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R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258549", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-06-30 4G-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199530", "@fin": "1999-03-31", "#text": "a : Régime des petites entreprises", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", "@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038459", "@fin": "2009-02-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194837", "@fin": "2010-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645102", "@fin": "2010-05-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200692", "@fin": "2011-06-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189573", "@fin": "2014-05-30", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042428", "@fin": "2015-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447736", "@fin": "2015-01-01", "@num": "50-0", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108892", "@fin": "2015-06-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700598", "@fin": "2016-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781671", "@fin": "2016-12-11", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613433", "@fin": "2018-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel n'excède pas 70 000 F hors taxes, ajusté le cas échéant au prorata du temps d'exploitation au cours de l'année civile, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Le bénéfice imposable est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 50 p. 100 qui ne peut être inférieur à 2 000 F.
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Ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite est dépassé sans toutefois qu'il excède 100 000 F.
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2. Sont exclus du régime :
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Les personnes morales et opérations visées au 2 de l'article 302 ter ;
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Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel sur la déclaration prévue à l'article 170.
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4. Les dispositions des deuxième et troisième alinéas de l'article 302 sexies sont applicables.
\n
5. Les entreprises placées dans le champ d'application du présent article peuvent opter pour le régime forfaitaire prévu à l'article 302 ter dans les délais prévus pour le dépôt de la déclaration visée à l'article 302 sexies, ou pour le régime simplifié d'imposition prévu à l'article 302 septies A bis. Cette dernière option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime.
\n
Les entreprises dont le chiffre d'affaires d'une année est inférieur à 70 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
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6. Les dispositions des 1 à 5 ci-dessus sont applicables pour la détermination des bénéfices des années 1992 et suivantes.
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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - 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art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613433", "@fin": "2018-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel n'excède pas 70 000 F hors taxes, ajusté le cas échéant au prorata du temps d'exploitation au cours de l'année civile, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Le bénéfice imposable est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 50 p. 100 qui ne peut être inférieur à 2 000 F.
\n
Ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite est dépassé sans toutefois qu'il excède 100 000 F.
\n
2. Sont exclus du régime :
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Les personnes morales et opérations visées au 2 de l'article 302 ter ;
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Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel sur la déclaration prévue à l'article 170.
\n
((4. Les entreprises visées au 1 qui n'ont pas exercé l'option visée au 5 doivent tenir et présenter, sur demande de l'administration, un livre mentionnant le montant et l'origine des recettes qu'elles perçoivent au titre de leur activité professionnelle. Un décret fixe les conditions dans lesquelles ce livre est tenu)) (1).
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5. Les entreprises placées dans le champ d'application du présent article peuvent opter pour le régime forfaitaire prévu à l'article 302 ter dans les délais prévus pour le dépôt de la déclaration visée à l'article 302 sexies, ou pour le régime simplifié d'imposition prévu à l'article 302 septies A bis. Cette dernière option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime.
\n
Les entreprises dont le chiffre d'affaires d'une année est inférieur à 70 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
\n
6. ((Les dispositions des 1 à 3 et 5 ci-dessus sont applicables)) (1) pour la détermination des bénéfices des années 1992 et suivantes.
\n
(1) Modification de la loi.
\n
" } }, "LEGIARTI000006302440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006302440", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302440.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 ter, 293 B, 170, 302 sexies, 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 [*DDOEF*] art. 5 I, III 1 JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051768801", "@num": "R713-1-1", "#text": "Code de commerce - art. R713-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258407", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - 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art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. 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L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199530", "@fin": "1999-03-31", "#text": "a : Régime des petites entreprises", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses 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"@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": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", "@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel n'excède pas ((100 000 F)) (M) (1) (1') hors taxes, ajusté le cas échéant au prorata du temps d'exploitation au cours de l'année civile, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Le bénéfice imposable est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 50 p. 100 qui ne peut être inférieur à 2 000 F.
\n
Ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle le chiffre d'affaires limite est dépassé sans toutefois qu'il excède ((120 000 F)) (M) (1) (1').
\n
2. Sont exclus du régime :
\n
Les personnes morales et opérations visées au 2 de l'article 302 ter ;
\n
Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel sur la déclaration prévue à l'article 170.
\n
4. Les entreprises visées au 1 qui n'ont pas exercé l'option visée au 5 doivent tenir et présenter, sur demande de l'administration, un livre mentionnant le montant et l'origine des recettes qu'elles perçoivent au titre de leur activité professionnelle. Un décret fixe les conditions dans lesquelles ce livre est tenu (2).
\n
5. Les entreprises placées dans le champ d'application du présent article peuvent opter pour le régime forfaitaire prévu à l'article 302 ter dans les délais prévus pour le dépôt de la déclaration visée à l'article 302 sexies, ou pour le régime simplifié d'imposition prévu à l'article 302 septies A bis. Cette dernière option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime.
\n
Les entreprises dont le chiffre d'affaires d'une année est inférieur à 100 000 F, qui ont opté au titre de l'année précédente pour l'un des régimes visés à l'alinéa ci-dessus, ne peuvent bénéficier du régime défini au présent article.
\n
6. Les dispositions des 1 à 3 et 5 ci-dessus sont applicables pour la détermination des bénéfices des années 1992 et suivantes.
\n
(M) Modification de la loi 96-314.
\n
(1) Ces dispositions sont applicables à l'impôt sur le revenu dû au titre de 1996 et des années suivantes.
\n
(1').
\n
(2) Modification de la loi 94-126. Voir l'article 38 C de l'annexe III..
" } }, "LEGIARTI000006302441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302441", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320294", "@num": "25", "#text": "Loi - art. 25 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 7 II 5, 25, IV Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. 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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-01-02 3F-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 4Q-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-02 5G-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-07-20 4G-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. 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L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 500 000 F hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 175 000 F hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 500 000 F et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 175 000 F.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 70 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 2 000 F.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
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Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables cinq ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de cinq ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives (1).
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(1) Dispositions applicables pour les résultats des années 1999 et suivantes.
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" } }, "LEGIARTI000006302442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302442", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302442.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006321201", "@num": "75", "#text": "Loi - art. 75 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II, art. 75 II A", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051768801", "@num": "R713-1-1", "#text": "Code de commerce - art. R713-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258407", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284498", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - 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art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - 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art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 70 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
\n
Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
\n
Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
\n
2. Sont exclus de ce régime :
\n
a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
\n
Les options mentionnées au premier alinéa sont valables deux ans (1) tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans (1). Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
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(1) Ces dispositions s'appliquent aux options exercées à compter du 1er janvier 2002 et aux options en cours à cette date.
