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Le locataire d'un bien loué dans les conditions prévues aux 1 et 2 de l'article L. 313-7 du code monétaire et financier et au 3 du même article en ce qu'il concerne les éléments incorporels amortissables d'un fonds de commerce ou d'un fonds artisanal, qui cède le contrat de crédit-bail ou le bien acquis à l'échéance d'un tel contrat, joint à la déclaration de résultats de l'exercice en cours lors de la cession un état établi sur un document conforme au modèle fixé par l'administration.
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Code général des impôts, annexe iii
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38 quindecies F
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297656
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2001-03-31 00:00:00
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0bccdc089f4f4c8e20fcd42215e3f0e1abc7fcae39b6c8b8dccd2a057fa3086e
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] |
Pour l'application de l'article 39 duodecies A du code général des impôts, l'acquéreur des droits afférents à un contrat de crédit-bail conclu dans les conditions prévues au 2 de l'article L. 313-7 du code monétaire et financier joint à la déclaration de résultats de l'exercice en cours lors de l'acquisition un état établi sur un document conforme au modèle fixé par l'administration. Cet état comporte notamment les renseignements nécessaires à la ventilation du prix d'acquisition des droits entre sa fraction représentative des constructions et celle représentative du terrain.
|
Code général des impôts, annexe iii
|
38 quindecies G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020520140
|
2009-04-10 00:00:00
|
77fe8cea71f6b50ff821f99552a072044e68343667b8a2168f792da1d30d9714
|
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] |
I. - Les entreprises qui donnent en location des biens immobiliers dans les conditions prévues au 2 de l'article L. 313-7 du code monétaire et financier doivent, pour chaque opération réalisée, conserver à l'appui de leur comptabilité pendant toute la durée du contrat un état récapitulant les conditions générales et un tableau faisant apparaître, pour chaque loyer, la quote-part de ce dernier prise en compte pour la fixation du prix de cession éventuelle de l'immeuble à l'issue du contrat. II. - L'état récapitulatif visé au I comporte les renseignements suivants : a) L'identité et l'adresse du locataire ; b) La date de conclusion et la durée du contrat ; c) Le prix convenu pour l'acquisition de l'immeuble à l'issue du contrat ou les informations permettant de déterminer celui-ci ; d) Le prix des éléments non amortissables et des éléments amortissables figurant à l'actif du bilan de l'entreprise bailleresse ainsi que les frais d'acquisition de l'immeuble ; e) Le lieu de situation. Lorsque l'économie du contrat est modifiée en raison de changements dans la situation du preneur ou des biens pris en crédit-bail, un état récapitulatif modifié doit être établi par le bailleur. III. - Le tableau visé au I doit faire apparaître, pour chaque échéance, la quote-part du loyer prise en compte pour la fixation du prix de cession éventuelle de l'immeuble à l'issue du contrat ou les informations permettant de déterminer celle-ci, ainsi que son affectation au financement respectif des frais d'acquisition, des éléments amortissables et des éléments non amortissables. IV. - Un exemplaire de l'état récapitulatif et du tableau mentionnés aux II et III est délivré au locataire à la prise d'effet du contrat et des avenants éventuels.
|
Code général des impôts, annexe iii
|
38 quindecies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297661
|
2001-03-31 00:00:00
|
a289bf1b38c1782fdd965f495815012a3d564444cce9f37e69a3156d7fe91f61
|
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] |
Le locataire d'un immeuble loué dans les conditions prévues au 2° de l'article 1er de la loi n° 66-455 du 2 juillet 1966 relative aux entreprises pratiquant le crédit-bail doit conserver, à l'appui de sa comptabilité pendant toute la durée de la location, les documents mentionnés au IV de l'article 38 quindecies H délivrés par l'entreprise bailleresse ainsi qu'un tableau récapitulatif faisant apparaître pour chaque échéance la quote-part non déductible pour la détermination de son bénéfice imposable. En cas de cession du contrat, une copie de ces documents est remise au cessionnaire.
|
Code général des impôts, annexe iii
|
38 quindecies I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297653
|
1995-10-27 00:00:00
|
d7f7d9a29b17f319d61bb272ba30912fa038f0e984f87e59e5ee2939f571e187
|
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] |
Le locataire d'un bien loué dans les conditions prévues au 2 de l'article L. 313-7 du code monétaire et financier, qui cède le contrat de crédit-bail ou acquiert le bien pris en location, joint à la déclaration de résultats de l'exercice en cours lors de la cession ou de l'acquisition un état comportant le montant de la quote-part des loyers non déduite pour la détermination du résultat imposable au titre de chaque échéance de la période de location, en distinguant, le cas échéant, la quote-part afférente à des éléments non amortissables de celle relative aux éléments amortissables.
|
Code général des impôts, annexe iii
|
38 quindecies J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297663
|
2001-03-31 00:00:00
|
16be2d829f49f1aa700cf9f55411ece81809499ae732404875b3243c8f1e2cc4
|
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] |
Les documents visés aux articles 38 quindecies H à 38 quindecies J sont établis sur papier libre conformément aux modèles fixés par l'administration.
|
Code général des impôts, annexe iii
|
38 quindecies K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297654
|
1995-10-27 00:00:00
|
8fbb0917c6334116274ca89d571a614b25f640d1a06f990988e7bd68a8761b95
|
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] |
L'option pour la comptabilité super-simplifiée prévue à l'article 302 septies A ter A du code général des impôts est exercée, au titre de chaque exercice, sur la déclaration de résultats prévue à l' article 53 A du code général des impôts.
|
Code général des impôts, annexe iii
|
38 sexdecies-00 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297666
|
1991-06-24 00:00:00
|
92f35c092afc14bbbd2030f697b464a5f72b7928b5335b2fe1c03abed82f1d10
|
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] |
Pour l'application du premier alinéa du 2 de l'article 302 septies A ter A du code général des impôts, les exploitants exercent, au titre de chaque exercice, l'option pour la déduction forfaitaire des dépenses relatives aux carburants sur un état joint à leur déclaration de résultats. Cet état mentionne également : Le type et l'immatriculation du ou des véhicules concernés ; Le nombre total de kilomètres parcourus en distinguant ceux effectués pour les besoins de l'entreprise ; Le montant forfaitaire des frais de carburant ; Les modalités de comptabilisation de ces frais.
|
Code général des impôts, annexe iii
|
38 sexdecies-00 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297667
|
1991-06-24 00:00:00
|
c62ead6bac4ebe9e44b9eff1ef3661e6896f0039d9c8348e9eb4b8fb1d3a8ad2
|
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0.015934329479932785
] |
Les recettes à retenir pour l'appréciation des limites prévues à l'article 69 du code général des impôts s'entendent de toutes les sommes encaissées au cours de l'année civile augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage. Toutefois, il n'est pas tenu compte des opérations portant sur les éléments de l'actif immobilisé ou effectuées dans le cadre de l'entraide agricole, des subventions et primes d'équipement, des redevances ayant leur origine dans le droit de propriété et des recettes accessoires provenant d'activités n'ayant pas un caractère agricole. En outre, un abattement de 30 % est appliqué au montant des recettes provenant d'élevages pour lesquels le pourcentage moyen du bénéfice brut par rapport aux recettes est inférieur à 20 %. Un arrêté du ministre chargé du budget fixe la liste des élevages qui peuvent bénéficier de cette disposition (1).
