemblée nationale :

Projet de loi n° 3217 ;

Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission des finances, n° 3282 ;

Avis de Mme Béatrice Santais, au nom de la commission des affaires économiques, n° 3247 ;

Avis de M. Jean-Jacques Bridey, au nom de la commission de la défense, n° 3252 ;

Discussion le 30 novembre et les 1er, 2 et 4 décembre 2015 et adoption le 8 décembre 2015 (TA n° 623).

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 227 (2015-2016) ;

Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 229 (2015-2016) ;

Avis de M. Jean-Claude Lenoir, au nom de la commission des affaires économiques, n° 230 (2015-2016) ;

Discussion les 10 et 11 décembre et adoption le 11 décembre 2015 (TA n° 52, 2015-2016).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 3344 rect ;

Rapport de Mme Valérie Rabault, au nom de la commission mixte paritaire, n° 3345.

Sénat :

Rapport de M. Albéric de Montgolfier, au nom de la commission mixte paritaire, n° 253 (2015-2016) ;

Résultat des travaux de la commission, n° 254 (2015-2016) ;

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 3344 rect. ;

Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission des finances, n° 3347 ;

Discussion et adoption le 15 décembre 2015 (TA n° 644).

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 259 (2015-2016) ;

Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 263 (2015-2016) ;

Discussion et rejet le 16 décembre 2015 (TA n° 56, 2015-2016).

Assemblée nationale :

Projet de loi, rejeté par le Sénat, en nouvelle lecture, n° 3368 ;

Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission des finances, n° 3370 ;

Discussion et adoption, en lecture définitive, le 17 décembre 2015 (TA n° 649).

Conseil constitutionnel :

Décision n° 2015-726 DC du 29 décembre 2015 publiée au Journal officiel de ce jour.

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art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033172952", "@nortexte": "CSCX1627861S", "@numtexte": "2016-571 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-09-30" }, { "@id": "JORFARTI000033172953", "#text": "Décision n°2016-571 QPC du 30 septembre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033172952", "@nortexte": "CSCX1627861S", "@numtexte": "2016-571 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-09-30" }, { "@id": "JORFTEXT000033187641", "#text": "Arrêté du 29 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033187641", "@nortexte": "MCCD1627685A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-29" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000033542468", "#text": "Arrêté du 2 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033537694", "@nortexte": "DEVR1633226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-02" }, { "@id": "JORFTEXT000033537694", "#text": "Arrêté du 2 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033537694", "@nortexte": "DEVR1633226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-02" }, { "@id": "LEGITEXT000033540833", "#text": "Décret n°2016-1664 du 5 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033537729", "@nortexte": "ECFT1632680D", "@numtexte": "2016-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGITEXT000033540833", "#text": "Décret n°2016-1664 du 5 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033537729", "@nortexte": "ECFT1632680D", "@numtexte": "2016-1664", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFTEXT000033537729", "#text": "Décret n°2016-1664 du 5 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033537729", "@nortexte": "ECFT1632680D", "@numtexte": "2016-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFARTI000033545786", "#text": "Informations parlementaires - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033545785", "@nortexte": "INPX1603118X", "@typelien": "CITATION", "@naturetexte": "INFORMATIONS_PARLEMENTAIRES", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000033599288", "#text": "Décret n°2016-1701 du 12 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585347", "@nortexte": "ECFT1624823D", "@numtexte": "2016-1701", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-12" }, { "@id": "KALIARTI000033625696", "#text": "relatif aux frais de déplacement - art. 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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° 2015-726 DC du 29 décembre 2015.
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 29 décembre 2015.

François Hollande
Par le Président de la République :

Le Premier ministre,
Manuel Valls

Le ministre des finances et des comptes publics,
Michel Sapin

Le secrétaire d'Etat chargé du budget,
Christian Eckert

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