{ "article": { "LEGIARTI000031763527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031763527", "URL": "article/LEGI/ARTI/00/00/31/76/35/LEGIARTI000031763527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2016.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031757493", "@num": "33", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000035131120", "#text": "Décret n°2017-1141 du 5 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGITEXT000039387237", "#text": "Décret n°2019-1182 du 14 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039387250", "@num": "4", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000049896850", "@num": "5", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000034624191", "@num": "R262-18", "#text": "Code de l'action sociale et des familles - art. R262-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805827", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289585", "@num": "38 sexdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289576", "@num": "38 sexdecies OD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904846", "@num": "D731-23", "#text": "Code rural et de la pêche maritime - art. D731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131341", "@num": "D731-29-1", "#text": "Code rural et de la pêche maritime - art. D731-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131343", "@num": "D731-29-2", "#text": "Code rural et de la pêche maritime - art. D731-29-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683895", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815792", "@num": "L731-20", "#text": "Code rural et de la pêche maritime - art. L731-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197191", "@fin": "2999-01-01", "#text": "2 : Régime des micro-exploitations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000031763527", "@fin": "2016-12-11", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613430", "@fin": "2017-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805590", "@fin": "2020-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468421", "@fin": "2022-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044978423", "@fin": "2999-01-01", "@num": "64 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sous réserve des articles 76 et 76 A, le bénéfice imposable des exploitants agricoles qui ne sont pas soumis au régime d'imposition défini à l'article 69 est déterminé en application du présent article.
\n
Le bénéfice imposable, avant prise en compte des plus-values ou des moins-values provenant de la cession des biens affectés à l'exploitation, est égal à la moyenne des recettes hors taxes de l'année d'imposition et des deux années précédentes, diminuée d'un abattement de 87 %. Cet abattement ne peut être inférieur à 305 €. Les recettes à retenir s'entendent des sommes encaissées au cours de l'année civile dans le cadre de l'exploitation, augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage, à l'exclusion de celles encaissées au titre des cessions portant sur les éléments de l'actif immobilisé, des remboursements de charges engagées dans le cadre de l'entraide agricole, des subventions et primes d'équipement et des redevances ayant leur origine dans le droit de propriété.
\n
En cas de création d'activité, le montant des recettes à prendre en compte pour l'application du deuxième alinéa du présent article est égal, pour l'année de la création, aux recettes de ladite année et, pour l'année suivante, à la moyenne des recettes de l'année d'imposition et de l'année précédente.
\n
Les plus-values ou les moins-values mentionnées au même deuxième alinéa sont déterminées et imposées dans les conditions du régime réel d'imposition. L'abattement mentionné audit deuxième alinéa est réputé tenir compte des amortissements pratiqués selon le mode linéaire.
\n
II.-Sont exclus de ce régime les contribuables imposables selon le régime du bénéfice réel pour des bénéfices ne provenant pas de leur exploitation agricole.
\n
III.-Les contribuables mentionnés au I du présent article portent directement sur la déclaration prévue à l'article 170 le montant des recettes de l'année d'imposition, des recettes des deux années précédentes et des plus-values ou moins-values réalisées ou subies au cours de l'année.
\n
IV.-Les contribuables mentionnés au I du présent article tiennent et, sur demande du service des impôts, présentent un document donnant le détail journalier de leurs recettes professionnelles ainsi que les factures et toute autre pièce justificative de ces recettes.
\n
V.-L'option prévue au a du II de l'article 69 est valable deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par périodes de deux ans. Les contribuables qui désirent renoncer à leur option pour un régime réel d'imposition notifient leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

" } }, "LEGIARTI000033613430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033613430", "URL": "article/LEGI/ARTI/00/00/33/61/34/LEGIARTI000033613430.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2016.

Conformément au III de l'article 124 de la loi n° 2016-1691 du 9 décembre 2016, l'option prévues au V du présent article, dans sa rédaction issue du 2° du I du même article de la même loi, s'applique aux options exercées ou reconduites tacitement à compter du 1er janvier 2016.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033562045", "@num": "124", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000035131120", "#text": "Décret n°2017-1141 du 5 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGITEXT000039387237", "#text": "Décret n°2019-1182 du 14 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039387250", "@num": "4", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000049896850", "@num": "5", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000034624191", "@num": "R262-18", "#text": "Code de l'action sociale et des familles - art. R262-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805827", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289585", "@num": "38 sexdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289576", "@num": "38 sexdecies OD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904846", "@num": "D731-23", "#text": "Code rural et de la pêche maritime - art. D731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131341", "@num": "D731-29-1", "#text": "Code rural et de la pêche maritime - art. D731-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131343", "@num": "D731-29-2", "#text": "Code rural et de la pêche maritime - art. D731-29-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683895", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815792", "@num": "L731-20", "#text": "Code rural et de la pêche maritime - art. L731-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197191", "@fin": "2999-01-01", "#text": "2 : Régime des micro-exploitations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000031763527", "@fin": "2016-12-11", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613430", "@fin": "2017-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805590", "@fin": "2020-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468421", "@fin": "2022-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044978423", "@fin": "2999-01-01", "@num": "64 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice imposable, avant prise en compte des plus-values ou des moins-values provenant de la cession des biens affectés à l'exploitation, est égal à la moyenne des recettes hors taxes de l'année d'imposition et des deux années précédentes, diminuée d'un abattement de 87 %. Cet abattement ne peut être inférieur à 305 €. Les recettes à retenir s'entendent des sommes encaissées au cours de l'année civile dans le cadre de l'exploitation, augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage, à l'exclusion de celles encaissées au titre des cessions portant sur les éléments de l'actif immobilisé, des remboursements de charges engagées dans le cadre de l'entraide agricole, des subventions et primes d'équipement et des redevances ayant leur origine dans le droit de propriété.