\n
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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - 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art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
\n
Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 72 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 52 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
\n
Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
\n
Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
\n
2. Sont exclus de ce régime :
\n
a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
\n
c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
\n
d. Les personnes morales passibles de l'impôt sur les sociétés ;
\n
e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
\n
f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
\n
g. Les opérations visées au 8° du I de l'article 35.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170. Ils joignent à cette déclaration un état conforme au modèle fourni par l'administration. Un décret en Conseil d'Etat précise le contenu de cet état.
\n
4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
\n
Les options mentionnées au premier alinéa sont valables deux ans (1) tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans (1). Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
\n
(1) Ces dispositions s'appliquent aux options exercées à compter du 1er janvier 2002 et aux options en cours à cette date.
\n
" } }, "LEGIARTI000006302444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006302444", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302444.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 31 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - 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art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 72 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 52 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
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Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
" } }, "LEGIARTI000006302445": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-11-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302445", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302445.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAH" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 76 XV Finances pour 2006 :
\n Ces dispositions s'appliquent à compter de l'imposition des revenus de 2006.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322495", "@num": "76", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 76 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051768801", "@num": "R713-1-1", "#text": "Code de commerce - art. R713-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258407", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. 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R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. 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R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. 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L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 68 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 45 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
\n
2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
" } }, "LEGIARTI000006302446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006302446", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAI" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 2006-12-21 art. 10 IV : Ces dispositions s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759259", "@num": "10", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 10 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051768801", "@num": "R713-1-1", "#text": "Code de commerce - art. R713-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258407", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. 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1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
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Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
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Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 71 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
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Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
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Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
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2. Sont exclus de ce régime :
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a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
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b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
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c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
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d. Les personnes morales passibles de l'impôt sur les sociétés ;
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e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
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f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
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g. Les opérations visées au 8° du I de l'article 35.
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3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
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4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
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Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
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5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
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R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217366", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185988", "@fin": "2018-01-01", "#text": "Sous-section 2 : Situations particulières.", "@debut": "2005-12-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172716", "@fin": "2018-01-01", "#text": "Section 1 : Généralités", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000036391063", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations d'allocations familiales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156202", "@fin": "2015-12-23", "#text": "Chapitre 3 : Champ d'application et prestations d'assurance maladie", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000031686523", "@fin": "2018-01-01", "#text": "Chapitre 3 : Champ d'application et protection maladie", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000036391065", "@fin": "2018-06-14", "#text": "Chapitre 3 : Dispositions relatives au financement communes à l'ensemble des indépendants", "@debut": "2018-01-01" }, { "@id": "LEGISCTA000037061915", "@fin": "2999-01-01", "#text": "Chapitre 3 : Dispositions, relatives au financement, communes à l'ensemble des travailleurs indépendants", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141668", "@fin": "2018-01-01", "#text": "Titre 1 : Régime social des indépendants", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000036391026", "@fin": "2999-01-01", "#text": "Titre I : Dispositions générales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743625", "@fin": "2014-12-25", "@num": "L613-7", "@etat": "MODIFIE", "@debut": "2005-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109179", "@fin": "2014-12-25", "@num": "L613-7", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961589", "@fin": "2016-01-01", "@num": "L613-7", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031686502", "@fin": "2018-01-01", "@num": "L613-7", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037061904", "@fin": "2020-01-01", "@num": "L613-7", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041474323", "@fin": "2022-08-18", "@num": "L613-7", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046193899", "@fin": "2023-12-28", "@num": "L613-7", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683570", "@fin": "2999-01-01", "@num": "L613-7", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes bénéficiaires d'un avantage de retraite ou d'une pension d'invalidité, exerçant une activité professionnelle, sont affiliées et cotisent simultanément au régime d'assurance maladie dont relève leur avantage ou leur pension et à celui dont relève leur activité.
\n
Toutefois, le droit aux prestations est ouvert dans l'un ou l'autre régime, au choix de l'intéressé.
" } }, "LEGIARTI000006904390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6351-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-11-26", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904390", "URL": "article/LEGI/ARTI/00/00/06/90/43/LEGIARTI000006904390.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6351L0010XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\n
\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021897066", "@num": "8", "#text": "Arrêté du 25 janvier 2005 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000424327", "@nortexte": "SANH0520299A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-01-25" }, { "@id": "LEGIARTI000021897083", "@num": "8", "#text": "Arrêté du 16 janvier 2006 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635514", "@nortexte": "SANP0620363A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-01-16" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000026228906", "@num": "2", "#text": "Arrêté du 16 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647475", "@nortexte": "AGRG0700692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-16" }, { "@id": "LEGIARTI000042567154", "@num": "2", "#text": "Arrêté du 16 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000274481", "@nortexte": "AGRG0700691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-16" }, { "@id": "LEGIARTI000042567145", "@num": "4", "#text": "Arrêté du 16 mars 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000274481", "@nortexte": "AGRG0700691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-16" }, { "@id": "LEGIARTI000026228913", "@num": "5", "#text": "Arrêté du 16 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647475", "@nortexte": "AGRG0700692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-16" }, { "@id": "LEGIARTI000032823676", "@num": "20", "#text": "Arrêté du 10 avril 2007 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000274519", "@nortexte": "EQUA0700114A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-04-10" }, { "@id": "LEGITEXT000020031330", "#text": "Arrêté du 19 décembre 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031353", "@num": "18", "#text": "Arrêté du 19 décembre 2008 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031342", "@num": "8", "#text": "Arrêté du 19 décembre 2008 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031344", "@num": "9", "#text": "Arrêté du 19 décembre 2008 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020408217", "@num": "9", "#text": "Arrêté du 3 mars 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020407051", "@nortexte": "IOCA0831282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-03" }, { "@id": "LEGIARTI000020765824", "@num": "Annexe", "#text": "Arrêté du 5 juin 2009 - art. 