|
Code général des impôts, annexe iii
|
38 sexdecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296577
|
2005-01-01 00:00:00
|
f3851ec4c7fd02574ab769418e9ab878ac7209c15fc885ab5aa35259492de629
|
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] |
Sous réserve des dispositions des articles 38 sexdecies JC, 38 sexdecies JD , 38 sexdecies RB et 38 sexdecies RB bis , le bénéfice de l'exploitation agricole soumise à un régime réel d'imposition est déterminé et imposé selon les dispositions prévues à l'article 72 du code général des impôts et celles prévues à la présente section.
|
Code général des impôts, annexe iii
|
38 sexdecies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296582
|
2002-03-31 00:00:00
|
6995edcb696f281db84aaf0707c649b03fc1736e377adb13f536d02c167f4a8b
|
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] |
I. - Les immeubles bâtis ou non bâtis appartenant à l'exploitant et utilisés pour les besoins de l'exploitation sont obligatoirement inscrits à l'actif du bilan. Toutefois, l'exploitant peut demander de conserver les terres dans son patrimoine privé. Cette option s'applique à la totalité des terres dont l'exploitant est propriétaire ou qu'il acquiert pendant la durée de l'exercice. Elle est reconduite tacitement pour l'exercice suivant, sauf renonciation expresse de l'exploitant. L'option ou la renonciation à cette option doit être jointe à la déclaration des résultats de l'exercice auquel elle s'applique. La maison d'habitation dont l'exploitant est propriétaire peut être inscrite à l'actif sous réserve qu'elle fasse partie de l'exploitation et qu'elle ne présente pas le caractère d'une maison de maître. II. - Peuvent être considérés comme des immobilisations amortissables les équidés et les bovidés utilisés comme animaux de trait ou affectés exclusivement à la reproduction ainsi que les chevaux de course mis à l'entrainement et les chevaux de concours soumis à un entraînement en vue de la compétition, âgés de deux ans au moins au sens de la réglementation des courses. Tous les autres animaux, y compris ceux nés dans l'exploitation, sont obligatoirement compris dans les stocks.
|
Code général des impôts, annexe iii
|
38 sexdecies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021412408
|
2009-12-10 00:00:00
|
1892f2e8177bb0a674e28b3833c31205782b4aedc31646614aebe97d7ba4014a
|
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] |
Les matériels et équipements utilisés par les entreprises agricoles peuvent être amortis suivant un système dégressif dans les conditions fixées par le 1 de l'article 39 A du code général des impôts et les dispositions réglementaires prises pour son application (1). Le même régime est étendu aux bâtiments d'exploitation remplissant les conditions prévues au 2° du 2 de l'article 39 A du même code.
|
Code général des impôts, annexe iii
|
38 sexdecies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297669
|
1979-07-01 00:00:00
|
3790087d7673e5120f75c79717323e662be607c6b1b3eca7d64b2d4ceea11f5a
|
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] |
La valeur comptable des stocks apportés dans les conditions mentionnées au sixième alinéa du I de l'article 151 octies du code général des impôts est déterminée dans les conditions prévues selon le cas aux articles 38 sexdecies O et 38 sexdecies OE , lorsque les régimes d'imposition de l'apporteur et de la société bénéficiaire de l'apport sont différents. Elle est reprise pour la même valeur dans les inventaires suivants dans la mesure où les stocks apportés n'ont pas encore été vendus.
|
Code général des impôts, annexe iii
|
38 sexdecies GB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033289604
|
2016-10-23 00:00:00
|
5a1dadc000ee4782a1b33f29ae4a4461b60406be6419aa6df931edc7f86e9e09
|
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] |
Sous réserve des dispositions des articles 38 sexdecies I , 38 sexdecies O et 38 sexdecies OE , les stocks sont évalués suivant les règles définies aux articles 38 nonies et 38 decies .
|
Code général des impôts, annexe iii
|
38 sexdecies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033289594
|
2016-10-23 00:00:00
|
2265cf4ea69a6442fd130e30e4f40efb36a1c91d9437b08c8c567638257e3a2c
|
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] |
I. - Le prix de revient des produits de l'exploitation compris dans les stocks peut être déterminé forfaitairement en appliquant au cours du jour à la clôture de l'exercice une décote correspondant au bénéfice brut susceptible d'être réalisé lors de la vente. Cette décote est appréciée par l'exploitant, sous le contrôle de l'administration. II. - Le prix de revient des produits en cours de fabrication peut être déterminé forfaitairement par référence à des coûts standard ou à tous autres éléments statistiques.
|
Code général des impôts, annexe iii
|
38 sexdecies I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297670
|
1979-07-01 00:00:00
|
f502c77d14cb856ff31d22f42fde45b2dec0397a0d0728fe1be38fd1ed8d29f2
|
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] |
Lorsque l'option prévue au b de l'article 74 du code général des impôts est exercée, les stocks sont évalués en appliquant au cours du jour à la clôture de l'exercice une décote de 20 % ; ce taux est porté à 30 % pour les bovins et les produits de la viticulture. En outre, la variation du prix à retenir entre la date d'ouverture et de clôture d'un même exercice est limitée à 20 %. L'exploitant peut toutefois renoncer à cette limitation. Les options prévues au b de l'article 74 précité et au deuxième alinéa doivent être formulées au plus tard dans le délai de déclaration des résultats du premier exercice auquel elles s'appliquent. Elles sont valables pour cinq exercices, tant que le contribuable est soumis au régime simplifié d'imposition. Elles se reconduisent tacitement par période de cinq exercices, sauf décision contraire notifiée au service des impôts dans le délai de dépôt de la déclaration des résultats du dernier exercice de chaque période d'option.
|
Code général des impôts, annexe iii
|
38 sexdecies JC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296614
|
2002-03-31 00:00:00
|
a23a6029861491e8117b8dfac566425ac08f36062044fe1bfc2b71c036edb391
|
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0.013943422585725784,
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] |
Lorsque l'option prévue à l'article 38 sexdecies JC est exercée, les produits prélevés par l'exploitant à des fins personnelles, dont la valeur est ajoutée aux recettes pour la détermination du résultat de l'exploitation, sont évalués dans les conditions prévues par cet article.
|
Code général des impôts, annexe iii
|
38 sexdecies JD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297685
|
2002-03-31 00:00:00
|
bc786d6a55d7a8834c2f06e223a1a7c8eb639de4f24dec87c4277210685cf9d3
|
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] |
L'option souscrite en application du second alinéa du III de l'article 69 du code général des impôts est valable pour l'exercice au titre duquel elle est exercée et pour l'exercice suivant. Elle se reconduit tacitement par période de deux exercices, sauf renonciation adressée au service des impôts dans le délai de dépôt de la déclaration des résultats du dernier exercice de chaque période.