En cas de création d'activité, le montant des recettes à prendre en compte pour l'application du deuxième alinéa du présent article est égal, pour l'année de la création, aux recettes de ladite année et, pour l'année suivante, à la moyenne des recettes de l'année d'imposition et de l'année précédente.

Les plus-values ou les moins-values mentionnées au même deuxième alinéa sont déterminées et imposées dans les conditions du régime réel d'imposition. L'abattement mentionné audit deuxième alinéa est réputé tenir compte des amortissements pratiqués selon le mode linéaire.

II. - Sont exclus de ce régime les contribuables imposables selon le régime du bénéfice réel pour des bénéfices ne provenant pas de leur exploitation agricole.

III. - Les contribuables mentionnés au I du présent article portent directement sur la déclaration prévue à l'article 170 le montant des recettes de l'année d'imposition, des recettes des deux années précédentes et des plus-values ou moins-values réalisées ou subies au cours de l'année.

IV. - Les contribuables mentionnés au I du présent article tiennent et, sur demande du service des impôts, présentent un document donnant le détail journalier de leurs recettes professionnelles ainsi que les factures et toute autre pièce justificative de ces recettes.

V. - L'option prévue au a du II de l'article 69 est valable un an et reconduite tacitement chaque année pour un an. Les contribuables qui désirent renoncer à leur option pour un régime réel d'imposition notifient leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

" } }, "LEGIARTI000033805590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033805590", "URL": "article/LEGI/ARTI/00/00/33/80/55/LEGIARTI000033805590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033782093", "@num": "101", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 101 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033760636", "@num": "14", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000035131120", "#text": "Décret n°2017-1141 du 5 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGITEXT000039387237", "#text": "Décret n°2019-1182 du 14 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039387250", "@num": "4", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000049896850", "@num": "5", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000034624191", "@num": "R262-18", "#text": "Code de l'action sociale et des familles - art. R262-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314496", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805827", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289585", "@num": "38 sexdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289576", "@num": "38 sexdecies OD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904846", "@num": "D731-23", "#text": "Code rural et de la pêche maritime - art. D731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131341", "@num": "D731-29-1", "#text": "Code rural et de la pêche maritime - art. D731-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131343", "@num": "D731-29-2", "#text": "Code rural et de la pêche maritime - art. D731-29-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683895", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815792", "@num": "L731-20", "#text": "Code rural et de la pêche maritime - art. L731-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197191", "@fin": "2999-01-01", "#text": "2 : Régime des micro-exploitations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000031763527", "@fin": "2016-12-11", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613430", "@fin": "2017-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805590", "@fin": "2020-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468421", "@fin": "2022-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044978423", "@fin": "2999-01-01", "@num": "64 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice imposable, avant prise en compte des plus-values ou des moins-values provenant de la cession des biens affectés à l'exploitation, est égal à la moyenne des recettes hors taxes de l'année d'imposition et des deux années précédentes, diminuée d'un abattement de 87 %. Cet abattement ne peut être inférieur à 305 €. Les recettes à retenir s'entendent des sommes encaissées au cours de l'année civile dans le cadre de l'exploitation, augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage, à l'exclusion de celles encaissées au titre des cessions portant sur les éléments de l'actif immobilisé, des remboursements de charges engagées dans le cadre de l'entraide agricole, des indemnités compensatoires de handicap naturel, des subventions et primes d'équipement et des redevances ayant leur origine dans le droit de propriété.

II.-(abrogé).

III.-Les contribuables mentionnés au I du présent article portent directement sur la déclaration prévue à l'article 170 le montant des recettes de l'année d'imposition, des recettes des deux années précédentes et des plus-values ou moins-values réalisées ou subies au cours de l'année.

IV.-Les contribuables mentionnés au I du présent article tiennent et, sur demande du service des impôts, présentent un document donnant le détail journalier de leurs recettes professionnelles ainsi que les factures et toute autre pièce justificative de ces recettes.

V.-L'option prévue au a du II de l'article 69 est valable un an et reconduite tacitement chaque année pour un an. Les contribuables qui désirent renoncer à leur option pour un régime réel d'imposition notifient leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

" } }, "LEGIARTI000041468421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041468421", "URL": "article/LEGI/ARTI/00/00/41/46/84/LEGIARTI000041468421.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 55 II de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000035131120", "#text": "Décret n°2017-1141 du 5 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGITEXT000039387237", "#text": "Décret n°2019-1182 du 14 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039387250", "@num": "4", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039793439", "@num": "55", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000049896850", "@num": "5", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000034624191", "@num": "R262-18", "#text": "Code de l'action sociale et des familles - art. R262-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314496", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805827", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289585", "@num": "38 sexdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289576", "@num": "38 sexdecies OD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904846", "@num": "D731-23", "#text": "Code rural et de la pêche maritime - art. D731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131341", "@num": "D731-29-1", "#text": "Code rural et de la pêche maritime - art. D731-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131343", "@num": "D731-29-2", "#text": "Code rural et de la pêche maritime - art. D731-29-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683895", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815792", "@num": "L731-20", "#text": "Code rural et de la pêche maritime - art. L731-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197191", "@fin": "2999-01-01", "#text": "2 : Régime des micro-exploitations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000031763527", "@fin": "2016-12-11", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613430", "@fin": "2017-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805590", "@fin": "2020-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468421", "@fin": "2022-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044978423", "@fin": "2999-01-01", "@num": "64 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice imposable, avant prise en compte des plus-values ou des moins-values provenant de la cession des biens affectés à l'exploitation, est égal à la moyenne des recettes hors taxes de l'année d'imposition et des deux années précédentes, diminuée d'un abattement de 87 %. Cet abattement ne peut être inférieur à 305 €. Les recettes à retenir s'entendent des sommes encaissées au cours de l'année civile dans le cadre de l'exploitation, augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage, à l'exclusion de celles encaissées au titre des cessions portant sur les éléments de l'actif immobilisé, des remboursements de charges engagées dans le cadre de l'entraide agricole, des indemnités compensatoires de handicap naturel, des subventions et primes d'équipement et des redevances ayant leur origine dans le droit de propriété.

