{ "article": { "LEGIARTI000006303491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303491", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303491.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0213AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "#text": "CGI 1010", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 1 4°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.
\n
Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu de l'article 39-1-4°, de la taxe visée à l'article 1010.
" } }, "LEGIARTI000006303492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303492", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303492.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0213AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319287", "@num": "1", "#text": "Loi - art. 1 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "#text": "CGI 235 ter ZA, 39, 1010", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés, ((la contribution mentionnée à l'article 235 ter ZA)) (M) et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.
\n
Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu de l'article 39 1 4°, de la taxe visée à l'article 1010.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006303493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006303493", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0213AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "#text": "CGI 235 ter ZA, 235 ter ZB, 39, 1010", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319878", "@num": "1", "#text": "Loi n°97-1026 du 10 novembre 1997 - art. 1 (P) JORF 11 novembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000185577", "@nortexte": "ECOX9700095L", "@numtexte": "97-1026", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés, la contribution mentionnée à l'article 235 ter ZA, ((la contribution temporaire mentionnée à l'article 235 ter ZB)) (M) et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.
\n
Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu de l'article 39 1 4°, de la taxe visée à l'article 1010.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006303494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303494", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303494.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0213AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758194", "@num": "6", "#text": "Loi n°99-1140 du 29 décembre 1999 - art. 6 () JORF 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "#text": "CGI 235 ter ZA, 235 ter ZB, 39, 1010, 235 ter ZC", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés, la contribution mentionnée à l'article 235 ter ZA, la contribution temporaire mentionnée à l'article 235 ter ZB, la contribution sociale mentionnée à l'article 235 ter ZC et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.
\n
Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu de l'article 39 1 4°, de la taxe visée à l'article 1010.
" } }, "LEGIARTI000006303495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303495", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303495.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0213AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006331500", "@num": "1", "#text": "Décret n°2001-435 du 21 mai 2001 - art. 1 () JORF 23 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "#text": "CGI 235 ter ZA, 235 ter ZC, 39, 1010", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Conséquence de la péremption de l'article 235 ZB", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés, la contribution mentionnée à l'article 235 ter ZA, la contribution sociale mentionnée à l'article 235 ter ZC et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.
\n
Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, de la taxe visée à l'article 1010.
" } }, "LEGIARTI000006303496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303496", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303496.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0213AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "#text": "CGI 235 ter ZC, 39, 1010", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322106", "@num": "25", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés, la contribution sociale mentionnée à l'article 235 ter ZC et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.
\n
Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, de la taxe visée à l'article 1010.
" } }, "LEGIARTI000006309882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "408", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-03-02", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309882", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309882.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0408AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000027479530", "@num": "12", "#text": "Décret n°2013-443\n du 30 mai 2013 - art. 12 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032863486", "@num": "8", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000033931309", "#text": "Arrêté du 19 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033927578", "@nortexte": "ECFD1636416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-19" }, { "@id": "LEGIARTI000033931315", "@num": "1", "#text": "Arrêté du 19 janvier 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033927578", "@nortexte": "ECFD1636416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-19" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000036495680", "@num": "1", "#text": "Arrêté du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "#text": "CGI 407 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 267 octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027520594", "@num": "213", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 213 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033241295", "@num": "214", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520603", "@num": "215", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 215 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162834", "@fin": "1988-03-02", "#text": "VINS ET CIDRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048263416", "@fin": "1979-07-01", "@num": "408", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309882", "@fin": "1988-03-02", "@num": "408", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309883", "@fin": "2015-10-09", "@num": "408", "@etat": "ABROGE", "@debut": "1988-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration des stocks restant dans les caves des récoltants doit être souscrite, chaque année, avant le 1er septembre, avec les distinctions prévues pour la récolte à l'article 407-2° (1).
\n
\n
1) Voir annexe II, art. 267 octies.
\n
" } }, "LEGIARTI000006309883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "408", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "1988-03-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006309883", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309883.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0408AAXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 267 octies de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n° 88-1001 du 20 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000027479530", "@num": "12", "#text": "Décret n°2013-443\n du 30 mai 2013 - art. 12 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000032863486", "@num": "8", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000033931309", "#text": "Arrêté du 19 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033927578", "@nortexte": "ECFD1636416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-19" }, { "@id": "LEGIARTI000033931315", "@num": "1", "#text": "Arrêté du 19 janvier 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033927578", "@nortexte": "ECFD1636416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-19" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000036495680", "@num": "1", "#text": "Arrêté du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000006309858", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520594", "@num": "213", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 213 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033241295", "@num": "214", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520603", "@num": "215", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 215 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197391", "@fin": "2025-07-01", "#text": "2° : Stocks", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191705", "@fin": "2025-07-01", "#text": "I : Déclarations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000048263416", "@fin": "1979-07-01", "@num": "408", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309882", "@fin": "1988-03-02", "@num": "408", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309883", "@fin": "2015-10-09", "@num": "408", "@etat": "ABROGE", "@debut": "1988-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration des stocks restant dans les caves des producteurs doit être souscrite, chaque année, avant le 1er septembre, dans les mêmes conditions que celles prévues à l'article 407 (1).
\n
" } }, "LEGIARTI000025091774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-08-18", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025091774", "URL": "article/LEGI/ARTI/00/00/25/09/17/LEGIARTI000025091774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000025062779", "@num": "30", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064189", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'impôt sur les sociétés, la contribution sociale mentionnée à l'article 235 ter ZC, la contribution exceptionnelle mentionnée à l'article 235 ter ZAA et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.