|
Code général des impôts, annexe iii
|
38 sexdecies JE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033289588
|
2016-10-23 00:00:00
|
4e524092fc06c44ea16ced88d8732e2384b7ad8bb3b94a4ac957ff97fcb46717
|
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] |
Les exploitants imposés d'après un régime réel d'imposition peuvent inscrire au bilan d'ouverture du premier exercice soumis à l'un de ces régimes une somme correspondant à la valeur, à la date du changement de régime, des améliorations du fonds représentant le résultat des pratiques culturales, lorsque les transactions en usage dans leur région en font état. Cette valeur est appréciée d'après les usages locaux, et notamment ceux qui sont suivis en matière d'expropriation. La somme ainsi portée au premier bilan demeure inscrite aux bilans ultérieurs pour le même montant ; elle ne peut pas faire l'objet d'amortissements. Lors de la cession des améliorations du fonds, cette somme vient, pour le calcul de la plus-value imposable éventuelle, en déduction du prix reçu par le cédant.
|
Code général des impôts, annexe iii
|
38 sexdecies-0 K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297694
|
2005-01-01 00:00:00
|
43edb119215b11b336a8dbd2140eb43b99a85af3db19ebe3543f01a3b6feb911
|
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] |
Les immobilisations acquises ou créées avant la date d'ouverture du premier exercice dont les résultats sont déterminés selon un régime réel d'imposition sont inscrites au bilan : a. Pour leur valeur d'origine lorsqu'elles ne sont pas amortissables ; b. Pour leur valeur nette comptable à la date d'ouverture de ce premier exercice, lorsqu'elles sont amortissables.
|
Code général des impôts, annexe iii
|
38 sexdecies K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296625
|
2002-03-31 00:00:00
|
a39b155993c577b16bc38fcf954f401026c26c782fd82e46079019a0c71d870f
|
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0.01196026150137186,
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] |
I. - La valeur nette comptable des éléments amortissables est obtenue en appliquant à la valeur d'origine le rapport existant entre : a) D'une part, leur durée probable d'utilisation restant à courir à la date d'ouverture du premier exercice dont les résultats sont déterminés selon un régime réel d'imposition ; b) D'autre part, leur durée totale d'utilisation appréciée à la même date. II. - La valeur d'origine des biens acquis avant le 1er janvier 1959 est réévaluée à l'aide des coefficients prévus à l' article 21 . III. - La valeur nette comptable déterminée en application des dispositions qui précèdent ne peut excéder la valeur de réalisation du bien.
|
Code général des impôts, annexe iii
|
38 sexdecies L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296631
|
2002-03-31 00:00:00
|
8e01c9e7ee7882a4b7dfc0a3645f7efe6727b3d89a8d3acc2eb077b3af181e71
|
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0.03500039130449295
] |
Les amortissements résiduels sont calculés sur la base des valeurs nettes comptables déterminées conformément à l'article 38 sexdecies L . Ils sont répartis sur la durée d'utilisation restant à courir, telle qu'elle est retenue pour l'application du même article.
|
Code général des impôts, annexe iii
|
38 sexdecies M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297696
|
1979-07-01 00:00:00
|
4a375fee576acbfcb32c2971936be988e1c14c08f68e30accd75a77cb584a7dd
|
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] |
En cas de passage du régime des micro-exploitations prévu à l'article 64 bis du code général des impôts à un régime réel d'imposition, les éléments figurant dans le stock initial du premier exercice sont évalués à leur prix de revient. Alternativement, ce stock peut être évalué en retenant le cours du jour à l'ouverture de l'exercice. Toutefois, le stock initial est évalué au cours du jour à la date de changement de régime d'imposition, lorsque le cours du jour de ce stock est inférieur au prix de revient. Aucune modification n'est apportée à la valeur des éléments figurant dans le stock initial tant qu'ils figurent à l'actif de l'exploitation.
|
Code général des impôts, annexe iii
|
38 sexdecies O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033289585
|
2016-10-23 00:00:00
|
f83e357e15e7ec939c2257d9616009f5cd79b211ce25de411f6cb7a88c63a6e5
|
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] |
En cas de passage du régime prévu à l' article 64 bis du code général des impôts à un régime réel d'imposition, les créances figurant dans le bilan initial du premier exercice sont évaluées à leur valeur au jour du changement de régime.
|
Code général des impôts, annexe iii
|
38 sexdecies OB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033289581
|
2016-10-23 00:00:00
|
288b9a904c34877b540bcb60775c99f75cb6f808cd3796422a7a378ed5edec67
|
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En cas de passage d'un régime réel d'imposition au régime prévu à l' article 64 bis du code général des impôts, la fraction des subventions d'équipement soumises au régime de l'article 42 septies du même code et non encore rapportée aux bases de l'impôt est comprise dans les résultats du dernier exercice imposé selon le mode réel.
|
Code général des impôts, annexe iii
|
38 sexdecies OD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033289576
|
2016-10-23 00:00:00
|
8c88880236dbcd4703101f21e7c0f6fb93914cfa3f7c105a55515f23402d7848
|
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] |
En cas de passage du régime normal d'imposition au régime simplifié ou du régime simplifié au régime normal, aucune modification n'est apportée à l'évaluation des immobilisations et des stocks.
|
Code général des impôts, annexe iii
|
38 sexdecies OE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296645
|
2005-01-01 00:00:00
|
c99e0d3a55ebba7561798780e74322e9e2b9fa5cb8ad5fe386eb99074628aeab
|
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] |
I. - Les exploitants placés sous un régime réel d'imposition doivent tenir et présenter aux agents de l'administration : a. Un livre-journal servi au jour le jour et enregistrant le détail de leurs opérations ; b. Un livre d'inventaire ; c. Les factures et autres pièces justificatives relatives aux recettes, aux dépenses et aux stocks. II. - Quelle que soit leur situation au regard de la taxe sur la valeur ajoutée, les éleveurs d'animaux de boucherie ou de charcuterie doivent se conformer aux obligations définies au I de l'article 267 quater de l'annexe II au code général des impôts. III. - Les documents comptables et pièces justificatives énumérés ci-dessus doivent être conservés selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iii
|
38 sexdecies P
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296654
|
2005-01-01 00:00:00
|
6f4756bdabe183330ffcf4248154780169df6cd8a7f6d042e63da6cb928a6306
|
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] |
Les exploitants placés sous un régime réel d'imposition sont soumis à l'ensemble des obligations déclaratives incombant aux contribuables désignés à l'article 53 A du code général des impôts. Ils produisent leurs déclarations dans les délais prévus au premier alinéa de l'article 175 du même code.
|
Code général des impôts, annexe iii
|
38 sexdecies Q
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296657
|
2005-01-01 00:00:00
|
6fb24953acdc792686641518ef6eb26541c099157054e0c5f2043a75ec83426b
|
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] |
Indépendamment des documents visés à l'article 38 sexdecies Q , les contribuables qui deviennent imposables selon un régime réel d'imposition sont tenus de fournir, en même temps que leur première déclaration, les renseignements énumérés ci-après : 1° Une copie du bilan d'ouverture ; 2° Des tableaux présentant : a. Pour chaque élément de l'actif immobilisé : l'année ou, à défaut, la période d'acquisition ainsi que le prix d'achat ou de revient ; b. Pour les éléments amortissables : Le prix de revient réévalué lorsqu'il s'agit de biens acquis ou créés avant le 1er janvier 1959 ; La valeur nette comptable restant à amortir ; La durée d'utilisation restant à courir ; c. (Abrogé) 3° Une note indiquant de manière détaillée la composition et le mode d'évaluation du stock initial.