\n
\n

Au titre de l'année qui suit la sortie d'un régime réel d'imposition, les recettes mentionnées au même deuxième alinéa sont diminuées, avant application de l'abattement prévu audit deuxième alinéa, du montant hors taxes des créances figurant au bilan du dernier exercice imposé selon un régime réel d'imposition.

II.-(abrogé).

III.-Les contribuables mentionnés au I du présent article portent directement sur la déclaration prévue à l'article 170 le montant des recettes de l'année d'imposition, des recettes des deux années précédentes et des plus-values ou moins-values réalisées ou subies au cours de l'année.

IV.-Les contribuables mentionnés au I du présent article tiennent et, sur demande du service des impôts, présentent un document donnant le détail journalier de leurs recettes professionnelles ainsi que les factures et toute autre pièce justificative de ces recettes.

V.-L'option prévue au a du II de l'article 69 est valable un an et reconduite tacitement chaque année pour un an. Les contribuables qui désirent renoncer à leur option pour un régime réel d'imposition notifient leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

" } }, "LEGIARTI000044978423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044978423", "URL": "article/LEGI/ARTI/00/00/44/97/84/LEGIARTI000044978423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 7 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux options et aux renonciations exercées à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000035131120", "#text": "Décret n°2017-1141 du 5 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGITEXT000039387237", "#text": "Décret n°2019-1182 du 14 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039387250", "@num": "4", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044794640", "@num": "7", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049896850", "@num": "5", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000034624191", "@num": "R262-18", "#text": "Code de l'action sociale et des familles - art. R262-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314496", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805827", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289585", "@num": "38 sexdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289576", "@num": "38 sexdecies OD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904846", "@num": "D731-23", "#text": "Code rural et de la pêche maritime - art. D731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131341", "@num": "D731-29-1", "#text": "Code rural et de la pêche maritime - art. D731-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035131343", "@num": "D731-29-2", "#text": "Code rural et de la pêche maritime - art. D731-29-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683895", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815792", "@num": "L731-20", "#text": "Code rural et de la pêche maritime - art. L731-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197191", "@fin": "2999-01-01", "#text": "2 : Régime des micro-exploitations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000031763527", "@fin": "2016-12-11", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613430", "@fin": "2017-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805590", "@fin": "2020-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468421", "@fin": "2022-01-01", "@num": "64 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044978423", "@fin": "2999-01-01", "@num": "64 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice imposable, avant prise en compte des plus-values ou des moins-values provenant de la cession des biens affectés à l'exploitation, est égal à la moyenne des recettes hors taxes de l'année d'imposition et des deux années précédentes, diminuée d'un abattement de 87 %. Cet abattement ne peut être inférieur à 305 €. Les recettes à retenir s'entendent des sommes encaissées au cours de l'année civile dans le cadre de l'exploitation, augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage, à l'exclusion de celles encaissées au titre des cessions portant sur les éléments de l'actif immobilisé, des remboursements de charges engagées dans le cadre de l'entraide agricole, des indemnités compensatoires de handicap naturel, des subventions et primes d'équipement et des redevances ayant leur origine dans le droit de propriété.

II.-(abrogé).

III.-Les contribuables mentionnés au I du présent article portent directement sur la déclaration prévue à l'article 170 le montant des recettes de l'année d'imposition, des recettes des deux années précédentes et des plus-values ou moins-values réalisées ou subies au cours de l'année.

IV.-Les contribuables mentionnés au I du présent article tiennent et, sur demande du service des impôts, présentent un document donnant le détail journalier de leurs recettes professionnelles ainsi que les factures et toute autre pièce justificative de ces recettes.