\n
\n

Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, de la taxe visée à l'article 1010.

\n
" } }, "LEGIARTI000026292643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026292643", "URL": "article/LEGI/ARTI/00/00/26/29/26/LEGIARTI000026292643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000026289967", "@num": "6", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064189", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'impôt sur les sociétés, la contribution sociale mentionnée à l'article 235 ter ZC, la contribution exceptionnelle mentionnée à l'article 235 ter ZAA , la contribution additionnelle à l'impôt sur les sociétés sur les montants distribués mentionnée à l'article 235 ter ZCA et l'impôt sur le revenu ne sont pas admis dans les charges déductibles pour l'établissement de l'impôt.

Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, de la taxe visée à l'article 1010.

" } }, "LEGIARTI000036429528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036429528", "URL": "article/LEGI/ARTI/00/00/36/42/95/LEGIARTI000036429528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 37 de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions s'appliquent aux montants distribués dont la mise en paiement intervient à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000036377722", "@num": "37", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064189", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, de la taxe visée à l'article 1010.

" } }, "LEGIARTI000042910594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042910594", "URL": "article/LEGI/ARTI/00/00/42/91/05/LEGIARTI000042910594.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du V de l'article 55 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000042778471", "@num": "55", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064189", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, des taxes annuelles prévues au 1° de l'article 1010.

" } }, "LEGIARTI000044873645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873645", "URL": "article/LEGI/ARTI/00/00/44/87/36/LEGIARTI000044873645.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000047293639", "@num": "55", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064189", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même, sans préjudice des impôts et taxes dont la déduction ne peut être admise en vertu du 4° du 1 de l'article 39, des taxes prévues au 1° de l'article L. 421-94 du code des impositions sur les biens et services.

" } }, "LEGIARTI000048202602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048202602", "URL": "article/LEGI/ARTI/00/00/48/20/26/LEGIARTI000048202602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202602", "@fin": "1979-07-01", "@num": "213", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303491", "@fin": "1995-10-27", "@num": "213", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303492", "@fin": "1998-04-22", "@num": "213", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303493", "@fin": "2000-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303494", "@fin": "2001-03-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303495", "@fin": "2006-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303496", "@fin": "2011-12-30", "@num": "213", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091774", "@fin": "2012-08-18", "@num": "213", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292643", "@fin": "2018-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429528", "@fin": "2022-01-01", "@num": "213", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042910594", "@fin": "2021-12-30", "@num": "213", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873645", "@fin": "2023-12-31", "@num": "213", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847356", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L’impôt sur les sociétés et l’impôt sur le revenu des personnes physiques ne sont pas admis dans les charges déductibles pour l'établissement de l’impôt.