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Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025747321", "@nortexte": "ETSP1200184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-24" }, { "@id": "LEGIARTI000051390919", "@num": "13", "#text": "Arrêté du 31 juillet 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026310765", "@nortexte": "INTS1232113A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-31" }, { "@id": "LEGIARTI000028135696", "@num": "5", "#text": "Arrêté du 25 octobre 2013 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028134010", "@nortexte": "ACTI1318795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-10-25" }, { "@id": "LEGIARTI000034579307", "@num": "5", "#text": "Décret n°2013-1261 du 27 décembre 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028398316", "@nortexte": "AFSP1319983D", "@numtexte": "2013-1261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000051372796", "@num": "9", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958322", "@nortexte": "DEVR1427944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGIARTI000031057772", "@num": "40", "#text": "LOI n°2015-994 du 17 août 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031046061", "@nortexte": "ETSX1508596L", "@numtexte": "2015-994", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031241018", "#text": "ARRÊTÉ du 21 septembre 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031239791", "@nortexte": "MCCD1516718A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-21" }, { "@id": "LEGIARTI000050332919", "@num": "2", "#text": "Arrêté du 21 juillet 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032939164", "@nortexte": "ETSD1611371A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGIARTI000033190817", "@num": "1", "#text": "Décret n°2016-1307 du 3 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033189776", "@nortexte": "AGRE1624668D", "@numtexte": "2016-1307", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000033319254", "@num": "8", "#text": "Décret n°2016-1456 du 28 octobre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033317557", "@nortexte": "INTV1618858D", "@numtexte": "2016-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000034085034", "@num": "4", "#text": "Arrêté du 24 février 2017 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000034082106", "@nortexte": "MENE1610009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-24" }, { "@id": "LEGITEXT000034095611", "#text": "Décret n°2017-239 du 24 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034082097", "@nortexte": "MENE1610004D", "@numtexte": "2017-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000034095616", "@num": "1", "#text": "Décret n°2017-239 du 24 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034082097", "@nortexte": "MENE1610004D", "@numtexte": "2017-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000049528407", "@num": "1", "#text": "Arrêté du 21 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037880305", "@nortexte": "MTRD1835482A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-21" }, { "@id": "LEGITEXT000038171505", "#text": "Arrêté du 18 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038171514", "@num": "6", "#text": "Arrêté du 18 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038570082", "@num": "1", "#text": "Arrêté du 6 juin 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565312", "@nortexte": "MTRD1903989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000051866200", "@num": "10 bis", "#text": "Arrêté du 6 juin 2019 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565293", "@nortexte": "MTRD1903979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042014687", "@num": "Annexe 3", "#text": "Arrêté du 11 octobre 2019 - art. Annexe 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039207754", "@nortexte": "MTRD1908679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039640104", "@num": "1", "#text": "Décret n°2019-1390 du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039638072", "@nortexte": "MENE1932127D", "@numtexte": "2019-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000041953469", "@num": "2", "#text": "Décret n°2020-671 du 3 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041950326", "@nortexte": "MENE2012791D", "@numtexte": "2020-671", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042566061", "@num": "1", "#text": "Arrêté du 18 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042565119", "@nortexte": "AGRG2030390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-18" }, { "@id": "LEGIARTI000043526812", "@num": "14", "#text": "Décret n°2021-631 du 21 mai 2021 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000043523039", "@nortexte": "ECOI2033263D", "@numtexte": "2021-631", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-21" }, { "@id": "LEGIARTI000048372572", "@num": "4", "#text": "Arrêté du 29 juin 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715927", "@nortexte": "SSAP2120171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043928764", "@num": "1", "#text": "Arrêté du 19 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043927262", "@nortexte": "MTRD2121799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-19" }, { "@id": "LEGIARTI000044492624", "@num": "ANNEXE 1", "#text": "Arrêté du 7 décembre 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044488118", "@nortexte": "MTRD2131642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044526081", "@num": "24", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044526039", "@num": "4", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044526041", "@num": "5", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044632789", "@num": "2", "#text": "Décret n°2021-1851 du 28 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044591539", "@nortexte": "MTRD2134457D", "@numtexte": "2021-1851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGIARTI000045039059", "@num": "6", "#text": "Arrêté du 13 janvier 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045038537", "@nortexte": "AGRE2133564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-13" }, { "@id": "LEGIARTI000045247754", "@num": "4", "#text": "Décret n°2022-240 du 25 février 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243231", "@nortexte": "MENE2134449D", "@numtexte": "2022-240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045465119", "@num": "8", "#text": "Arrêté du 28 mars 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462608", "@nortexte": "SSAH2209993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000045465160", "@num": "8", "#text": "Arrêté du 28 mars 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462629", "@nortexte": "SSAH2209995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000046673580", "@num": "1", "#text": "Arrêté du 19 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046672583", "@nortexte": "MTRD2222945A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000046834547", "@num": "2", "#text": "Arrêté du 23 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046829937", "@nortexte": "SPRP2233495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000052040244", "@num": "2", "#text": "Décret n°2022-1712 du 29 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837251", "@nortexte": "MTRT2230690D", "@numtexte": "2022-1712", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047473690", "@num": "6", "#text": "Arrêté du 13 avril 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047471809", "@nortexte": "AGRE2310425A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-13" }, { "@id": "LEGIARTI000047843152", "@num": "1", "#text": "Arrêté du 26 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047826073", "@nortexte": "IOMB2312749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-26" }, { "@id": "LEGIARTI000049412348", "@num": "1", "#text": "Arrêté du 8 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049409627", "@nortexte": "TSSD2403747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGIARTI000049412350", "@num": "2", "#text": "Arrêté du 8 avril 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049409627", "@nortexte": "TSSD2403747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGIARTI000049528353", "@num": "1", "#text": "Arrêté du 30 avril 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049525740", "@nortexte": "TSSD2400435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGIARTI000050053092", "@num": "1", "#text": "Arrêté du 15 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050052602", "@nortexte": "ESRH2417277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-15" }, { "@id": "LEGIARTI000050312137", "@num": "4", "#text": "Arrêté du 26 septembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312247", "@num": "4", "#text": "Arrêté du 26 septembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312146", "@num": "6", "#text": "Arrêté du 26 septembre 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312255", "@num": "6", "#text": "Arrêté du 26 septembre 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312153", "@num": "8", "#text": "Arrêté du 26 septembre 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312261", "@num": "8", "#text": "Arrêté du 26 septembre 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050332009", "@num": "1", "#text": "Arrêté du 1er octobre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050330514", "@nortexte": "TEMD2426065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-01" }, { "@id": "LEGIARTI000050400276", "@num": "10", "#text": "Arrêté du 23 octobre 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050398597", "@nortexte": "INTD2426037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-23" }, { "@id": "LEGIARTI000051372020", "@num": "1", "#text": "Arrêté du 17 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051368816", "@nortexte": "ATDL2428998A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-17" }, { "@id": "LEGITEXT000051516433", "#text": "Décret n°2025-371 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051515699", "@nortexte": "TSSP2510426D", "@numtexte": "2025-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "@id": "LEGIARTI000051594465", "@num": "2", "#text": "Décret n°2025-423 du 13 mai 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051592617", "@nortexte": "MENE2509892D", "@numtexte": "2025-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-13" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000020632373", "@num": "A822-28-18", "#text": "Code de commerce - art. A822-28-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632396", "@num": "A822-28-8", "#text": "Code de commerce - art. A822-28-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632394", "@num": "A822-28-9", "#text": "Code de commerce - art. A822-28-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035368044", "@num": "R814-28-5", "#text": "Code de commerce - art. R814-28-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033332282", "@num": "R313-10-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-10-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042018114", "@num": "R313-10-3", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-10-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039643339", "@num": "D122-9-1", "#text": "Code de l'éducation - art. D122-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386052", "@num": "L421-3", "#text": "Code de l'éducation - art. L421-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025102463", "@num": "R4021-23", "#text": "Code de la santé publique - art. R4021-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045453722", "@num": "L625-2", "#text": "Code de la sécurité intérieure - art. L625-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047555825", "@num": "L625-7", "#text": "Code de la sécurité intérieure - art. L625-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047555917", "@num": "L645-1", "#text": "Code de la sécurité intérieure - art. L645-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047555875", "@num": "L647-1", "#text": "Code de la sécurité intérieure - art. L647-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050746693", "@num": "R625-2", "#text": "Code de la sécurité intérieure - art. R625-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028997212", "@num": "D1803-9", "#text": "Code des transports - art. D1803-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023077730", "@num": "L6511-5", "#text": "Code des transports - art. L6511-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591641", "@num": "Annexe", "#text": "Code du travail - art. Annexe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051926783", "@num": "D6323-5", "#text": "Code du travail - art. D6323-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051926774", "@num": "D6323-7", "#text": "Code du travail - art. D6323-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049551184", "@num": "D6323-8", "#text": "Code du travail - art. D6323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033237483", "@num": "D6323-8-2", "#text": "Code du travail - art. D6323-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034131632", "@num": "D6323-8-3", "#text": "Code du travail - art. D6323-8-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049750328", "@num": "D6326-2", "#text": "Code du travail - art. D6326-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951921", "@num": "L6111-7", "#text": "Code du travail - art. L6111-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600514", "@num": "L6121-5", "#text": "Code du travail - art. L6121-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951785", "@num": "L6231-6", "#text": "Code du travail - art. L6231-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. 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L6323-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046761718", "@num": "L6323-9-1", "#text": "Code du travail - art. L6323-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046761720", "@num": "L6323-9-2", "#text": "Code du travail - art. L6323-9-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021343625", "@num": "L6352-1", "#text": "Code du travail - art. L6352-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904412", "@num": "L6353-2", "#text": "Code du travail - art. L6353-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904413", "@num": "L6353-3", "#text": "Code du travail - art. L6353-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386187", "@num": "L6355-1", "#text": "Code du travail - art. L6355-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651129", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688888", "@num": "R5522-13", "#text": "Code du travail - art. R5522-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026566131", "@num": "R5522-42", "#text": "Code du travail - art. R5522-42 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038624068", "@num": "R6316-1", "#text": "Code du travail - art. R6316-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044539699", "@num": "R6323-32", "#text": "Code du travail - art. R6323-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050924202", "@num": "R6323-33", "#text": "Code du travail - art. R6323-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050924189", "@num": "R6323-34", "#text": "Code du travail - art. R6323-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050924174", "@num": "R6323-36", "#text": "Code du travail - art. R6323-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050924157", "@num": "R6323-37", "#text": "Code du travail - art. R6323-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934429", "@num": "R6332-11", "#text": "Code du travail - art. R6332-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934427", "@num": "R6332-12", "#text": "Code du travail - art. R6332-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821081", "@num": "R6332-25", "#text": "Code du travail - art. R6332-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038031929", "@num": "R6333-4", "#text": "Code du travail - art. R6333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831021", "@num": "R6333-5", "#text": "Code du travail - art. R6333-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050924242", "@num": "R6333-6", "#text": "Code du travail - art. R6333-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048810145", "@num": "R6333-6-1", "#text": "Code du travail - art. R6333-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522390", "@num": "R6351-1", "#text": "Code du travail - art. R6351-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043764879", "@num": "R6351-13", "#text": "Code du travail - art. R6351-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016225", "@num": "R6351-14", "#text": "Code du travail - art. R6351-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043764890", "@num": "R6351-18", "#text": "Code du travail - art. R6351-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022257923", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522372", "@num": "R6351-9", "#text": "Code du travail - art. R6351-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522294", "@num": "R6352-27", "#text": "Code du travail - art. R6352-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L920-4 1 et 3 phrase 2 début", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051516495", "@num": "D2213-1-1-5", "#text": "Code général des collectivités territoriales - art. D2213-1-1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021000106", "@num": "R2223-135", "#text": "Code général des collectivités territoriales - art. R2223-135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051476228", "@num": "R2223-48", "#text": "Code général des collectivités territoriales - art. R2223-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668421", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026485304", "@num": "D233-12", "#text": "Code rural - art. D233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044909791", "@num": "D231-3-2", "#text": "Code rural et de la pêche maritime - art. D231-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024266822", "@num": "D233-7", "#text": "Code rural et de la pêche maritime - art. D233-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051645387", "@num": "D243-3", "#text": "Code rural et de la pêche maritime - art. D243-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035416497", "@num": "D243-4", "#text": "Code rural et de la pêche maritime - art. D243-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032692935", "@num": "D271-16", "#text": "Code rural et de la pêche maritime - art. D271-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027851276", "@num": "R272-11", "#text": "Code rural et de la pêche maritime - art. R272-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027851284", "@num": "R272-15", "#text": "Code rural et de la pêche maritime - art. R272-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178213", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration d'activité.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904390", "@fin": "2009-11-26", "@num": "L6351-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021343616", "@fin": "2019-01-01", "@num": "L6351-1", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037386232", "@fin": "2999-01-01", "@num": "L6351-1", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui réalise des prestations de formation professionnelle continue au sens de l'article L. 6313-1 dépose auprès de l'autorité administrative une déclaration d'activité, dès la conclusion de la première convention de formation professionnelle ou du premier contrat de formation professionnelle, conclus respectivement en application des articles L. 6353-2 et L. 6353-3.
\n
L'autorité administrative procède à l'enregistrement de la déclaration.
" } }, "LEGIARTI000006904397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6351-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-11-26", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904397", "URL": "article/LEGI/ARTI/00/00/06/90/43/LEGIARTI000006904397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6351L0080XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
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\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000006651749", "@num": "L991-9", "#text": "Code du travail - art. L991-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L991-9 V2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189935", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions d'application.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178219", "@fin": "2999-01-01", "#text": "Chapitre II : Déroulement des opérations de contrôle", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160829", "@fin": "2019-01-01", "#text": "Titre VI : Contrôle de la formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037387591", "@fin": "2999-01-01", "#text": "Titre VI : Contrôle de la formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006904465", "@fin": "2999-01-01", "@num": "L6362-13", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat détermine les conditions d'application du présent chapitre.
\n
" } }, "LEGIARTI000018026446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018026446", "URL": "article/LEGI/ARTI/00/00/18/02/64/LEGIARTI000018026446.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi 2006-1640 2006-12-21 art. 10 IV : Ces dispositions s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
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art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - 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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.

Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 71 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.

Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.

Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre des deux premières années au cours desquelles les chiffres d'affaires mentionnés aux premier et deuxième alinéas sont dépassés (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;

b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35.

3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.

4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.

Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.

" } }, "LEGIARTI000019288128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019288128", "URL": "article/LEGI/ARTI/00/00/19/28/81/LEGIARTI000019288128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

Les seuils mentionnés aux deux premiers alinéas sont actualisés chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu et arrondis à la centaine d'euros la plus proche (2).

2. Sont exclus de ce régime :

b. Les contribuables qui ne bénéficient pas des dispositions du I (1) de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35.

5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyé des factures et de toutes autres pièces justificatives. Elles doivent également, lorsque leur commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats.

" } }, "LEGIARTI000020038459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038459", "URL": "article/LEGI/ARTI/00/00/20/03/84/LEGIARTI000020038459.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. 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R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - 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art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35.

" } }, "LEGIARTI000020194837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020194837", "URL": "article/LEGI/ARTI/00/00/20/19/48/LEGIARTI000020194837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

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art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", 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"50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

h. Les contribuables dont tout ou partie des biens affectés à l'exploitation sont compris dans un patrimoine fiduciaire en application d'une opération de fiducie définie à l'article 2011 du code civil.

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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031239791", "@nortexte": "MCCD1516718A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-21" }, { "@id": "LEGIARTI000050332919", "@num": "2", "#text": "Arrêté du 21 juillet 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032939164", "@nortexte": "ETSD1611371A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGIARTI000033190817", "@num": "1", "#text": "Décret n°2016-1307 du 3 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033189776", "@nortexte": "AGRE1624668D", "@numtexte": "2016-1307", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000033319254", "@num": "8", "#text": "Décret n°2016-1456 du 28 octobre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033317557", "@nortexte": "INTV1618858D", "@numtexte": "2016-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000034085034", "@num": "4", "#text": "Arrêté du 24 février 2017 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000034082106", "@nortexte": "MENE1610009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-24" }, { "@id": "LEGITEXT000034095611", "#text": "Décret n°2017-239 du 24 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034082097", "@nortexte": "MENE1610004D", "@numtexte": "2017-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000034095616", "@num": "1", "#text": "Décret n°2017-239 du 24 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034082097", "@nortexte": "MENE1610004D", "@numtexte": "2017-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000049528407", "@num": "1", "#text": "Arrêté du 21 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037880305", "@nortexte": "MTRD1835482A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-21" }, { "@id": "LEGITEXT000038171505", "#text": "Arrêté du 18 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038171514", "@num": "6", "#text": "Arrêté du 18 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038570082", "@num": "1", "#text": "Arrêté du 6 juin 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565312", "@nortexte": "MTRD1903989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000051866200", "@num": "10 bis", "#text": "Arrêté du 6 juin 2019 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565293", "@nortexte": "MTRD1903979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042014687", "@num": "Annexe 3", "#text": "Arrêté du 11 octobre 2019 - art. Annexe 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039207754", "@nortexte": "MTRD1908679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039640104", "@num": "1", "#text": "Décret n°2019-1390 du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039638072", "@nortexte": "MENE1932127D", "@numtexte": "2019-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000041953469", "@num": "2", "#text": "Décret n°2020-671 du 3 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041950326", "@nortexte": "MENE2012791D", "@numtexte": "2020-671", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042566061", "@num": "1", "#text": "Arrêté du 18 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042565119", "@nortexte": "AGRG2030390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-18" }, { "@id": "LEGIARTI000043526812", "@num": "14", "#text": "Décret n°2021-631 du 21 mai 2021 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000043523039", "@nortexte": "ECOI2033263D", "@numtexte": "2021-631", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-21" }, { "@id": "LEGIARTI000048372572", "@num": "4", "#text": "Arrêté du 29 juin 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715927", "@nortexte": "SSAP2120171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043928764", "@num": "1", "#text": "Arrêté du 19 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043927262", "@nortexte": "MTRD2121799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-19" }, { "@id": "LEGIARTI000044492624", "@num": "ANNEXE 1", "#text": "Arrêté du 7 décembre 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044488118", "@nortexte": "MTRD2131642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044526081", "@num": "24", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044526039", "@num": "4", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044526041", "@num": "5", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044632789", "@num": "2", "#text": "Décret n°2021-1851 du 28 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044591539", "@nortexte": "MTRD2134457D", "@numtexte": "2021-1851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGIARTI000045039059", "@num": "6", "#text": "Arrêté du 13 janvier 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045038537", "@nortexte": "AGRE2133564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-13" }, { "@id": "LEGIARTI000045247754", "@num": "4", "#text": "Décret n°2022-240 du 25 février 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243231", "@nortexte": "MENE2134449D", "@numtexte": "2022-240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045465119", "@num": "8", "#text": "Arrêté du 28 mars 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462608", "@nortexte": "SSAH2209993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000045465160", "@num": "8", "#text": "Arrêté du 28 mars 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462629", "@nortexte": "SSAH2209995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000046673580", "@num": "1", "#text": "Arrêté du 19 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046672583", "@nortexte": "MTRD2222945A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000046834547", "@num": "2", "#text": "Arrêté du 23 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046829937", "@nortexte": "SPRP2233495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000052040244", "@num": "2", "#text": "Décret n°2022-1712 du 29 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837251", "@nortexte": "MTRT2230690D", "@numtexte": "2022-1712", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047473690", "@num": "6", "#text": "Arrêté du 13 avril 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047471809", "@nortexte": "AGRE2310425A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-13" }, { "@id": "LEGIARTI000047843152", "@num": "1", "#text": "Arrêté du 26 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047826073", "@nortexte": "IOMB2312749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-26" }, { "@id": "LEGIARTI000049412348", "@num": "1", "#text": "Arrêté du 8 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049409627", "@nortexte": "TSSD2403747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGIARTI000049412350", "@num": "2", "#text": "Arrêté du 8 avril 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049409627", "@nortexte": "TSSD2403747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGIARTI000049528353", "@num": "1", "#text": "Arrêté du 30 avril 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049525740", "@nortexte": "TSSD2400435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGIARTI000050053092", "@num": "1", "#text": "Arrêté du 15 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050052602", "@nortexte": "ESRH2417277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-15" }, { "@id": "LEGIARTI000050312137", "@num": "4", "#text": "Arrêté du 26 septembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312247", "@num": "4", "#text": "Arrêté du 26 septembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312146", "@num": "6", "#text": "Arrêté du 26 septembre 2024 - 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D231-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024266822", "@num": "D233-7", "#text": "Code rural et de la pêche maritime - art. D233-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051645387", "@num": "D243-3", "#text": "Code rural et de la pêche maritime - art. D243-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035416497", "@num": "D243-4", "#text": "Code rural et de la pêche maritime - art. D243-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032692935", "@num": "D271-16", "#text": "Code rural et de la pêche maritime - art. D271-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027851276", "@num": "R272-11", "#text": "Code rural et de la pêche maritime - art. R272-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027851284", "@num": "R272-15", "#text": "Code rural et de la pêche maritime - art. R272-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021343598", "@fin": "2999-01-01", "#text": "Section 2 : Régime juridique de la déclaration d'activité", "@debut": "2009-11-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178213", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration d'activité.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904390", "@fin": "2009-11-26", "@num": "L6351-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021343616", "@fin": "2019-01-01", "@num": "L6351-1", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037386232", "@fin": "2999-01-01", "@num": "L6351-1", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute personne qui réalise des prestations de formation professionnelle continue au sens de l'article L. 6313-1 dépose auprès de l'autorité administrative une déclaration d'activité, dès la conclusion de la première convention de formation professionnelle ou du premier contrat de formation professionnelle, conclus respectivement en application des articles L. 6353-2 et L. 6353-3.

\n
\n

L'autorité administrative procède à l'enregistrement de la déclaration sauf dans les cas prévus par l'article L. 6351-3.

\n
" } }, "LEGIARTI000021343618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6351-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-11-26" } }, "META_COMMUN": { "ID": "LEGIARTI000021343618", "URL": "article/LEGI/ARTI/00/00/21/34/36/LEGIARTI000021343618.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021329873", "@num": "49", "#text": "LOI n°2009-1437\n du 24 novembre 2009 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000021312490", "@nortexte": "ECEX0908316L", "@numtexte": "2009-1437", "@typelien": "DEPLACE", "@naturetexte": "LOI", "@datesignatexte": "2009-11-24" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000006651129", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L920-4 5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021343598", "@fin": "2999-01-01", "#text": "Section 2 : Régime juridique de la déclaration d'activité", "@debut": "2009-11-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178213", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration d'activité.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021343618", "@fin": "2999-01-01", "@num": "L6351-8", "@etat": "VIGUEUR", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904397", "@fin": "2009-11-26", "@num": "L6351-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat détermine les modalités d'application du présent chapitre.
\n
" } }, "LEGIARTI000021645102": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645102", "URL": "article/LEGI/ARTI/00/00/21/64/51/LEGIARTI000021645102.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

(3) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables à compter de l'imposition des revenus afférents à l'année 2009.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051768801", "@num": "R713-1-1", "#text": "Code de commerce - art. R713-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258407", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284498", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258549", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de 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"50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 000 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 000 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales (3).

" } }, "LEGIARTI000022200692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022200692", "URL": "article/LEGI/ARTI/00/00/22/20/06/LEGIARTI000022200692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2008-776 du 4 août 2008 article 2 VII : Les I à VI s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2009.
\n

(2) Loi n° 2008-776 du 4 août 2008, article 3 IX : Les I à VII s'appliquent aux chiffres d'affaires réalisés à compter du 1er janvier 2010.

(3) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables à compter de l'imposition des revenus afférents à l'année 2009.
\n

Modifications effectuées en conséquence de l'article 3 de la loi n° 2008-776 du 4 août 2008, et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", "@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038459", "@fin": "2009-02-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194837", "@fin": "2010-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645102", "@fin": "2010-05-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200692", "@fin": "2011-06-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189573", "@fin": "2014-05-30", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042428", "@fin": "2015-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447736", "@fin": "2015-01-01", "@num": "50-0", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108892", "@fin": "2015-06-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700598", "@fin": "2016-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781671", "@fin": "2016-12-11", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613433", "@fin": "2018-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 300 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 100 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 80 300 euros (1) et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 100 euros (1).

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales (3).

" } }, "LEGIARTI000024189573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189573", "URL": "article/LEGI/ARTI/00/00/24/18/95/LEGIARTI000024189573.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 3-I et IX de la loi n° 2008-776 du 4 août 2008, et de l'article 2-I [1°] de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. 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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", 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"50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 81 500 € hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 600 € hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 81 500 € et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 600 €.