V.-L'option prévue au a du II de l'article 69 est valable un an et reconduite tacitement chaque année pour un an. Les contribuables peuvent renoncer à cette option dans les délais applicables au dépôt de la déclaration souscrite au titre des résultats de la période précédant celle au titre de laquelle la renonciation s'applique.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000033613430", "cible": true, "cidtexte": "JORFTEXT000033283955", "id": "LEGITEXT000033286969", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044978423", "cible": true, "cidtexte": "JORFTEXT000033283955", "id": "LEGITEXT000033286969", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041468421", "cible": true, "cidtexte": "JORFTEXT000033283955", "id": "LEGITEXT000033286969", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031763527", "cible": true, "cidtexte": "JORFTEXT000033283955", "id": "LEGITEXT000033286969", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033805590", "cible": true, "cidtexte": "JORFTEXT000033283955", "id": "LEGITEXT000033286969", "typelien": "CITATION" } ], "section_ta": { "JORFSCTA000031733085": { "ID": "JORFSCTA000031733085", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733092", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733093", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733094", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733095", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733096", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733097", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000031733086": { "ID": "JORFSCTA000031733086", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Titre II : DISPOSITIONS RELATIVES À L'ÉQUILIBRE DES RESSOURCES ET DES CHARGES", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733098", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733099", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000031733087": { "ID": "JORFSCTA000031733087", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Titre Ier : AUTORISATIONS BUDGÉTAIRES POUR 2015. - CRÉDITS DES MISSIONS", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733100", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733101", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733102", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000031733088": { "ID": "JORFSCTA000031733088", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Titre II : AUTORISATIONS BUDGÉTAIRES POUR 2015. - PLAFONDS DES AUTORISATIONS D'EMPLOIS", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733103", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733104", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000031733089": { "ID": "JORFSCTA000031733089", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Titre III : RATIFICATION DE DÉCRETS D'AVANCE", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733105", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000031733090": { "ID": "JORFSCTA000031733090", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Titre IV : DISPOSITIONS PERMANENTES I. - MESURES FISCALES NON RATTACHÉES", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733106", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733107", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733108", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733109", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733110", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733111", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733112", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733113", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733114", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733115", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733116", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733117", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733118", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733119", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733120", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733121", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733122", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733123", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733124", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733125", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733126", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733127", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733128", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733129", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733130", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733131", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733132", "@fin": "2999-01-01", "@num": "40", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733133", "@fin": "2999-01-01", "@num": "41", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733134", "@fin": "2999-01-01", "@num": "42", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733135", "@fin": "2999-01-01", "@num": "43", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733136", "@fin": "2999-01-01", "@num": "44", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733137", "@fin": "2999-01-01", "@num": "45", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733138", "@fin": "2999-01-01", "@num": "46", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733139", "@fin": "2999-01-01", "@num": "47", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733140", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733141", "@fin": "2999-01-01", "@num": "49", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733142", "@fin": "2999-01-01", "@num": "50", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733143", "@fin": "2999-01-01", "@num": "51", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733144", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733145", "@fin": "2999-01-01", "@num": "53", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733146", "@fin": "2999-01-01", "@num": "54", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733147", "@fin": "2999-01-01", "@num": "55", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733148", "@fin": "2999-01-01", "@num": "56", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733149", "@fin": "2999-01-01", "@num": "57", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733150", "@fin": "2999-01-01", "@num": "58", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733151", "@fin": "2999-01-01", "@num": "59", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733152", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733153", "@fin": "2999-01-01", "@num": "61", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733154", "@fin": "2999-01-01", "@num": "62", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733155", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733156", "@fin": "2999-01-01", "@num": "64", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733157", "@fin": "2999-01-01", "@num": "65", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733158", "@fin": "2999-01-01", "@num": "66", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733159", "@fin": "2999-01-01", "@num": "67", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733160", "@fin": "2999-01-01", "@num": "68", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733161", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733162", "@fin": "2999-01-01", "@num": "70", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733163", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733164", "@fin": "2999-01-01", "@num": "72", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733165", "@fin": "2999-01-01", "@num": "73", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733166", "@fin": "2999-01-01", "@num": "74", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733167", "@fin": "2999-01-01", "@num": "75", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733168", "@fin": "2999-01-01", "@num": "76", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733169", "@fin": "2999-01-01", "@num": "77", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733170", "@fin": "2999-01-01", "@num": "78", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733171", "@fin": "2999-01-01", "@num": "79", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733172", "@fin": "2999-01-01", "@num": "80", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733173", "@fin": "2999-01-01", "@num": "81", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733174", "@fin": "2999-01-01", "@num": "82", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733175", "@fin": "2999-01-01", "@num": "83", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733176", "@fin": "2999-01-01", "@num": "84", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733177", "@fin": "2999-01-01", "@num": "85", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733178", "@fin": "2999-01-01", "@num": "86", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733179", "@fin": "2999-01-01", "@num": "87", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733180", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733181", "@fin": "2999-01-01", "@num": "89", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733182", "@fin": "2999-01-01", "@num": "90", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733183", "@fin": "2999-01-01", "@num": "91", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733184", "@fin": "2999-01-01", "@num": "92", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733185", "@fin": "2999-01-01", "@num": "93", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733186", "@fin": "2999-01-01", "@num": "94", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733187", "@fin": "2999-01-01", "@num": "95", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733188", "@fin": "2999-01-01", "@num": "96", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733189", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733190", "@fin": "2999-01-01", "@num": "98", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733191", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733192", "@fin": "2999-01-01", "@num": "100", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733193", "@fin": "2999-01-01", "@num": "101", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733194", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733195", "@fin": "2999-01-01", "@num": "102", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733196", "@fin": "2999-01-01", "@num": "103", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733197", "@fin": "2999-01-01", "@num": "104", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733198", "@fin": "2999-01-01", "@num": "105", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733199", "@fin": "2999-01-01", "@num": "106", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733200", "@fin": "2999-01-01", "@num": "107", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733201", "@fin": "2999-01-01", "@num": "108", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733202", "@fin": "2999-01-01", "@num": "109", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733203", "@fin": "2999-01-01", "@num": "110", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733204", "@fin": "2999-01-01", "@num": "111", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733205", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733206", "@fin": "2999-01-01", "@num": "112", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733207", "@fin": "2999-01-01", "@num": "113", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733208", "@fin": "2999-01-01", "@num": "114", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733209", "@fin": "2999-01-01", "@num": "115", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733210", "@fin": "2999-01-01", "@num": "116", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733211", "@fin": "2999-01-01", "@num": "117", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733212", "@fin": "2999-01-01", "@num": "118", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733213", "@fin": "2999-01-01", "@num": "119", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733214", "@fin": "2999-01-01", "@num": "120", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733215", "@fin": "2999-01-01", "@num": "121", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733216", "@fin": "2999-01-01", "@num": "122", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733217", "@fin": "2999-01-01", "@num": "123", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000031733091": { "ID": "JORFSCTA000031733091", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "TITRE_TA": "Annexe", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000031733218", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] } } }, "texte_version": { "LEGITEXT000033286969": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "#text": "38 sexdecies GB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies GB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies JE", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies JE", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies O", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies O", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies OB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies OB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies OD", "@sens": "source", "@typelien": "CITATION" }, { "#text": "38 sexdecies OD", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000031733082", "#text": "LOI n° 2015-1786 du 29 décembre 2015", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "JORFARTI000031733125", "@num": "33", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 33 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031763003", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "annexe III au CGI", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Décret n°2016-1415 du 20 octobre 2016", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2016-1415 du 20 octobre 2016 relatif aux changements de régime d'imposition en matière de bénéfices agricoles", "DATE_DEBUT": "2016-10-23" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000033283955", "NOR": "ECFE1604891D", "NUM": "2016-1415", "DATE_PUBLI": "2016-10-22", "DATE_TEXTE": "2016-10-20", "NUM_SEQUENCE": 7, "ORIGINE_PUBLI": "JORF n°0247 du 22 octobre 2016", "DERNIERE_MODIFICATION": "2016-10-23" } }, "META_COMMUN": { "ID": "LEGITEXT000033286969", "URL": "texte/version/LEGI/TEXT/00/00/33/28/69/LEGITEXT000033286969.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu le code général des impôts, notamment son article 64 bis, l'annexe III à ce code, notamment ses articles 38 sexdecies GB, 38 sexdecies H, 38 sexdecies JE et 38 sexdecies OB, et l'annexe IV à ce code,
Décrète :