" } }, "LEGIARTI000048263416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "408", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048263416", "URL": "article/LEGI/ARTI/00/00/48/26/34/LEGIARTI000048263416.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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La déclaration des stocks restant dans les caves des récoltants doit être souscrite, chaque année, avant le 1er septembre, avec les distinctions prévues pour la récolte au de l’article précédent.

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\n
Le ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment l'article 408 de son annexe II et les articles 212, 213, 214 et 215 de son annexe IV,
Arrête :

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

Fait le 29 décembre 2017.

Pour le ministre et par délégation :

Le directeur général des douanes et droits indirects,

R. Gintz

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"@datesignatexte": "2007-11-26" }, { "@id": "LEGIARTI000038127018", "@num": "6", "#text": "Décret n°2007-1665 du 26 novembre 2007 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000341494", "@nortexte": "BCFP0755904D", "@numtexte": "2007-1665", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-26" }, { "@id": "LEGIARTI000006234534", "@num": "8", "#text": "Décret n°2007-1665 du 26 novembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000341494", "@nortexte": "BCFP0755904D", "@numtexte": "2007-1665", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-26" }, { "@id": "LEGIARTI000032301031", "@num": "8", "#text": "Décret n°2007-1665 du 26 novembre 2007 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000341494", "@nortexte": "BCFP0755904D", "@numtexte": "2007-1665", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-26" }, { "@id": "LEGIARTI000038127015", "@num": "8", "#text": "Décret n°2007-1665 du 26 novembre 2007 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000341494", "@nortexte": "BCFP0755904D", "@numtexte": "2007-1665", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-26" }, { "@id": "LEGITEXT000019452124", "#text": "Arrêté du 7 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017649850", "@nortexte": "BCFP0771546A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-07" }, { "@id": "JORFTEXT000017649850", "#text": "Arrêté du 7 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017649850", "@nortexte": "BCFP0771546A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-07" }, { "@id": "JORFTEXT000018873111", "#text": "Arrêté du 1er avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018873111", "@nortexte": "BCFD0811412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000019015444", "#text": "Arrêté du 6 juin 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019013997", "@nortexte": "BCFD0813863A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-06" }, { "@id": "JORFTEXT000019013997", "#text": "Arrêté du 6 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019013997", "@nortexte": "BCFD0813863A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-06" }, { "@id": "JORFTEXT000019647012", "#text": "Arrêté du 8 octobre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019647012", "@nortexte": "ECEZ0824286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-08" }, { "@id": "LEGITEXT000021394344", "#text": "Décret n°2009-1502\n du 7 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021394129", "@nortexte": "AGRT0920903D", "@numtexte": "2009-1502", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-07" }, { "@id": "JORFTEXT000021394129", "#text": "Décret n°2009-1502 du 7 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021394129", "@nortexte": "AGRT0920903D", "@numtexte": "2009-1502", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-07" }, { "@id": "JORFARTI000021709417", "@num": "1", "#text": "Arrêté du 8 janvier 2010 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021709415", "@nortexte": "BCFL0931883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-08" }, { "@id": "JORFTEXT000021720479", "#text": "Arrêté du 23 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021720479", "@nortexte": "BCFR0931599A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-23" }, { "@id": "JORFTEXT000022810034", "#text": "Arrêté du 23 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022810034", "@nortexte": "ECEC1023396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-23" }, { "@id": "LEGITEXT000023430672", "#text": "Arrêté du 9 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428216", "@nortexte": "BCRD1032328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-09" }, { "@id": "JORFTEXT000023428216", "#text": "Arrêté du 9 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023428216", "@nortexte": "BCRD1032328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-09" }, { "@id": "LEGITEXT000023511347", "#text": "Arrêté du 15 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023493251", "@nortexte": "BCRE1032635A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-15" }, { "@id": "JORFTEXT000023493251", "#text": "Arrêté du 15 