|
Code général des impôts, annexe iii
|
38 sexdecies R
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296660
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2002-03-31 00:00:00
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39b4fbdcf7cb0d736dcf2ebdae204a122344dbdaad32c01f0c3ab533ba39aba0
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] |
Les exploitants placés sous le régime simplifié d'imposition doivent établir ou produire les documents et déclarations mentionnés aux articles 38 sexdecies P et 38 sexdecies Q, selon les modalités particulières ci-après : a. Le livre journal enregistre le détail des recettes et des dépenses ; b. Le tableau des immobilisations et des amortissements et le compte simplifié du résultat fiscal prévus à l'article 74 A du code général des impôts sont reportés sur le livre d'inventaire ; c. La déclaration annuelle des résultats qui est faite sur un imprimé établi par l'administration comporte un compte simplifié de résultat fiscal, un tableau des immobilisations et des amortissements, un relevé des provisions et un état des provisions non déductibles ; les pièces annexes mentionnées au II de l' article 38 ne sont pas produites, à l'exception, pour les sociétés, des listes prévues aux 1° et 2°.
|
Code général des impôts, annexe iii
|
38 sexdecies RB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296668
|
2005-01-01 00:00:00
|
06adb3c1351b9788fd9f389aad3ed4a5fd5de278a207934f0f153579d0046feb
|
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] |
Pour l'application du c de l'article 74 du code général des impôts, les exploitants exercent, au titre de chaque exercice, l'option pour la déduction forfaitaire des dépenses relatives aux carburants sur un état joint à leur déclaration de résultats. Cet état mentionne également : a) Le type et l'immatriculation du ou des véhicules concernés ; b) Le nombre total de kilomètres parcourus, en distinguant ceux effectués pour les besoins de l'exploitation ; c) Le montant forfaitaire des frais de carburant ; d) Les modalités de comptabilisation de ces frais.
|
Code général des impôts, annexe iii
|
38 sexdecies RB bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297713
|
2002-03-31 00:00:00
|
6a549447ac058a162024f1b458e88f7a93d3db65e86438613bab9b36a078943e
|
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] |
Les dispositions du premier alinéa de l'article 73 D du code général des impôts s'appliquent sur demande signée conjointement : a) En cas de transmission des titres, d'une part, par l'associé dont les titres sont transmis ou, si la transmission résulte du décès de cet associé, par ses ayants cause et, d'autre part, par le ou les bénéficiaires de la transmission ; b) En cas de rachat des titres par la société, par l'associé dont les titres sont rachetés et par les associés présents dans la société à la date du rachat. Cette demande, établie sur papier libre, doit être adressée par la société, en simple exemplaire, à la direction départementale ou, le cas échéant, régionale des finances publiques auprès de laquelle elle souscrit ses déclarations de résultats, dans un délai de soixante jours à compter du jour de la transmission ou du rachat des titres. L'associé dont les titres sont transmis ou rachetés doit joindre une copie de cette demande à la déclaration de ses revenus prévue à l'article 170 du code général des impôts qui est établie en vue de l'imposition immédiate. Lorsque la transmission résulte du décès du contribuable, cette copie est jointe par les ayants cause du défunt à la déclaration établie au nom de ce dernier et prévue au 2 de l'article 204 du code précité.
|
Code général des impôts, annexe iii
|
38 sexdecies U
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624986
|
2012-04-01 00:00:00
|
46869725050d5f4f4c33312962dcf9cf96159538eef9a668fe32ed3828f3c912
|
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-0.02127341739833355,
0.017919305711984634,
-0.03775732219219208,
0.031998880207538605
] |
Pour l'application des dispositions du premier alinéa de l'article 73 D du code général des impôts, le résultat réalisé par la société depuis la fin de la dernière période d'imposition jusqu'à la date de la transmission ou du rachat des titres est déterminé sur une déclaration spéciale établie conformément aux dispositions des articles 38 sexdecies Q ou 38 sexdecies RB . L'associé dont les titres sont transmis ou rachetés est immédiatement imposable sur la quote-part lui revenant dans le résultat de la société arrêté dans les conditions prévues au premier alinéa. Cette quote-part doit être inscrite sur le formulaire de déclaration prévu à l'article 48 . Les déclarations mentionnées aux premier et deuxième alinéas ainsi que la déclaration mentionnée à la première phrase du dernier alinéa de l'article 38 sexdecies U doivent être adressées, dans un délai de soixante jours à compter du jour de la transmission ou du rachat des titres, à la direction départementale ou, le cas échéant, régionale des finances publiques auprès de laquelle la société souscrit ses déclarations. Toutefois, lorsque la transmission résulte du décès du contribuable, ces déclarations sont adressées à cette même direction dans le délai prévu au 2 de l'article 204 du code général des impôts.
|
Code général des impôts, annexe iii
|
38 sexdecies V
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624982
|
2012-04-01 00:00:00
|
9df034027ee3a9415d4a0360cd51c5e83e19e801deb6acd86bd99973fe113fd2
|
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] |
Pour l'application des dispositions du deuxième alinéa de l'article 73 D du code général des impôts, l'associé bénéficiaire de la transmission des titres ou, en cas de rachat de titres, les associés présents dans la société à la clôture de l'exercice doivent joindre à leur déclaration de revenus prévue à l'article 170 du même code une note établie sur papier libre mentionnant le détail de la détermination de la quote-part du résultat de la société imposable à leur nom telle qu'elle résulte des dispositions précitées.