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

" } }, "LEGIARTI000028447736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447736", "URL": "article/LEGI/ARTI/00/00/28/44/77/LEGIARTI000028447736.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 20 XVII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 50-0, dans leur rédaction issue de la présente loi, s'appliquent aux exercices clos et aux périodes d'imposition arrêtées à compter du 31 décembre 2015." }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - 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D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284498", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258549", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. 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1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, respecte les limites mentionnées au 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou les limites mentionnées au 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au dernier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global respecte les limites mentionnées au 1° du I dudit article 293 B et si le chiffre d'affaires hors taxes afférent aux activités de la 2e catégorie respecte les limites mentionnées au 2° du I du même article 293 B.

Sous réserve du b du 2, le régime défini au présent article cesse de s'appliquer au titre de l'année au cours de laquelle le chiffre d'affaires hors taxes dépasse le montant mentionné au b du 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou le montant mentionné au b du 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie. Lorsque l'activité des entreprises se rattache aux deux catégories, ce régime cesse de s'appliquer au titre de l'année au cours de laquelle le chiffre d'affaires hors taxes global dépasse le montant mentionné au b du 1° dudit I ou le chiffre d'affaires hors taxes afférent aux activités de la deuxième catégorie dépasse le montant mentionné au b du 2° du même I.

Pour l'application du présent 1, les entreprises relevant de la première catégorie sont celles dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location, directe ou indirecte, de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407. Les entreprises relevant de la deuxième catégorie sont celles qui ne relèvent pas de la première catégorie.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

" } }, "LEGIARTI000029042428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042428", "URL": "article/LEGI/ARTI/00/00/29/04/24/LEGIARTI000029042428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 3-I et IX de la loi n° 2008-776 du 4 août 2008, et de l'article 2-I [1°] de la loi n° 2013-1278 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - 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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. 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art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", "@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038459", "@fin": "2009-02-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194837", "@fin": "2010-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645102", "@fin": "2010-05-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200692", "@fin": "2011-06-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 82 200 € hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 900 € hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 82 200 € et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 32 900 €.

Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

" } }, "LEGIARTI000029108892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029108892", "URL": "article/LEGI/ARTI/00/00/29/10/88/LEGIARTI000029108892.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 20 XVII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 50-0, dans leur rédaction issue de la présente loi, s'appliquent aux exercices clos et aux périodes d'imposition arrêtées à compter du 31 décembre 2015." }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n°2013-1279\r\n du 29 décembre 2013 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029102949", "@num": "24", "#text": "LOI n°2014-626 du 18 juin 2014 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000029101502", "@nortexte": "ERNX1317571L", "@numtexte": "2014-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-06-18" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. 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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", 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1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, respecte les limites mentionnées au 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou les limites mentionnées au 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie.

Le régime défini au présent article continue de s'appliquer jusqu'au 31 décembre de l'année au cours de laquelle le chiffre d'affaires hors taxes dépasse le montant mentionné au b du 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou le montant mentionné au b du 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie. Lorsque l'activité des entreprises se rattache aux deux catégories, ce régime continue de s'appliquer jusqu'au 31 décembre de l'année au cours de laquelle le chiffre d'affaires hors taxes global dépasse le montant mentionné au b du 1° dudit I ou le chiffre d'affaires hors taxes afférent aux activités de la deuxième catégorie dépasse le montant mentionné au b du 2° du même I.

2. Sont exclus de ce régime :

b. Les contribuables qui ne bénéficient pas des dispositions du I (1) de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année qui suit celle de leur assujettissement à la taxe sur la valeur ajoutée ;

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du troisième alinéa de l'article L. 169 du livre des procédures fiscales.

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Les personnes bénéficiaires d'un avantage de retraite ou d'une pension d'invalidité, exerçant une activité professionnelle, sont affiliées et cotisent simultanément au régime d'assurance maladie dont relève leur avantage ou leur pension et à celui dont relève leur activité.

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\n

Toutefois, le droit aux prestations est ouvert dans l'un ou l'autre régime, au choix de l'intéressé, selon des modalités définies par décret.

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Le droit aux prestations en nature est ouvert dans l'un ou l'autre de ces régimes, selon des modalités définies par décret.

" } }, "LEGIARTI000030700598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030700598", "URL": "article/LEGI/ARTI/00/00/30/70/05/LEGIARTI000030700598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 20 XVII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 50-0, dans leur rédaction issue de la présente loi, s'appliquent aux exercices clos et aux périodes d'imposition arrêtées à compter du 31 décembre 2015.

Modifications effectuées en conséquence de l'article 80-I de la loi n° 2014-1654 du 29 décembre 2014.

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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. 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art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de 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"50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2025-02-16", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2024-11-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051219252", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, respecte les limites mentionnées au 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou les limites mentionnées au 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du deuxième alinéa de l'article L. 169 du livre des procédures fiscales.

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La prise en charge des frais de santé est assurée par l'un ou l'autre de ces régimes, selon des modalités définies par décret.

" } }, "LEGIARTI000031781671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781671", "URL": "article/LEGI/ARTI/00/00/31/78/16/LEGIARTI000031781671.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 91 IV de la loi n° 2015-1785 du 29 décembre 2015, les présentes dispositions s'appliquent à compter des impositions établies au titre de 2016.

Loi n° 2015-1786 du 29 décembre 2016, article 28 II : Ces dispositions s'appliquent à l'impôt sur le revenu dû à compter des revenus perçus en 2015 et à l'impôt sur les sociétés dû au titre des exercices clos à compter du 31 décembre 2015.

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R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. 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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304144", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. 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1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, respecte les limites mentionnées au 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou les limites mentionnées au 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie.

Pour l'application du présent 1, les entreprises relevant de la première catégorie sont celles dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location, directe ou indirecte, de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 2° et 3° du III de l'article 1407. Les entreprises relevant de la deuxième catégorie sont celles qui ne relèvent pas de la première catégorie.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du deuxième alinéa de l'article L. 169 du livre des procédures fiscales.

j) Les contribuables qui perçoivent des revenus d'un fonds de placement immobilier imposables dans les conditions définies au e du 1 du II de l'article 239 nonies.

" } }, "LEGIARTI000033613433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033613433", "URL": "article/LEGI/ARTI/00/00/33/61/34/LEGIARTI000033613433.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 124 de la loi n° 2016-1691 du 9 décembre 2016, l'option pour un régime réel d'imposition prévue au 4 du présent article, dans sa rédaction issue du b du 1° du I du même article de la même loi, s'applique aux options exercées ou reconduites tacitement à compter du 1er janvier 2016.

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L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304144", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309520", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", 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"@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038459", "@fin": "2009-02-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194837", "@fin": "2010-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645102", "@fin": "2010-05-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200692", "@fin": "2011-06-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, respecte les limites mentionnées au 1° du I de l'article 293 B, s'il s'agit d'entreprises relevant de la première catégorie définie au dernier alinéa du présent 1, ou les limites mentionnées au 2° du même I, s'il s'agit d'entreprises relevant de la deuxième catégorie.

Pour l'application du présent 1, les entreprises relevant de la première catégorie sont celles dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location, directe ou indirecte, de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 2° et 3° du III de l'article 1407. Les entreprises relevant de la deuxième catégorie sont celles qui ne relèvent pas de la première catégorie.

2. Sont exclus de ce régime :

c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8, à l'exception des sociétés à responsabilité limitée dont l'associé unique est une personne physique dirigeant cette société ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du deuxième alinéa de l'article L. 169 du livre des procédures fiscales.

j) Les contribuables qui perçoivent des revenus d'un fonds de placement immobilier imposables dans les conditions définies au e du 1 du II de l'article 239 nonies.