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

Fait le 20 octobre 2016.

Manuel Valls

Par le Premier ministre :

Le ministre de l'économie et des finances,

Michel Sapin

Le secrétaire d'Etat chargé du budget et des comptes publics,

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.

" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000030482806", "#text": "Directive 2014/107/UE du Conseil du 9 décembre 2014, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000030482806", "@nortexte": "32014L0107", "@numtexte": "2014-107", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2014-12-09" }, { "@id": "JORFTEXT000030155657", "#text": "Directive (UE) 2015/121 du Conseil du 27 janvier 2015, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000030155657", "@nortexte": "32015L0121", "@numtexte": "2015-121", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2015-01-27" }, { "@id": "LEGITEXT000031498574", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000031846151", "@num": "1", "#text": "Décret n°2015-1800 du 29 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733586", "@nortexte": "FCPB1529073D", "@numtexte": "2015-1800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-29" }, { "@id": "JORFTEXT000031733586", "#text": "Décret n°2015-1800 du 29 décembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031733586", "@nortexte": "FCPB1529073D", "@numtexte": "2015-1800", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-29" }, { "@id": "JORFTEXT000031733232", "#text": "Décision n°2015-726 DC du 29 décembre 2015, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000031733232", "@nortexte": "CSCL1532640S", "@numtexte": "2015-726 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-12-29" }, { "@id": "JORFTEXT000031915296", "#text": "Arrêté du 13 janvier 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031915296", "@nortexte": "MCCD1601668A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-01-13" }, { "@id": "LEGITEXT000032040725", "#text": "Décret n°2016-144 du 11 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032036463", "@nortexte": "DEVT1532134D", "@numtexte": "2016-144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-11" }, { "@id": "JORFTEXT000032036463", "#text": "Décret n°2016-144 du 11 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032036463", "@nortexte": "DEVT1532134D", "@numtexte": "2016-144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-11" }, { "@id": "LEGITEXT000032075590", "#text": "Décret n°2016-158 du 18 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074515", "@nortexte": "DEVR1529932D", "@numtexte": "2016-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-18" }, { "@id": "LEGITEXT000032075590", "#text": "Décret n°2016-158 du 18 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074515", "@nortexte": "DEVR1529932D", "@numtexte": "2016-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-18" }, { "@id": "JORFTEXT000032074515", "#text": "Décret n°2016-158 du 18 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032074515", "@nortexte": "DEVR1529932D", "@numtexte": "2016-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-18" }, { "@id": "JORFARTI000032075084", "#text": "Délibération du 27 janvier 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032075083", "@nortexte": "CREE1604571X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2016-01-27" }, { "@id": "LEGITEXT000032098136", "#text": "Décret n°2016-178 du 22 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032097381", "@nortexte": "FCPE1532608D", "@numtexte": "2016-178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-22" }, { "@id": "JORFTEXT000032111981", "#text": "Arrêté du 16 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032111981", "@nortexte": "MCCD1604505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-16" }, { "@id": "JORFTEXT000032287311", "#text": "Arrêté du 10 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032287311", "@nortexte": "MCCD1606674A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-10" }, { "@id": "JORFTEXT000032407332", "#text": "Arrêté du 29 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032407332", "@nortexte": "INTB1607086A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-29" }, { "@id": "JORFTEXT000032409316", "#text": "Arrêté du 6 avril 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032409316", "@nortexte": "MCCD1609364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "LEGITEXT000032427846", "#text": "Arrêté du 6 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425788", "@nortexte": "DEVR1609780A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "JORFTEXT000032425788", "#text": "Arrêté du 6 avril 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032425788", "@nortexte": "DEVR1609780A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "LEGITEXT000032491799", "#text": "Décret n°2016-543 du 3 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFTEXT000032490228", "#text": "Décret n°2016-543 du 3 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "LEGIARTI000032521169", "@num": "1", "#text": "Ordonnance n°2016-572 du 12 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032519540", "@nortexte": "DEVR1605411R", "@numtexte": "2016-572", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-12" }, { "@id": "JORFARTI000032519543", "@num": "1", "#text": "Ordonnance n°2016-572 du 12 mai 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032519540", "@nortexte": "DEVR1605411R", "@numtexte": "2016-572", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-12" }, { "@id": "JORFARTI000032519526", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032519525", "@nortexte": "DEVR1605411P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000032590858", "#text": "Arrêté du 13 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542812", "@nortexte": "DEVR1607987A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-13" }, { "@id": "JORFTEXT000032542812", "#text": "Arrêté du 13 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032542812", "@nortexte": "DEVR1607987A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-13" }, { "@id": "LEGITEXT000032587952", "#text": "Décret n°2016-673 du 25 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032587141", "@nortexte": "FCPE1601667D", "@numtexte": "2016-673", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-25" }, { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "JORFARTI000032677045", "@num": "1", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFARTI000032817312", "#text": "Délibération du 21 juin 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032817311", "@nortexte": "CRER1615573X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2016-06-21" }, { "@id": "LEGITEXT000032923436", "#text": "Décret n°2016-991 du 20 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032922338", "@nortexte": "FCPE1604262D", "@numtexte": "2016-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGITEXT000032923436", "#text": "Décret n°2016-991 du 20 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032922338", "@nortexte": "FCPE1604262D", "@numtexte": "2016-991", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "JORFTEXT000032922338", "#text": "Décret