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023493251", "@nortexte": "BCRE1032635A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-15" }, { "@id": "LEGITEXT000024448615", "#text": "Arrêté du 9 juin 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024169347", "@nortexte": "EFIP1115411A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "JORFTEXT000024169347", "#text": "Arrêté du 9 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024169347", "@nortexte": "EFIP1115411A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000024698850", "#text": "Arrêté du 14 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024695371", "@nortexte": "EFIP1128040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-14" }, { "@id": "JORFTEXT000024695371", "#text": "Arrêté du 14 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024695371", "@nortexte": "EFIP1128040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-14" }, { "@id": "JORFTEXT000025747417", "#text": "Arrêté du 1er décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025747417", "@nortexte": "BCRE1132761A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-01" }, { "@id": "LEGITEXT000026733068", "#text": "Arrêté du 27 novembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026729025", "@nortexte": "BUDD1233624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-27" }, { "@id": "JORFTEXT000026729025", "#text": "Arrêté du 27 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026729025", "@nortexte": "BUDD1233624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-27" }, { "@id": "LEGITEXT000027479493", "#text": "Décret n°2013-443\n du 30 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "@id": "JORFTEXT000027478225", "#text": "Décret n°2013-443 du 30 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "@id": "JORFTEXT000027619051", "#text": "Décret n°2013-559 du 26 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027622158", "#text": "Décret n°2013-559 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000028634757", "#text": "Arrêté du 6 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028626383", "@nortexte": "BUDE1400616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-06" }, { "@id": "JORFTEXT000028626383", "#text": "Arrêté du 6 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028626383", "@nortexte": "BUDE1400616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-06" }, { "@id": "LEGITEXT000030518439", "#text": "DÉCRET n°2015-462 du 23 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030517441", "@nortexte": "FCPD1505396D", "@numtexte": "2015-462", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-23" }, { "@id": "LEGIARTI000030518515", "@num": "17", "#text": "DÉCRET n°2015-462 du 23 avril 2015 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030517441", "@nortexte": "FCPD1505396D", "@numtexte": "2015-462", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-23" }, { "@id": "JORFARTI000030517506", "@num": "17", "#text": "DÉCRET n°2015-462 du 23 avril 2015 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030517441", "@nortexte": "FCPD1505396D", "@numtexte": "2015-462", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-23" }, { "@id": "JORFTEXT000030517441", "#text": "DÉCRET n°2015-462 du 23 avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030517441", "@nortexte": "FCPD1505396D", "@numtexte": "2015-462", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-23" }, { "@id": "LEGITEXT000032298895", "#text": "Décret n°2016-357 du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032295712", "@nortexte": "FCPP1524827D", "@numtexte": "2016-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-25" }, { "@id": "JORFTEXT000032295712", "#text": "Décret n°2016-357 du 25 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032295712", "@nortexte": "FCPP1524827D", "@numtexte": "2016-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-25" }, { "@id": "LEGIARTI000034165085", "@num": "3", "#text": "Arrêté du 25 avril 2016 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGIARTI000043182986", "@num": "3", "#text": "Arrêté du 25 avril 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000032863413", "#text": "Décret n°2016-935 du 7 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "JORFTEXT000032861481", "#text": "Décret n°2016-935 du 7 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000032892508", "#text": "Décret n°2016-958 du 12 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032891586", "@nortexte": "FCPP1616480D", "@numtexte": "2016-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-12" }, { "@id": "JORFTEXT000032891586", "#text": "Décret n°2016-958 du 12 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032891586", "@nortexte": "FCPP1616480D", "@numtexte": "2016-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-12" }, { "@id": "LEGITEXT000032978155", "#text": "Arrêté du 27 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032967434", "@nortexte": "FCPD1618642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-27" }, { "@id": "JORFTEXT000032967434", "#text": "Arrêté du 27 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032967434", "@nortexte": "FCPD1618642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-27" }, { "@id": "LEGITEXT000033162262", "#text": "Décret