|
Code général des impôts, annexe iii
|
38 sexdecies W
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297721
|
2002-03-31 00:00:00
|
d75da526d621bf3f0bfd07ccd13a6e30e81287b7a931f8987a8acc973f55eb5d
|
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I. – 1° L'entreprise ou la société mentionnée au 2° délivre un état individuel aux bénéficiaires d'actions gratuites attribuées jusqu'au 27 septembre 2012 dans les conditions prévues par l' article 80 quaterdecies du code général des impôts dans sa rédaction antérieure à celle résultant de l'article 11 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, au plus tard le 1er mars de l'année de dépôt de leur déclaration de revenus souscrite au titre de l'année d'acquisition définitive de ces actions. Les bénéficiaires doivent le conserver jusqu'à l'expiration du délai de reprise et le présenter à la demande de l'administration fiscale. Cet état mentionne : a) L'objet pour lequel il est établi : application de l'article 80 quaterdecies du code général des impôts dans sa rédaction antérieure à celle résultant de l'article 11 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, pour les actions gratuites attribuées jusqu'au 27 septembre 2012 ; b) La raison sociale et le siège social de la société émettrice des titres et, le cas échéant, celle de l'entreprise qui établit l'état ; c) L'identité et l'adresse du bénéficiaire ; d) Le nombre d'actions acquises et leur valeur unitaire à la date d'acquisition définitive ; e) La fraction du gain d'acquisition de source française ; f) Les dates d'attribution et d'acquisition définitive des titres ; g) La date de fin de la période d'indisponibilité des titres. 2° La société émettrice qui a son siège social en France et dans laquelle le bénéficiaire des actions gratuites exerce son activité ou l'entreprise mentionnée au II de l'article 80 quaterdecies du code général des impôts dans sa rédaction antérieure à celle résultant de l'article 11 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 transmet à l'administration fiscale, dans la déclaration prévue à l' article 87 du même code, les informations mentionnées au j du 2° de l'article 39. Lorsque le bénéficiaire exerce son activité dans une entreprise différente de la société ou de l'entreprise mentionnée à l'alinéa précédent au moment de l'acquisition définitive, cette information est transmise, selon les mêmes modalités, par l'entreprise dans laquelle il exerce son activité lorsqu'elle dispose des informations nécessaires. Dans les autres cas, la société émettrice ou l'entreprise mentionnée au premier alinéa adresse au service des impôts des entreprises dont elle relève, au plus tard le 1er mars de l'année qui suit celle au cours de laquelle a eu lieu l'acquisition définitive, un duplicata de l'état individuel mentionné au 1°. 3° Lorsque les actions gratuites sont inscrites sur un compte titres qui n'est pas tenu par l'entreprise ou la société mentionnée au 2°, celle-ci communique, soit au plus tard le 1er mars de l'année qui suit celle de l'acquisition définitive, soit lors de la cession des titres lorsqu'elle intervient avant cette date, une copie de l'état prévu au 1° à l'établissement chargé de la tenue du compte titres qui est redevable de la retenue à la source prévue à l'article 182 A ter du code général des impôts. En cas de transfert des actions gratuites sur un autre compte, l'établissement mentionné à l'alinéa précédent transmet une copie du duplicata au nouveau redevable de la retenue à la source. II. – 1° En cas de mise en location ou de cession d'actions gratuites attribuées jusqu'au 27 septembre 2012 avant le terme de la période d'indisponibilité prévue au I de l'article 80 quaterdecies du code général des impôts dans sa rédaction antérieure à celle résultant de l'article 11 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, l'entreprise ou la société mentionnée au 2° du I du présent article adresse au service des impôts des entreprises dont elle relève, au plus tard le 1er mars de l'année qui suit celle au cours de laquelle a eu lieu l'opération, un état individuel qui mentionne la date et la nature de l'opération, le nombre d'actions concernées, les informations mentionnées aux b à g du 1° du I et, le cas échéant, la survenance d'un événement prévu au sixième alinéa du I de l'article L. 225-197-1 du code de commerce ou au deuxième alinéa de l'article L. 225-197-3 du même code. Elle communique une copie de cet état au bénéficiaire des actions gratuites et, le cas échéant, à l'établissement mentionné au 3° du I. 2° En cas d'échange sans soulte d'actions gratuites attribuées jusqu'au 27 septembre 2012 et résultant d'une opération mentionnée au deuxième alinéa du I de l'article 80 quaterdecies du code général des impôts dans sa rédaction antérieure à celle résultant de l'article 11 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, l'entreprise ou la société mentionnée au 2° du I du présent article adresse au service des impôts des entreprises dont elle relève, au plus tard le 1er mars de l'année qui suit celle au cours de laquelle a eu lieu l'opération, un état individuel qui mentionne la date et la nature de l'opération, le nombre d'actions reçues en échange, la raison sociale et l'adresse de la société dont les actions sont remises en échange ainsi que les informations mentionnées aux b à g du 1° du I. Elle communique une copie de cet état au bénéficiaire des actions gratuites et, le cas échéant, à l'établissement mentionné au 3° du I.
|
Code général des impôts, annexe iii
|
38-0 septdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030975350
|
2015-08-06 00:00:00
|
12b812acd00fcad0d50f17c258e63bb7223733239fedbcc604a786f0a3012d03
|
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] |
I. – 1° L'entreprise ou la société mentionnée au 2° délivre un état individuel aux bénéficiaires d'options sur titres ou d'actions gratuites attribuées à compter du 28 septembre 2012 dans les conditions prévues respectivement par l'article 80 bis et par l' article 80 quaterdecies du code général des impôts , au plus tard le 1er mars de l'année de dépôt de leur déclaration de revenus souscrite au titre de l'année de la levée des options ou de l'acquisition définitive des actions gratuites. Les bénéficiaires doivent le conserver jusqu'à l'expiration du délai de reprise et le présenter à la demande de l'administration fiscale. Cet état mentionne : a) L'objet pour lequel il est établi : Options sur titres : application de l' article 80 bis du code général des impôts ; Actions gratuites : application de l'article 80 quaterdecies du code général des impôts ; b) La raison sociale et le siège social de la société émettrice des titres et, le cas échéant, celle de l'entreprise qui établit l'état ; c) L'identité et l'adresse du bénéficiaire ; d) Pour les options sur titres, le nombre, le prix de souscription ou d'achat et la valeur des actions acquises à la date de la levée des options ; pour les actions gratuites, le nombre d'actions acquises et leur valeur unitaire à la date d'acquisition définitive ; e) La fraction de source française du gain de levée d'option sur titre ou du gain d'acquisition définitive des actions gratuites ; f) Les dates d'attribution et de levée des options et les dates d'attribution et d'acquisition définitive des actions attribuées gratuitement ; g) Lorsque les dispositions du II de l'article 80 bis du code général des impôts trouvent à s'appliquer, le montant de la différence définie à cet article ; 2° Pour les options sur titres, la société émettrice qui a son siège social en France et dans laquelle le bénéficiaire des options sur titres exerce son activité ou l'entreprise mentionnée au III de l'article 80 bis du code général des impôts transmet à l'administration fiscale, dans la déclaration prévue à l' article 87 du même code, les informations mentionnées au i du 2° de l' article 39 de la présente annexe. Pour les actions gratuites, la société émettrice qui a son siège social en France et dans laquelle le bénéficiaire des actions gratuites exerce son activité ou l'entreprise mentionnée au IV de l'article 80 quaterdecies du code général des impôts transmet à l'administration fiscale, dans la déclaration prévue à l'article 87 du même code, les informations mentionnées au j du 2° de l'article 39 de la présente annexe. Lorsque le bénéficiaire exerce son activité dans une entreprise différente de la société ou de l'entreprise mentionnée aux alinéas précédents au moment de la levée des options ou de l'acquisition définitive des actions gratuites, les informations sont transmises, selon les mêmes modalités, par l'entreprise dans laquelle il exerce son activité lorsqu'elle dispose des informations nécessaires. Dans les autres cas, la société émettrice ou l'entreprise mentionnée aux deux premiers alinéas du présent 2° adresse au service des impôts des entreprises dont elle relève, au plus tard le 1er mars de l'année qui suit celle au cours de laquelle a eu lieu la levée des options ou l'acquisition définitive, un duplicata de l'état individuel mentionné au 1° ; 3° Lorsque les actions issues des options sur titres ou les actions gratuites définitivement acquises sont inscrites sur un compte titres qui n'est pas tenu par l'entreprise ou la société mentionnée au 2°, celle-ci communique, soit au plus tard le 1er mars de l'année qui suit celle de la levée des options ou de l'acquisition définitive des actions gratuites, soit lors de la cession des titres lorsqu'elle intervient avant cette date, une copie de l'état prévu au 1° à l'établissement chargé de la tenue du compte titres qui est redevable de la retenue à la source prévue à l' article 182 A ter du code général des impôts . En cas de transfert des titres sur un autre compte, l'établissement mentionné à l'alinéa précédent transmet une copie du duplicata au nouveau redevable de la retenue à la source. II. – En cas d'échange sans soulte d'actions résultant d'une opération mentionnée, pour les actions issues d'options sur titre attribuées à compter du 28 septembre 2012, au II bis de l'article 80 bis du code général des impôts et, pour les actions gratuites attribuées à compter du 28 septembre 2012 et définitivement acquises, au III de l'article 80 quaterdecies du même code, l'entreprise ou la société mentionnée au 2° du I du présent article adresse au service des impôts des entreprises dont elle relève, au plus tard le 1er mars de l'année qui suit celle au cours de laquelle a eu lieu l'opération, un état individuel qui mentionne la date et la nature de l'opération, le nombre d'actions reçues en échange, la raison sociale et l'adresse de la société dont les actions sont remises en échange ainsi que les informations mentionnées aux b à g du 1° du I. Elle communique une copie de cet état au titulaire des options ou des actions gratuites et, le cas échéant, à l'établissement mentionné au 3° du I.