n°2016-991 du 20 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032922338", "@nortexte": "FCPE1604262D", "@numtexte": "2016-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGITEXT000032923597", "#text": "Décret n°2016-992 du 20 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032922393", "@nortexte": "FCPE1606873D", "@numtexte": "2016-992", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "JORFTEXT000032922393", "#text": "Décret n°2016-992 du 20 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032922393", "@nortexte": "FCPE1606873D", "@numtexte": "2016-992", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGITEXT000032965851", "#text": "Arrêté du 25 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032965386", "@nortexte": "FCPE1621508A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-25" }, { "@id": "JORFTEXT000032965386", "#text": "Arrêté du 25 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032965386", "@nortexte": "FCPE1621508A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-25" }, { "@id": "LEGITEXT000033082685", "#text": "Décret n°2016-1184 du 31 août 2016 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "JORFTEXT000033079819", "#text": "Décret n°2016-1184 du 31 août 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGITEXT000033085526", "#text": "Décret n°2016-1187 du 31 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033084510", "@nortexte": "ECFE1601817D", "@numtexte": "2016-1187", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGITEXT000033085526", "#text": "Décret n°2016-1187 du 31 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033084510", "@nortexte": "ECFE1601817D", "@numtexte": "2016-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "JORFTEXT000033084510", "#text": "Décret n°2016-1187 du 31 août 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033084510", "@nortexte": "ECFE1601817D", "@numtexte": "2016-1187", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "JORFARTI000033172965", "@num": "1", "#text": "Décision n°2016-571 QPC du 30 septembre 2016 - 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. (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000033625692", "@nortexte": "ASET1650988M", "@numtexte": "6", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2016-04-21" }, { "@id": "LEGITEXT000033666818", "#text": "Décret n°2016-1794 du 21 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033664873", "@nortexte": "ECFT1622610D", "@numtexte": "2016-1794", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "JORFTEXT000033724258", "#text": "Arrêté du 26 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033724258", "@nortexte": "LHAL1637969A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-26" }, { "@id": "JORFTEXT000033724277", "#text": "Arrêté du 26 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033724277", "@nortexte": "LHAL1637971A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-26" }, { "@id": "LEGITEXT000033956849", "#text": "Décret n°2017-107 du 30 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033955597", "@nortexte": "ECFC1605813D", "@numtexte": "2017-107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-30" }, { "@id": "JORFTEXT000033955597", "#text": "Décret n°2017-107 du 30 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033955597", "@nortexte": "ECFC1605813D", "@numtexte": "2017-107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-30" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "JORFARTI000034454198", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "JORFTEXT000034454187", "#text": "Décret n°2017-591 du 20 avril 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "JORFTEXT000035383363", "#text": "Arrêté du 28 juillet 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035383363", "@nortexte": "INTB1709943A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-07-28" }, { "@id": "LEGITEXT000035708831", "#text": "Décret n°2017-1421 du 2 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035708419", "@nortexte": "TERL1606816D", "@numtexte": "2017-1421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-10-02" }, { "@id": "JORFARTI000035744261", "@num": "1", "#text": "Décision n°2017-660 QPC du 6 octobre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035744250", "@nortexte": "CSCX1728052S", "@numtexte": "2017-660 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-06" }, { "@id": "JORFARTI000035744251", "#text": "Décision n°2017-660 QPC du 6 octobre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035744250", "@nortexte": "CSCX1728052S", "@numtexte": "2017-660 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-06" }, { "@id": "JORFTEXT000036335513", "#text": "Arrêté du 19 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036335513", "@nortexte": "TERL1733511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "JORFTEXT000036757945", "#text": "Arrêté du 30 mars 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036757945", "@nortexte": "AGRS1804770A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "JORFTEXT000037018935", "#text": "Arrêté du 31 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037018935", "@nortexte": "INTB1810658A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-31" }, { "@id": "LEGITEXT000037303578", "#text": "Décret n°2018-716 du 3 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037301309", "@nortexte": "TREK1816577D", "@numtexte": "2018-716", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-03" }, { "@id": "JORFTEXT000037301309", "#text": "Décret n°2018-716 du 3 août 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037301309", "@nortexte": "TREK1816577D", "@numtexte": "2018-716", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-03" }, { "@id": "JORFARTI000037640226", "@num": "1", "#text": "Décision n°2018-747 QPC du 23 novembre 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037640213", "@nortexte": "CSCX1832094S", "@numtexte": "2018-747 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-23" }, { "@id": "JORFARTI000037640214", "#text": "Décision n°2018-747 QPC du 23 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037640213", "@nortexte": "CSCX1832094S", "@numtexte": "2018-747 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-23" }, { "@id": "JORFTEXT000038215017", "#text": "Arrêté du 1er mars 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038215017", "@nortexte": "ECOT1904052A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-01" }, { "@id": "JORFARTI000038462409", "#text": "Avis n°426321 du 9 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038462408", "@nortexte": "CETX1913784V", "@numtexte": "426321", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2019-05-09" }, { "@id": "LEGITEXT000038467536", "#text": "Arrêté du 2 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038465688", "@nortexte": "TERB1913080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-02" }, { "@id": "JORFTEXT000038465688", "#text": "Arrêté du 2 mai 