n°2016-1256 du 27 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033161043", "@nortexte": "ECFD1615787D", "@numtexte": "2016-1256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-27" }, { "@id": "JORFTEXT000033161043", "#text": "Décret n°2016-1256 du 27 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033161043", "@nortexte": "ECFD1615787D", "@numtexte": "2016-1256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-27" }, { "@id": "LEGITEXT000033829079", "#text": "Décret n°2016-1933 du 28 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735206", "@nortexte": "ECFP1633323D", "@numtexte": "2016-1933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "JORFTEXT000033735206", "#text": "Décret n°2016-1933 du 28 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735206", "@nortexte": "ECFP1633323D", "@numtexte": "2016-1933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGITEXT000033829747", "#text": "Décret n°2016-1988 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748712", "@nortexte": "ECFP1637716D", "@numtexte": "2016-1988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "JORFTEXT000033748712", "#text": "Décret n°2016-1988 du 30 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033748712", "@nortexte": "ECFP1637716D", "@numtexte": "2016-1988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGITEXT000036621827", "#text": "Arrêté du 4 janvier 2017 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033857638", "@nortexte": "ECFD1700352A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-04" }, { "@id": "JORFTEXT000033857638", "#text": "Arrêté du 4 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033857638", "@nortexte": "ECFD1700352A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-04" }, { "@id": "LEGITEXT000033891487", "#text": "Arrêté du 23 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033890829", "@nortexte": "ECFP1638097A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-23" }, { "@id": "LEGITEXT000033891501", "#text": "Arrêté du 23 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033890819", "@nortexte": "ECFP1638094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-23" }, { "@id": "JORFTEXT000033890819", "#text": "Arrêté du 23 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033890819", "@nortexte": "ECFP1638094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-23" }, { "@id": "JORFTEXT000033890829", "#text": "Arrêté du 23 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033890829", "@nortexte": "ECFP1638097A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-23" }, { "@id": "LEGITEXT000033931309", "#text": "Arrêté du 19 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033927578", "@nortexte": "ECFD1636416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-19" }, { "@id": "JORFTEXT000033927578", "#text": "Arrêté du 19 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033927578", "@nortexte": "ECFD1636416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-19" }, { "@id": "LEGITEXT000038685150", "#text": "Arrêté du 25 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034061143", "@nortexte": "ECFD1703171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-25" }, { "@id": "JORFTEXT000034061143", "#text": "Arrêté du 25 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034061143", "@nortexte": "ECFD1703171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGIARTI000034162867", "@num": "1", "#text": "Arrêté du 6 janvier 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "JORFARTI000034160030", "@num": "1", "#text": "Arrêté du 6 janvier 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "JORFTEXT000034160021", "#text": "Arrêté du 6 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000038685514", "#text": "Arrêté du 10 mars 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034203315", "@nortexte": "ECFD1708233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-10" }, { "@id": "JORFTEXT000034203315", "#text": "Arrêté du 10 mars 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034203315", "@nortexte": "ECFD1708233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-10" }, { "@id": "LEGITEXT000035064774", "#text": "Décret n°2017-1118 du 28 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035058720", "@nortexte": "CPAP1715473D", "@numtexte": "2017-1118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-28" }, { "@id": "JORFTEXT000035058720", "#text": "Décret n°2017-1118 du 28 juin 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035058720", "@nortexte": "CPAP1715473D", "@numtexte": "2017-1118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-28" }, { "@id": "LEGITEXT000038685738", "#text": "Arrêté du 13 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035658485", "@nortexte": "CPAD1726267A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-13" }, { "@id": "JORFTEXT000035658485", "#text": "Arrêté du 13 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035658485", "@nortexte": "CPAD1726267A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-13" }, { "@id": "LEGITEXT000036495670", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "JORFTEXT000036495333", "#text": "Arrêté du 29 