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Code général des impôts, annexe iii
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38 septdecies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030975344
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2015-08-06 00:00:00
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8191b887c1a04facdd45077c61c21344b5c7ed4d7dc7cfc5da3e194b6da455b2
|
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] |
En cas de souscription à une augmentation du capital d'une société mentionnée au premier alinéa du I de l'article 220 quater A du code général des impôts, effectuée au cours de l'année de sa création, le bénéfice de la déduction prévue au II de l'article 83 bis du même code est subordonné à la réduction des emprunts mentionnés au deuxième alinéa du même article 220 quater A dans un délai de deux mois à compter de cette augmentation de capital.
|
Code général des impôts, annexe iii
|
38 septdecies F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297736
|
1988-07-15 00:00:00
|
4dfb37165a36eaf0fc9404ab4e6c9cf24e2404e7db0e405027ce39b0c29d0188
|
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] |
Le contribuable qui, dans les conditions prévues aux II et III de l'article 83 bis du code général des impôts, déduit du salaire brut versé par la société rachetée les intérêts d'un emprunt contracté pour souscrire au capital de la société nouvelle constituée exclusivement pour le rachat doit joindre à la déclaration des revenus de l'année au titre de laquelle il effectue la première déduction de ces intérêts une copie du contrat de prêt et le tableau des échéances de celui-ci. Il doit joindre également à la déclaration des revenus de l'année au cours de laquelle la souscription au capital de la société nouvelle a eu lieu une attestation établie par cette société précisant qu'elle est soumise à l'impôt sur les sociétés dans les conditions de droit commun et mentionnant : a) La raison sociale et le siège de cette société ; b) La date de sa création ; c) La date, le montant et la nature de la souscription ; d) La désignation de l'intermédiaire agréé chez lequel les titres souscrits sont déposés ou inscrits en compte. En cas d'acquisition d'actions en exécution des options mentionnées au III du même article 83 bis, le contribuable doit joindre à la déclaration des revenus de l'année au cours de laquelle la levée de l'option a eu lieu une attestation délivrée par la société qui a consenti l'option. Cette attestation mentionne : a) La raison sociale et le siège de la société dont les titres ont été acquis ; b) La date à laquelle l'option a été consentie ; c) Le nombre de titres acquis ; d) La date d'acquisition et le prix payé par le salarié. Les intermédiaires agréés mentionnés ci-dessus sont : a) 1° La Banque de France ; 2° La Caisse des dépôts et consignations ; 3° Les établissements de crédit ; 4° Les prestataires de services d'investissement ; 5° (disposition devenue sans objet). b) 1° Les entreprises gérant des valeurs acquises dans le cadre de la législation sur les plans d'épargne d'entreprise ou de l'actionnariat des salariés ; 2° Les sociétés dont les actions ne sont pas cotées ou ne sont pas assimilées à des actions cotées pour la souscription de celles-ci ; 3° Les sociétés à responsabilité limitée pour la souscription de leurs parts ; 4° Les gestionnaires ou dépositaires de fonds communs de placement pour la souscription des parts du fonds ; 5° Les sociétés commerciales pour la souscription des actions reçues en dépôt en application des articles L. 225-25 et L. 225-72 du code de commerce ; 6° Les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, mentionnées aux titres Ier et II de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale et aux articles L. 931-5 à L. 931-27 du code rural et de la pêche maritime, lorsque ces sociétés fonctionnent conformément aux dispositions de la loi et du code précités, pour la souscription ou la cession de leurs parts ou actions ; 7° Les sociétés coopératives agricoles et leurs unions régies par les articles L. 521-1 à L. 526-2 du code rural et de la pêche maritime pour la souscription ou la cession de leurs parts ou actions ; 8° Les caisses locales de crédit agricole mutuel ainsi que les caisses de crédit mutuel agricole et rural régies par le titre Ier du livre V du code rural et de la pêche maritime, pour la souscription ou la cession de leurs parts.