L'option pour un régime réel d'imposition est valable un an et reconduite tacitement chaque année pour un an. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

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Conformément à l'article 22 III de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2017. Pour les entreprises relevant de plein droit d'un régime réel d'imposition au titre de l'imposition des revenus de l'année 2017 conformément aux dispositions applicables avant l'entrée en vigueur des I et II du présent article, l'option pour un régime réel d'imposition prévue au 4 de l'article 50-0 du code général des impôts doit être exercée avant la date limite de dépôt de la déclaration mentionnée à l'article 53 A du même code pour les impositions dues au titre de l'année 2017.

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D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. 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L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284498", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051258549", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052016258", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307428", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765182", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051248495", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191060", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304144", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432356", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445337", "@num": "2011", "#text": "Code civil - art. 2011", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de 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1. Sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices les entreprises dont le chiffre d'affaires hors taxes, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année de référence, n'excède pas, l'année civile précédente ou la pénultième année :
\n
\n1° 170 000 € s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 2° et 3° du III de l'article 1407 ;
\n
\n2° 70 000 € s'il s'agit d'autres entreprises.

Lorsque l'activité d'une entreprise se rattache aux deux catégories définies aux 1° et 2°, le régime défini au présent article n'est applicable que si le chiffre d'affaires hors taxes global de l'entreprise respecte la limite mentionnée au 1° et si le chiffre d'affaires hors taxes afférent aux activités de la catégorie mentionnée au 2° respecte la limite mentionnée au même 2°.

Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 71 % pour le chiffre d'affaires provenant d'activités de la catégorie mentionnée au 1° et d'un abattement de 50 % pour le chiffre d'affaires provenant d'activités de la catégorie mentionnée au 2°. Ces abattements ne peuvent être inférieurs à 305 €.

Les plus ou moins-values mentionnées au cinquième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au cinquième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.

Les seuils mentionnés aux 1° et 2° sont actualisés tous les trois ans dans la même proportion que l'évolution triennale de la première tranche du barème de l'impôt sur le revenu et arrondis à la centaine d'euros la plus proche.

2. Sont exclus de ce régime :

a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées aux 1° et 2° du 1, appréciées, s'il y a lieu, dans les conditions prévues au quatrième alinéa de ce même 1 ;

b. (Abrogé) ;

d. Les personnes morales passibles de l'impôt sur les sociétés ;

f. (Abrogé) ;

g. Les opérations visées au 8° du I de l'article 35 ;

i) Les contribuables qui exercent une activité occulte au sens du deuxième alinéa de l'article L. 169 du livre des procédures fiscales.

j) Les contribuables qui perçoivent des revenus d'un fonds de placement immobilier imposables dans les conditions définies au e du 1 du II de l'article 239 nonies.

4. Les entreprises placées dans le champ d'application du présent article peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.

L'option pour un régime réel d'imposition est valable un an et reconduite tacitement chaque année civile pour un an. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

" } }, "LEGIARTI000037061904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L613-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037061904", "URL": "article/LEGI/ARTI/00/00/37/06/19/LEGIARTI000037061904.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Aux termes de l'article 50 X de la loi n° 2016-1827 du 23 décembre 2016, les dispositions du présent article s'appliquent aux travailleurs indépendants créant leur activité :
\n
1° A compter d'une date fixée par décret, et au plus tard le 1er janvier 2018, pour ceux qui relèvent de l'article L. 133-6-8 du code de la sécurité sociale ;
\n
2° A compter d'une date fixée par décret, et au plus tard le 1er janvier 2019, pour ceux ne relevant pas du même article L. 133-6-8.
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I.-Les cotisations et les contributions de sécurité sociale dont sont redevables les travailleurs indépendants mentionnés au II du présent article bénéficiant des régimes définis aux articles 50-0 et 102 ter du code général des impôts sont calculées mensuellement ou trimestriellement, en appliquant au montant de leur chiffre d'affaires ou de leurs recettes effectivement réalisés le mois ou le trimestre précédent un taux global fixé par décret pour chaque catégorie d'activité mentionnée aux mêmes articles, de manière à garantir un niveau équivalent entre le taux effectif des cotisations et des contributions sociales versées et celui applicable aux mêmes titres aux revenus des travailleurs indépendants ne relevant pas des dispositions du présent article. Un taux global différent peut être fixé par décret pour les périodes au cours desquelles le travailleur indépendant est éligible à une exonération de cotisations et de contributions de sécurité sociale. Ce taux global ne peut être, compte tenu des taux d'abattement mentionnés au même II, inférieur à la somme des taux des contributions mentionnées à l'article L. 136-3 du présent code et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

Les travailleurs indépendants bénéficiant des régimes définis aux articles 50-0 et 102 ter du code général des impôts peuvent demander que leurs cotisations ne soient pas inférieures au montant minimal de cotisations de sécurité sociale fixé :

1° Pour les travailleurs indépendants mentionnés à l'article L. 631-1, en application du troisième alinéa de l'article L. 621-1, du deuxième alinéa de l'article L. 633-10 et du dernier alinéa de l'article L. 635-5 ainsi que, le cas échéant, du quatrième alinéa de l'article L. 635-1 ;

2° Pour les travailleurs indépendants mentionnés à l'article L. 640-1, en application de l'avant-dernier alinéa de l'article L. 642-1 et, le cas échéant, des articles L. 644-1 et L. 644-2.

Cette demande est adressée aux organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code au plus tard le 31 décembre de l'année précédant celle pour laquelle les dispositions du présent article doit être appliqué ou, en cas de création d'activité, au plus tard le dernier jour du troisième mois qui suit celui de cette création. Elle s'applique tant qu'elle n'a pas été expressément dénoncée dans les mêmes conditions.

Les cotisations et contributions sociales des personnes qui ont effectué la demande mentionnée au deuxième alinéa du présent article sont calculées et recouvrées selon les dispositions prévues aux articles L. 131-6-1 et L. 131-6-2.

II.-Le présent article s'applique aux travailleurs indépendants mentionnés à l'article L. 631-1. Le bénéfice de ces dispositions peut être étendu par décret, pris après consultation des conseils d'administration des organismes de sécurité sociale concernés, à tout ou partie des cotisations et des contributions de sécurité sociale dues par les autres travailleurs indépendants.

Les prestations attribuées aux personnes mentionnées au présent article sont calculées sur la base de leur chiffre d'affaires ou de leurs recettes après application, pour les travailleurs indépendants mentionnés à l'article L. 631-1, d'un taux d'abattement de 71 % lorsqu'ils appartiennent à la première catégorie mentionnée au 1 de l'article 50-0 du code général des impôts et de 50 % dans le cas contraire et, pour les travailleurs indépendants mentionnés à l'article L. 640-1 du présent code, d'un taux d'abattement de 34 %. Par dérogation, cet abattement est fixé au niveau de celui mentionné au deuxième alinéa du I de l'article 64 bis du code général des impôts pour les personnes mentionnées au 8° de l'article L. 611-1 du présent code lorsqu'elles exercent une activité de location de locaux d'habitation meublés de tourisme, définis conformément à l'article L. 324-1 du code du tourisme.

III.-Le régime prévu au présent article cesse de s'appliquer à la date à laquelle les travailleurs indépendants cessent de bénéficier des régimes définis aux articles 50-0 et 102 ter du code général des impôts. Par dérogation, les dispositions du présent article cesse de s'appliquer au 31 décembre de l'année au cours de laquelle sont exercées les options prévues au 4 du même article 50-0 et au 5 du même article 102 ter.