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036495333", "@nortexte": "CPAD1730751A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000036606602", "#text": "Décret n°2018-99 du 14 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036605919", "@nortexte": "CPAP1735226D", "@numtexte": "2018-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-02-14" }, { "@id": "JORFTEXT000036605919", "#text": "Décret n°2018-99 du 14 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036605919", "@nortexte": "CPAP1735226D", "@numtexte": "2018-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-02-14" }, { "@id": "LEGITEXT000038685966", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036629996", "@nortexte": "CPAD1805054A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "JORFTEXT000036629996", "#text": "Arrêté du 20 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036629996", "@nortexte": "CPAD1805054A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000036852584", "#text": "Arrêté du 24 avril 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036849315", "@nortexte": "ECOP1810155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "JORFTEXT000036849315", "#text": "Arrêté du 24 avril 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036849315", "@nortexte": "ECOP1810155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "JORFTEXT000037270374", "#text": "Arrêté du 16 juillet 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037270374", "@nortexte": "CPAP1817099A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-16" }, { "@id": "LEGITEXT000038686104", "#text": "Arrêté du 20 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037422465", "@nortexte": "CPAD1825679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-20" }, { "@id": "JORFTEXT000037422465", "#text": "Arrêté du 20 septembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037422465", "@nortexte": "CPAD1825679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-20" }, { "@id": "LEGITEXT000038686128", "#text": "Arrêté du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444774", "@nortexte": "CPAD1824657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-27" }, { "@id": "JORFTEXT000037444774", "#text": "Arrêté du 27 septembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037444774", "@nortexte": "CPAD1824657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-27" }, { "@id": "LEGITEXT000037563397", "#text": "Arrêté du 6 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037562563", "@nortexte": "CPAD1829696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-06" }, { "@id": "JORFTEXT000037562563", "#text": "Arrêté du 6 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037562563", "@nortexte": "CPAD1829696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-06" }, { "@id": "LEGITEXT000037635639", "#text": "Arrêté du 14 novembre 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037630263", "@nortexte": "ECOP1830623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "JORFTEXT000037630263", "#text": "Arrêté du 14 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037630263", "@nortexte": "ECOP1830623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038125699", "#text": "Décret n°2019-93 du 12 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038124668", "@nortexte": "CPAP1826506D", "@numtexte": "2019-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-12" }, { "@id": "JORFTEXT000038124668", "#text": "Décret n°2019-93 du 12 février 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038124668", "@nortexte": "CPAP1826506D", "@numtexte": "2019-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-12" }, { "@id": "LEGITEXT000038128062", "#text": "Décret n°2019-94 du 12 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038124687", "@nortexte": "CPAP1826499D", "@numtexte": "2019-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-12" }, { "@id": "JORFTEXT000038124687", "#text": "Décret n°2019-94 du 12 février 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038124687", "@nortexte": "CPAP1826499D", "@numtexte": "2019-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-12" }, { "@id": "LEGITEXT000038286638", "#text": "Décret n°2019-237 du 27 mars 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038284069", "@nortexte": "CPAD1829931D", "@numtexte": "2019-237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-27" }, { "@id": "JORFTEXT000038284069", "#text": "Décret n°2019-237 du 27 mars 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038284069", "@nortexte": "CPAD1829931D", "@numtexte": "2019-237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-27" }, { "@id": "LEGITEXT000038686152", "#text": "Arrêté du 12 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038682972", "@nortexte": "CPAD1916970A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-12" }, { "@id": "JORFTEXT000038682972", "#text": "Arrêté du 12 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038682972", "@nortexte": "CPAD1916970A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-12" }, { "@id": "JORFTEXT000038772764", "#text": "Arrêté du 16 juillet 