|
Code général des impôts, annexe iii
|
38 septdecies G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024182514
|
2011-06-12 00:00:00
|
4eecc1922d572bfd1b5708a8bf529ddc0b4b09dec748d1c753d02a347ffe8e29
|
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La déclaration mentionnée à l' article 87 du code général des impôts doit comporter, par établissement, les indications suivantes : 1° Concernant le déclarant : a) Les noms et prénoms ou raison sociale, adresse, numéro SIRET et code APE (Activité principale exercée). Les entreprises à établissements multiples indiquent l'établissement qui a déposé la déclaration de résultats ; b) L'effectif au dernier jour de la période déclarée ; c) Pour les employeurs assujettis à la taxe sur les salaires, l'assiette au taux normal et aux taux majorés ou, pour ceux n'entrant pas dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale, le montant de la taxe sur les salaires ; d) (Périmé) ; e) Pour les employeurs assujettis à la participation au développement de la formation professionnelle continue conformément aux articles L. 6331-2 et L. 6331-9 du code du travail, le montant des rémunérations défini respectivement au deuxième et au troisième alinéas de ces mêmes articles ainsi que, le cas échéant, le montant des rémunérations versées aux titulaires d'un contrat à durée déterminée défini au deuxième alinéa de l'article L. 6322-37 du même code ; f) Pour les employeurs assujettis à la participation des employeurs à l'effort de construction conformément à l'article L. 313-1 du code de la construction et de l'habitation ou à la participation des employeurs agricoles à l'effort de construction conformément à l'article L. 716-2 du code rural et de la pêche maritime, le montant des rémunérations définies au premier alinéa de ces mêmes articles. Pour les employeurs entrant dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale, les informations prévues aux c à f sont déclarées sur la dernière déclaration déposée au titre de l'année civile ; g) Pour les employeurs assujettis à la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts : Les cinq caractères du numéro complémentaire au numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce, et correspondant à l'établissement de localisation des salariés défini conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis ; Le code INSEE, sur cinq caractères, de la commune de localisation des salariés défini conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis ; Le type de salariés déclarés selon qu'ils sont employés dans un établissement de l'entreprise ou dans un lieu d'emploi définis au 1 du II de l'article 1586 octies du code général des impôts ; Le nombre de salariés déclarés ; L'année au titre de laquelle le nombre de salariés est déclaré ; Les cinq chiffres du numéro complémentaire au numéro d'identification, mentionné au second alinéa de l'article R. 123-221 du code de commerce, attribué au siège de l'entreprise de l'établissement déclarant ; Le code APE relatif au siège de l'entreprise de l'établissement déclarant ; Les dates de début et de fin de la période de référence définie à l'article 1586 quinquies du code général des impôts comprenant le mois au titre duquel la déclaration sociale nominative est déposée. 2° Concernant chaque salarié rétribué au cours de la période déclarée : a) Son identification : nom patronymique, le cas échéant nom d'usage, prénoms, sexe, date et lieu de naissance, numéro d'inscription au répertoire national d'identification des personnes physiques pour les seules déclarations des personnes ou organismes mentionnés au I de l'article R. * 81 A-1 du livre des procédures fiscales ; b) La dernière adresse connue de son domicile au moment de la déclaration du revenu ; c) La nature, la période et les conditions d'exercice de l'emploi ainsi que le code emploi PCS (nomenclature des Professions et catégories socioprofessionnelles) ; d) Le montant des sommes payées au titre de la période déclarée en distinguant : le montant brut des rémunérations entendu au sens des chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou du chapitre II du titre II et du chapitre Ier du titre IV du livre VII du code rural et de la pêche maritime pour les employeurs des salariés mentionnés à l'article L. 722-20 de ce même code ; le total des versements en argent et en nature après déduction des cotisations ouvrières aux assurances sociales et au chômage et des retenues pour la retraite ; Le montant net des rémunérations ainsi déterminé, après déduction des allocations chômage et de préretraite, ainsi que des indemnités et rémunérations mentionnées au 3° du II de l'article L. 136-2 du code de la sécurité sociale ; la valeur et le type des avantages en nature ; le montant des indemnités pour frais d'emploi et des remboursements de frais, avec indication de leur caractère forfaitaire ou réel ou de leur prise en charge directe par l'employeur ; le montant des sommes versées au titre des chèques vacances ; – le montant des cotisations ou primes versées par le salarié et l'employeur qui, en application du 2° de l'article 83 du code général des impôts ou au titre de la retraite, du 2°-0 ter du même article, sont, selon le cas, déductibles pour la détermination de la rémunération imposable ou ne sont pas ajoutées à cette rémunération ; – le montant des sommes versées par l'employeur à un plan d'épargne pour la retraite collectif défini aux articles L. 3334-1 à L. 3334-16 du code du travail et exonérées en application du 18° de l'article 81 du code général des impôts ; e) L'option choisie par l'entreprise pour l'assiette des taxes assises sur les salaires ; f) Le montant de la retenue effectuée au titre de l'impôt sur le revenu en application de l'article 182 A du code général des impôts ; g) Lorsque l'établissement est assujetti à la taxe sur les salaires, le montant brut servant de base à la taxe au titre de la période considérée et, pour les établissements n'entrant pas dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale, l'assiette des taux majorés au titre de la période considérée et les renseignements utiles à la liquidation de la taxe lorsque le salarié a été payé par plusieurs établissements dépendant d'une même entreprise ; h) (abrogé) ; i) Au titre de la période de levée des options définies à l'article 80 bis du code général des impôts, le nombre d'actions acquises, leur valeur unitaire à la date de la levée des options, leur prix de souscription, la fraction du gain de levée d'options de source française ainsi que les dates d'attribution et de levée des options, conformément aux dispositions du 2° du I de l'article 91 bis de l'annexe II au code général des impôts et de l'article 38 septdecies de la présente annexe ; j) Au titre de la période d'acquisition définitive des actions gratuites définies à l'article 80 quaterdecies du code général des impôts, le nombre d'actions acquises, leur valeur unitaire à la date d'acquisition définitive, la fraction du gain d'acquisition de source française ainsi que les dates d'attribution et d'acquisition définitive des titres, conformément aux dispositions du 2° du I de l'article 38-0 septdecies et de l'article 38 septdecies ; k) Au titre de la période de souscription des titres définis à l'article 163 bis G du code général des impôts, les date, nombre et prix d'acquisition des titres correspondants, la fraction du gain constaté lors de l'exercice des bons de source française ainsi que la durée d'exercice de l'activité du bénéficiaire dans la société, conformément aux dispositions du 2° de l' article 41 V bis ; l) Lorsque l'établissement est rattaché à une entreprise assujettie à la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts, le code INSEE de la commune, sur cinq caractères, dans laquelle l'activité exercée est déclarée conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis. 3° Le total pour l'ensemble des salariés de l'établissement et de l'entreprise des sommes mentionnées au 2°.
|
Code général des impôts, annexe iii
|
39
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642537
|
2024-06-02 00:00:00
|
5cfc993b08e078c79b960b5960cd85307387593f9fbed5f7c054b346f208cbc9
|
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] |
Les employeurs tenus au dépôt de la déclaration mentionnée à l'article 87 du code général des impôts communiquent au plus tard le 31 janvier de chaque année aux personnes concernées les montants des cotisations ou primes et des sommes mentionnés respectivement aux huitième et neuvième alinéas du d du 2° de l'article 39 et versés au cours de l'année civile précédente.
|
Code général des impôts, annexe iii
|
39-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033240610
|
2017-01-01 00:00:00
|
39f29f308dbb539710f1a1aee5333409a522b94f93647ed67e93a7b6cf2803ed
|
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] |
La déclaration prévue à l'article 88 du code général des impôts comporte les indications suivantes : 1° Concernant le déclarant, ses nom, prénoms ou raison sociale, adresse, et pour les entreprises, le numéro SIRET ; 2° Concernant chaque bénéficiaire de pension ou rente viagère payée au cours de l'année précédente : a) Son identification : nom de famille, le cas échéant nom de l'époux, prénoms, sexe, date et lieu de naissance, numéro d'allocataire, numéro d'inscription au répertoire national d'identification des personnes physiques pour les seules déclarations des personnes ou organismes mentionnés au I de l'article R. 81 A-1 du livre des procédures fiscales ; b) L'adresse de son domicile au 31 décembre de l'année du revenu ; c) La nature des sommes versées et l'année normale d'échéance si elle diffère de celle du paiement ; d) Le montant versé après déduction des cotisations aux assurances sociales ou, pour les contribuables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, le montant des arrérages défini au e du 5 de l'article 158 du code général des impôts, sous réserve des dispositions du 1 de l' article 204 du même code ; e) Le montant de la retenue effectuée au titre de l'impôt sur le revenu, en application de l'article 182 A du code général des impôts ; f) Le cas échéant, la date du décès ; 3° Le total pour l'ensemble des allocataires des sommes mentionnées au 2° ci-dessus.