IV.-(Abrogé)

V.-Les modalités d'application du présent article sont fixées par décret.

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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031239791", "@nortexte": "MCCD1516718A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-21" }, { "@id": "LEGIARTI000050332919", "@num": "2", "#text": "Arrêté du 21 juillet 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032939164", "@nortexte": "ETSD1611371A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGIARTI000033190817", "@num": "1", "#text": "Décret n°2016-1307 du 3 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033189776", "@nortexte": "AGRE1624668D", "@numtexte": "2016-1307", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000033319254", "@num": "8", "#text": "Décret n°2016-1456 du 28 octobre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033317557", "@nortexte": "INTV1618858D", "@numtexte": "2016-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000034085034", "@num": "4", "#text": "Arrêté du 24 février 2017 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000034082106", "@nortexte": "MENE1610009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-24" }, { "@id": "LEGITEXT000034095611", "#text": "Décret n°2017-239 du 24 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034082097", "@nortexte": "MENE1610004D", "@numtexte": "2017-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000034095616", "@num": "1", "#text": "Décret n°2017-239 du 24 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034082097", "@nortexte": "MENE1610004D", "@numtexte": "2017-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000044981980", "@num": "24", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000049528407", "@num": "1", "#text": "Arrêté du 21 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037880305", "@nortexte": "MTRD1835482A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-21" }, { "@id": "LEGITEXT000038171505", "#text": "Arrêté du 18 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038171514", "@num": "6", "#text": "Arrêté du 18 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038570082", "@num": "1", "#text": "Arrêté du 6 juin 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565312", "@nortexte": "MTRD1903989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000051866200", "@num": "10 bis", "#text": "Arrêté du 6 juin 2019 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565293", "@nortexte": "MTRD1903979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042014687", "@num": "Annexe 3", "#text": "Arrêté du 11 octobre 2019 - art. Annexe 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039207754", "@nortexte": "MTRD1908679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039640104", "@num": "1", "#text": "Décret n°2019-1390 du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039638072", "@nortexte": "MENE1932127D", "@numtexte": "2019-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000041953469", "@num": "2", "#text": "Décret n°2020-671 du 3 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041950326", "@nortexte": "MENE2012791D", "@numtexte": "2020-671", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042566061", "@num": "1", "#text": "Arrêté du 18 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042565119", "@nortexte": "AGRG2030390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-18" }, { "@id": "LEGIARTI000043526812", "@num": "14", "#text": "Décret n°2021-631 du 21 mai 2021 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000043523039", "@nortexte": "ECOI2033263D", "@numtexte": "2021-631", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-21" }, { "@id": "LEGIARTI000048372572", "@num": "4", "#text": "Arrêté du 29 juin 2021 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715927", "@nortexte": "SSAP2120171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043928764", "@num": "1", "#text": "Arrêté du 19 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043927262", "@nortexte": "MTRD2121799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-19" }, { "@id": "LEGIARTI000044492624", "@num": "ANNEXE 1", "#text": "Arrêté du 7 décembre 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044488118", "@nortexte": "MTRD2131642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044526081", "@num": "24", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044526039", "@num": "4", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044526041", "@num": "5", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000044632789", "@num": "2", "#text": "Décret n°2021-1851 du 28 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044591539", "@nortexte": "MTRD2134457D", "@numtexte": "2021-1851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGIARTI000045039059", "@num": "6", "#text": "Arrêté du 13 janvier 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045038537", "@nortexte": "AGRE2133564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-13" }, { "@id": "LEGIARTI000045247754", "@num": "4", "#text": "Décret n°2022-240 du 25 février 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243231", "@nortexte": "MENE2134449D", "@numtexte": "2022-240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045465119", "@num": "8", "#text": "Arrêté du 28 mars 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462608", "@nortexte": "SSAH2209993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000045465160", "@num": "8", "#text": "Arrêté du 28 mars 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462629", "@nortexte": "SSAH2209995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000046673580", "@num": "1", "#text": "Arrêté du 19 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046672583", "@nortexte": "MTRD2222945A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000046834547", "@num": "2", "#text": "Arrêté du 23 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046829937", "@nortexte": "SPRP2233495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000052040244", "@num": "2", "#text": "Décret n°2022-1712 du 29 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837251", "@nortexte": "MTRT2230690D", "@numtexte": "2022-1712", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047473690", "@num": "6", "#text": "Arrêté du 13 avril 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047471809", "@nortexte": "AGRE2310425A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-13" }, { "@id": "LEGIARTI000047843152", "@num": "1", "#text": "Arrêté du 26 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047826073", "@nortexte": "IOMB2312749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-26" }, { "@id": "LEGIARTI000049412348", "@num": "1", "#text": "Arrêté du 8 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049409627", "@nortexte": "TSSD2403747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGIARTI000049412350", "@num": "2", "#text": "Arrêté du 8 avril 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049409627", "@nortexte": "TSSD2403747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGIARTI000049528353", "@num": "1", "#text": "Arrêté du 30 avril 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049525740", "@nortexte": "TSSD2400435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGIARTI000050053092", "@num": "1", "#text": "Arrêté du 15 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050052602", "@nortexte": "ESRH2417277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-15" }, { "@id": "LEGIARTI000050312137", "@num": "4", "#text": "Arrêté du 26 septembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312247", "@num": "4", "#text": "Arrêté du 26 septembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312146", "@num": "6", "#text": "Arrêté du 26 septembre 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312255", "@num": "6", "#text": "Arrêté du 26 septembre 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312153", "@num": "8", "#text": "Arrêté du 26 septembre 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309234", "@nortexte": "TEMD2425081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050312261", "@num": "8", "#text": "Arrêté du 26 septembre 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050309342", "@nortexte": "TEMD2425568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-26" }, { "@id": "LEGIARTI000050332009", "@num": "1", "#text": "Arrêté du 1er octobre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050330514", "@nortexte": "TEMD2426065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-01" }, { "@id": "LEGIARTI000050400276", "@num": "10", "#text": "Arrêté du 23 octobre 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050398597", "@nortexte": "INTD2426037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-23" }, { "@id": "LEGIARTI000051372020", "@num": "1", "#text": "Arrêté du 17 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051368816", "@nortexte": "ATDL2428998A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-17" }, { "@id": "LEGITEXT000051516433", "#text": "Décret n°2025-371 du 22 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051515699", "@nortexte": "TSSP2510426D", "@numtexte": "2025-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-22" }, { "@id": "LEGIARTI000051594465", "@num": "2", "#text": "Décret n°2025-423 du 13 mai 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051592617", "@nortexte": "MENE2509892D", "@numtexte": "2025-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-13" }, { "@id": "LEGITEXT000052012751", "#text": "Décret n°2025-728 du 29 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052009043", "@nortexte": "TSSD2510225D", "@numtexte": "2025-728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-29" }, { "@id": "LEGIARTI000020632373", "@num": "A822-28-18", "#text": "Code de commerce - art. A822-28-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632396", "@num": "A822-28-8", "#text": "Code de commerce - art. A822-28-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632394", "@num": "A822-28-9", "#text": "Code de commerce - art. A822-28-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035368044", "@num": "R814-28-5", "#text": "Code de commerce - art. R814-28-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033332282", "@num": "R313-10-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-10-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042018114", "@num": "R313-10-3", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R313-10-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039643339", "@num": "D122-9-1", "#text": "Code de l'éducation - art. 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Décret n° 2025-728 du 29 juillet 2025 relatif à l'enregistrement des déclarations d'activité des organismes de formation