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038772764", "@nortexte": "CPAD1920426A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-16" }, { "@id": "LEGITEXT000038780830", "#text": "Arrêté du 11 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038777657", "@nortexte": "CPAP1920559A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-11" }, { "@id": "JORFTEXT000038777657", "#text": "Arrêté du 11 juillet 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038777657", "@nortexte": "CPAP1920559A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-11" }, { "@id": "LEGITEXT000038853800", "#text": "Arrêté du 23 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038851131", "@nortexte": "CPAP1921978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-23" }, { "@id": "LEGITEXT000038854528", "#text": "Arrêté du 23 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038851107", "@nortexte": "CPAP1921976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-23" }, { "@id": "JORFTEXT000038851107", "#text": "Arrêté du 23 juillet 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038851107", "@nortexte": "CPAP1921976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-23" }, { "@id": "JORFTEXT000038851131", "#text": "Arrêté du 23 juillet 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038851131", "@nortexte": "CPAP1921978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-23" }, { "@id": "LEGITEXT000039765238", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683118", "@nortexte": "CPAP1935028A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "JORFTEXT000039683118", "#text": "Arrêté du 19 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039683118", "@nortexte": "CPAP1935028A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "JORFTEXT000041400134", "#text": "Arrêté du 13 janvier 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "LEGITEXT000041403153", "#text": "Décret n°2020-23 du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400116", "@nortexte": "CPAP1933568D", "@numtexte": "2020-23", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-13" }, { "@id": "JORFTEXT000041400116", "#text": "Décret n°2020-23 du 13 janvier 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041400116", "@nortexte": "CPAP1933568D", "@numtexte": "2020-23", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-13" }, { "@id": "LEGITEXT000041618812", "#text": "Arrêté du 19 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041615909", "@nortexte": "CPAD1935184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "JORFTEXT000041615909", "#text": "Arrêté du 19 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041615909", "@nortexte": "CPAD1935184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "LEGITEXT000041737845", "#text": "Décret n°2020-278 du 18 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "JORFTEXT000041737498", "#text": "Décret n°2020-278 du 18 mars 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "JORFTEXT000042393101", "#text": "Arrêté du 30 septembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042393101", "@nortexte": "ECOD2026155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-30" }, { "@id": "LEGITEXT000043052048", "#text": "Arrêté du 11 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043005321", "@nortexte": "CCPE2020894A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "JORFTEXT000043005321", "#text": "Arrêté du 11 janvier 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043005321", "@nortexte": "CCPE2020894A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "JORFTEXT000043458852", "#text": "Arrêté du 23 avril 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043458852", "@nortexte": "ECOD2113382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-04-23" }, { "@id": "LEGITEXT000043526731", "#text": "Décret n°2021-630 du 20 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "JORFTEXT000043523014", "#text": "Décret n°2021-630 du 20 mai 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "JORFTEXT000043850450", "#text": "Arrêté du 19 juillet 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043850450", "@nortexte": "ECOD2122437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-19" }, { "@id": "JORFTEXT000044061203", "#text": "Arrêté du 15 septembre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044061203", "@nortexte": "ECOD2128285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-15" }, { "@id": "JORFTEXT000044234751", "#text": "Arrêté du 18 octobre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044234751", "@nortexte": "ECOD2131321A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-18" }, { "@id": "JORFTEXT000044890563", "#text": "Arrêté du 4 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044890563", "@nortexte": "ECOD2200387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-04" }, { "@id": "LEGITEXT000044997275", "#text": "Décret n°2022-30 du 13 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044992702", "@nortexte": "ECOP2131285D", "@numtexte": "2022-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-13" }, { "@id": "JORFTEXT000044992702", "#text": "Décret n°2022-30 du 13 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044992702", "@nortexte": "ECOP2131285D", "@numtexte": "2022-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-13" }, { "@id": "JORFTEXT000045373334", "#text": "Arrêté