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038465688", "@nortexte": "TERB1913080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-02" }, { "@id": "LEGITEXT000039765739", "#text": "Décret n°2019-1520 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039698548", "@nortexte": "TREK1929697D", "@numtexte": "2019-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "JORFTEXT000039698548", "#text": "Décret n°2019-1520 du 30 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039698548", "@nortexte": "TREK1929697D", "@numtexte": "2019-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000041715300", "#text": "Décret n°2020-233 du 10 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041712051", "@nortexte": "JUSK2000615D", "@numtexte": "2020-233", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-10" }, { "@id": "JORFTEXT000041712051", "#text": "Décret n°2020-233 du 10 mars 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041712051", "@nortexte": "JUSK2000615D", "@numtexte": "2020-233", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-10" }, { "@id": "LEGITEXT000042076217", "#text": "Arrêté du 25 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042075659", "@nortexte": "TERB2016240A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-25" }, { "@id": "JORFTEXT000042075659", "#text": "Arrêté du 25 juin 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042075659", "@nortexte": "TERB2016240A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-25" }, { "@id": "JORFTEXT000043646057", "#text": "Arrêté du 2 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043646057", "@nortexte": "TERB2116176A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-02" }, { "@id": "JORFTEXT000045638373", "#text": "Arrêté du 19 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045638373", "@nortexte": "PRMI2211808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-19" }, { "@id": "JORFTEXT000045638380", "#text": "Arrêté du 21 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045638380", "@nortexte": "PRMI2212273A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-21" }, { "@id": "JORFTEXT000045638387", "#text": "Arrêté du 21 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045638387", "@nortexte": "PRMI2212274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-21" }, { "@id": "JORFTEXT000045638394", "#text": "Arrêté du 22 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045638394", "@nortexte": "PRMI2212270A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "JORFARTI000046618270", "@num": "1", "#text": "Décision n°2022-1026 QPC du 25 novembre 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046618253", "@nortexte": "CSCX2233802S", "@numtexte": "2022-1026 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-11-25" }, { "@id": "JORFARTI000046618254", "#text": "Décision n°2022-1026 QPC du 25 novembre 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046618253", "@nortexte": "CSCX2233802S", "@numtexte": "2022-1026 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-11-25" }, { "@id": "LEGIARTI000031764358", "@num": "L520-22", "#text": "Code de l'urbanisme - art. L520-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814759", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875615", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045250874", "@num": "L783-2", "#text": "Code monétaire et financier - art. L783-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848540", "@num": "L783-2", "#text": "Code monétaire et financier - art. L783-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048031018", "@num": "L783-2", "#text": "Code monétaire et financier - art. L783-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048527139", "@num": "L783-2", "#text": "Code monétaire et financier - art. L783-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534479", "@num": "L783-2", "#text": "Code monétaire et financier - art. L783-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045250871", "@num": "L784-2", "#text": "Code monétaire et financier - art. L784-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848350", "@num": "L784-2", "#text": "Code monétaire et financier - art. L784-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049462616", "@num": "L784-2", "#text": "Code monétaire et financier - art. L784-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048030843", "@num": "L784-2", "#text": "Code monétaire et financier - art. L784-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048527048", "@num": "L784-2", "#text": "Code monétaire et financier - art. L784-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534616", "@num": "L784-2", "#text": "Code monétaire et financier - art. L784-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045250868", "@num": "L785-2", "#text": "Code monétaire et financier - art. L785-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848170", "@num": "L785-2", "#text": "Code monétaire et financier - art. L785-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049462534", "@num": "L785-2", "#text": "Code monétaire et financier - art. L785-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048030678", "@num": "L785-2", "#text": "Code monétaire et financier - art. L785-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048526962", "@num": "L785-2", "#text": "Code monétaire et financier - art. L785-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534752", "@num": "L785-2", "#text": "Code monétaire et financier - art. L785-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 2015-1786 du 29 décembre 2015", "MCS_TXT": { "MC": [ "FINANCES", "LOI DE FINANCES RECTIFICATIVE POUR 2015", "LFR 2015", "CODE DE L'ENERGIE", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "CODE DE LA SECURITE SOCIALE", "CSS", "CODE MONETAIRE ET FINANCIER", "CMF", "COMOFI", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DE L'URBANISME", "CODE DE L'ENVIRONNEMENT", "CODE RURAL ET DE LA PECHE MARITIME", "CRPM", "CODE DES ASSURANCES", "EMPLOYEUR", "PRISE EN CHARGE", "SALARIE", "INDEMNITE KILOMETRIQUE VELO", "PARTICULIER EMPLOYEUR", "RELEVEMENT", "MONTANT", "DEDUCTION FORFAITAIRE", "COTISATION SOCIALE", "IMPOT SUR LE REVENU", "REDUCTION D'IMPOT", "INVESTISSEMENT", "PME", "TAXE D'ENLEVEMENT DES ORDURES MENAGERES", "TEOM", "AMELIORATION", "INCITATION", "EXONERATION", "DROIT DE MUTATION", "DON EN NUMERAIRE", "VICTIME", "TERRORISME", "EXTENSION", "EXONERATION D'IMPOT", "LOCATION MEUBLEE", "TRAVAILLEUR SAISONNIER", "JUSTIFICATIF", "CONTRAT", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "DIRECTIVE DAC 2", "DIRECTIVE DAC II", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000031733082", "NOR": "FCPX1525022L", "NUM": "2015-1786", "DATE_PUBLI": "2015-12-30", "DATE_TEXTE": "2015-12-29", "NUM_PARUTION": 302, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0302 du 30 décembre 2015", "PAGE_DEB_PUBLI": 24701, "PAGE_FIN_PUBLI": 24763 } }, "META_COMMUN": { "ID": "JORFTEXT000031733082", "URL": "texte/version/JORF/TEXT/00/00/31/73/30/JORFTEXT000031733082.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2015/12/29/FCPX1525022L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2015/12/29/2015-1786/jo/texte" } } }, "VISAS": { "CONTENU": "