du 14 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045373334", "@nortexte": "ECOD2208505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-14" }, { "@id": "LEGITEXT000045464902", "#text": "Décret n°2022-467 du 31 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462412", "@nortexte": "ECOD2206457D", "@numtexte": "2022-467", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-31" }, { "@id": "JORFTEXT000045462412", "#text": "Décret n°2022-467 du 31 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045462412", "@nortexte": "ECOD2206457D", "@numtexte": "2022-467", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-31" }, { "@id": "JORFTEXT000045463997", "#text": "Arrêté du 29 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045463997", "@nortexte": "ECOD2210168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-29" }, { "@id": "LEGITEXT000045703288", "#text": "Arrêté du 22 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045695897", "@nortexte": "ECOP2211843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "JORFTEXT000045695897", "#text": "Arrêté du 22 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045695897", "@nortexte": "ECOP2211843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "JORFTEXT000045733890", "#text": "Arrêté du 27 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045733890", "@nortexte": "ECOD2212992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-27" }, { "@id": "JORFTEXT000045895706", "#text": "Arrêté du 2 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045895706", "@nortexte": "ECOD2216408A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-02" }, { "@id": "LEGITEXT000045925838", "#text": "Décret n°2022-893 du 15 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "JORFTEXT000045924430", "#text": "Décret n°2022-893 du 15 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGITEXT000045968868", "#text": "Arrêté du 24 juin 2022 (V)", "@sens": "cible", "@cidtexte": 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\n
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics et de la fonction publique,
Vu la loi n° 82-213 du 2 mars 1982 modifiée relative aux droits et libertés des communes, des départements et des régions, notamment son article 34 ;
Vu la loi d'orientation n° 92-125 du 6 février 1992 modifiée relative à l'administration territoriale de la République ;
Vu le décret n° 60-516 du 2 juin 1960 modifié portant harmonisation des circonscriptions administratives ;
Vu le décret n° 82-632 du 21 juillet 1982, pris en application de l'article 3 du décret n° 82-389 du 10 mai 1982 et de l'article 3 du décret n° 82-390 du 10 mai 1982, relatif aux pouvoirs des commissaires de la République sur les services fiscaux, les services douaniers et les laboratoires régionaux ;
Vu le décret n° 92-604 du 1er juillet 1992 portant charte de la déconcentration, modifié par le décret n° 95-1007 du 13 septembre 1995, le décret n° 97-463 du 9 mai 1997 et le décret n° 99-896 du 20 octobre 1999 ;
Vu le décret n° 2004-112 du 6 février 2004 relatif à l'organisation de l'Etat en mer ;
Vu le décret n° 2004-374 du 29 avril 2004, modifié par le décret n° 2005-1621 du 22 décembre 2005, relatif aux pouvoirs des préfets, à l'organisation et à l'action des services de l'Etat dans les régions et les départements, notamment ses articles 11, 18, 33 et 72 ;
Vu le décret n° 2005-1514 du 6 décembre 2005 relatif à l'organisation outre-mer de l'action de l'Etat en mer ;
Vu le décret n° 2007-1664 du 26 novembre 2007 relatif à la direction générale des douanes et droits indirects ;
Vu l'avis du comité technique paritaire central de la direction générale des douanes et droits indirects en date du 12 décembre 2005 ;
Vu la saisine du conseil général de la Guyane en date du 18 décembre 2006 ;
Vu la saisine du conseil régional de la Guyane en date du 18 décembre 2006 ;
Vu la saisine du conseil général de la Martinique en date du 19 décembre 2006 ;
Vu la saisine du conseil régional de la Martinique en date du 19 décembre 2006 ;
Vu la saisine du conseil général de la Réunion en date du 19 décembre 2006 ;
Vu la saisine du conseil régional de la Réunion en date du 19 décembre 2006 ;
Vu la saisine du conseil général de la Guadeloupe en date du 20 décembre 2006 ;
Vu la saisine du conseil régional de la Guadeloupe en date du 20 décembre 2006 ;
Vu la saisine du conseil général de Mayotte en date du 26 décembre 2006 ;
Vu la saisine du gouvernement de la Polynésie française en date du 29 décembre 2006 ;
Vu l'avis du conseil général de Saint-Pierre-et-Miquelon en date du 29 décembre 2006 ;
Vu l'avis du gouvernement de la Nouvelle-Calédonie en date du 11 janvier 2007 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait à Paris, le 26 novembre 2007.

François Fillon

Par le Premier ministre :

Le ministre du budget, des comptes publics

et de la fonction publique,

Eric Woerth

La ministre de l'intérieur,

de l'outre-mer et des collectivités territoriales,

Michèle Alliot-Marie

Le secrétaire d'Etat

chargé de l'outre-mer,

Christian Estrosi

\n
\n

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