\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

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000031733082", "cible": true, "cidtexte": "JORFTEXT000033283955", "id": "LEGITEXT000033286969", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000031733082": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000031733082", "NOR": "FCPX1525022L", "NUM": "2015-1786", "DATE_PUBLI": "2015-12-30", "DATE_TEXTE": "2015-12-29", "NUM_PARUTION": 302, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0302 du 30 décembre 2015", "PAGE_DEB_PUBLI": 24701, "PAGE_FIN_PUBLI": 24763 } }, "META_COMMUN": { "ID": "JORFTEXT000031733082", "URL": "texte/struct/JORF/TEXT/00/00/31/73/30/JORFTEXT000031733082.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2015/12/29/FCPX1525022L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2015/12/29/2015-1786/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000031733083", "@fin": "2999-01-01", "@num": "liminaire", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000031733084", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ], "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000031733085", "@cid": "JORFSCTA000031733085", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733085.xml", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000031733086", "@cid": "JORFSCTA000031733086", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733086.xml", "#text": "Titre II : DISPOSITIONS RELATIVES À L'ÉQUILIBRE DES RESSOURCES ET DES CHARGES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000031733087", "@cid": "JORFSCTA000031733087", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733087.xml", "#text": "Titre Ier : AUTORISATIONS BUDGÉTAIRES POUR 2015. - CRÉDITS DES MISSIONS", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000031733088", "@cid": "JORFSCTA000031733088", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733088.xml", "#text": "Titre II : AUTORISATIONS BUDGÉTAIRES POUR 2015. - PLAFONDS DES AUTORISATIONS D'EMPLOIS", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000031733089", "@cid": "JORFSCTA000031733089", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733089.xml", "#text": "Titre III : RATIFICATION DE DÉCRETS D'AVANCE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000031733090", "@cid": "JORFSCTA000031733090", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733090.xml", "#text": "Titre IV : DISPOSITIONS PERMANENTES I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000031733091", "@cid": "JORFSCTA000031733091", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/31/73/30/JORFSCTA000031733091.xml", "#text": "Annexe", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000031733082", "@fin": "2999-01-01", "@num": "2015-1786", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000031757275", "@fin": "2999-01-01", "@num": "2015-1786", "@debut": "2015-12-31" } } ] } }, "LEGITEXT000033286969": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000033283955", "NOR": "ECFE1604891D", "NUM": "2016-1415", "DATE_PUBLI": "2016-10-22", "DATE_TEXTE": "2016-10-20", "NUM_SEQUENCE": 7, "ORIGINE_PUBLI": "JORF n°0247 du 22 octobre 2016", "DERNIERE_MODIFICATION": "2016-10-23" } }, "META_COMMUN": { "ID": "LEGITEXT000033286969", "URL": "texte/struct/LEGI/TEXT/00/00/33/28/69/LEGITEXT000033286969.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000033286987", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000033286989", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2016-10-23", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000033283955", "@fin": "2999-01-01", "@num": "2016-1415", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000033286969", "@fin": "2999-01-01", "@num": "2016-1415", "@debut": "2016-10-23" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000033286969", "liens_entrants": true }