|
Code général des impôts, annexe iii
|
39 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296693
|
2005-01-01 00:00:00
|
12fbdaf7ee374656d000cefd8e1f423694c8226af7702fa3a1abdcda1cc652d8
|
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] |
Sont souscrites auprès de la direction départementale ou, le cas échéant, régionale des finances publiques du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a assuré le paiement : 1° La déclaration prévue à l'article 87 du code général des impôts lorsqu'elle concerne des traitements, émoluments, salaires ou rétributions versés à des personnes n'entrant pas dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale ; 2° La déclaration prévue à l'article 88 du même code ; 3° La déclaration concernant des indemnités journalières ou des allocations d'assurance et de solidarité mentionnées aux articles 80 quinquies ou 231 bis D du code précité. Ces déclarations peuvent êtres souscrites soit par la communication d'un support informatique, soit par l'envoi de formulaires normalisés, dont les caractéristiques et le modèle sont fixés par l'administration.
|
Code général des impôts, annexe iii
|
39 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034737239
|
2019-01-01 00:00:00
|
7db5e2fc6b36163e9b30638db479316a75e421c442a858154de69c606415c031
|
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] |
La déclaration mentionnée à l'article 87-0 A du code général des impôts comporte : 1° Pour la personne tenue d'effectuer la retenue à la source : a) Les numéros d'identification mentionnés à l'article R. 123-221 du code de commerce ; b) Le numéro de la nomenclature d'activités française mentionné au 1° de l'article R. 123-223 du même code ; 2° Pour l'émetteur de la déclaration, lorsqu'il n'est pas la personne mentionnée à l'article 87-0 A du code général des impôts : le nom ou la raison sociale et les numéros d'identification mentionnés à l'article R. 123-221 du code de commerce ; 3° Pour chaque bénéficiaire de revenu : a) Les éléments d'identification mentionnés aux a, b, c, e et g du 3° du V de l'article R. 133-14 du code de la sécurité sociale ; b) La dernière adresse connue de son domicile ; c) La date à laquelle les sommes ou avantages imposables ont été versées ou accordés ; d) Le montant net imposable à l'impôt sur le revenu, déterminé dans les conditions prévues à l'article 204 F du code général des impôts, des sommes et avantages mentionnés au c ; e) Le taux du prélèvement à la source appliqué ; f) Le montant de prélèvement à la source, arrondi à la deuxième décimale la plus proche, la fraction de décimale égale à 0,005 comptant pour 0,01 ; g) L'identifiant du taux de prélèvement à la source mentionné au b du 2° de l'article 46 F ; h) Le cas échéant, la date de fin de la relation contractuelle avec la personne mentionnée au 1° ; 4° Concernant le télérèglement : a) Les dates de début et de fin de la période au titre de laquelle la déclaration est déposée ; b) Le numéro de compte bancaire international (IBAN) et le code d'identification des banques (BIC) du compte depuis lequel est effectué le versement ; c) Le montant global du versement ; d) S'il diffère du numéro d'identification mentionné au a du 1°, le numéro d'identification mentionné au second alinéa de l'article R. 123-221 du code de commerce de l'établissement qui effectue le versement.
|
Code général des impôts, annexe iii
|
39 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642530
|
2024-06-02 00:00:00
|
286196b61d544a633217651e52c77b6fa0cc87e56f6407603509a0aba231574d
|
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] |
I. – La déclaration mentionnée à l'article 87-0 A du code général des impôts est transmise le mois suivant celui au cours duquel les sommes ou avantages ont été versées ou accordés : 1° Pour les personnes entrant dans le champ de l'article L. 133-5-3 du code de la sécurité sociale, aux dates résultant des I et II de l'article R. 133-14 du même code ; 2° Pour les personnes n'entrant pas dans le champ de l'article L. 133-5-3 précité, au plus tard à la date fixée par l'arrêté prévu au 2° de l'article 87 A du code général des impôts. II. 1. – Les personnes entrant dans le champ de l'article L. 133-5-3 du code de la sécurité sociale sont tenues de déposer une déclaration, y compris lorsqu'elles n'ont versé aucune somme ou accordé aucun avantage, tant qu'elles n'ont pas demandé la radiation de leur compte auprès de l'organisme de recouvrement des cotisations de sécurité sociale dont elles relèvent. 2. Aussi longtemps qu'elles n'ont pas porté à la connaissance de l'administration fiscale toute radiation ou cessation d'activité ou tout autre événement qui met fin à l'obligation déclarative, les personnes n'entrant pas dans le champ de l'article L. 133-5-3 mentionné ci-dessus sont tenues de déposer une déclaration, y compris lorsqu'elles n'ont versé aucune somme ou accordé aucun avantage le mois précédant celui au cours duquel la déclaration doit être transmise. III. – La déclaration est déposée sur le portail internet de l'organisme désigné par arrêté du ministre chargé du budget et transmise : 1° Pour les personnes entrant dans le champ de l'article L. 133-5-3 du code de la sécurité sociale, aux organismes et dans les conditions mentionnés à l'article R. 133-13 du même code ; 2° Pour les personnes n'entrant pas dans le champ de l'article L. 133-5-3 précité, à l'administration fiscale selon une norme technique approuvée par arrêté des ministres chargés du budget et de la sécurité sociale.
|
Code général des impôts, annexe iii
|
39 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036174570
|
2019-01-01 00:00:00
|
a7b7c5e9793d5d7ba1ad6f9ecbed786404f16a5f06344fe8d964c4cd2377ca08
|
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] |
A réception d'une déclaration mentionnée à l'article 87-0 A du code général des impôts, les organismes mentionnés au III de l'article 39 D adressent à son émetteur un certificat de conformité à la norme d'échanges : 1° Mentionnée au III de l'article R. 133-13 du code de la sécurité sociale pour les personnes entrant dans le champ de l'article L. 133-5-3 du même code ; 2° Mentionnée au 2° du III de l'article 39 D pour les personnes n'entrant pas dans le champ de l'article L. 133-5-3 mentionné ci-dessus. La délivrance du certificat de conformité ne fait pas obstacle aux demandes effectuées par l'administration fiscale auprès de la personne tenue d'effectuer la retenue à la source de rectifier ou mettre à jour les données inexactes ou incomplètes dans la déclaration du ou des mois suivants.
|
Code général des impôts, annexe iii
|
39 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036174581
|
2019-01-01 00:00:00
|
b332c5ff2d8d339813710005c56e781f5f84ea5de44c5d6c2e0a420bb08798be
|
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] |
La déclaration mentionnée à l'article 87-0 A du code général des impôts est transmise au service des impôts des entreprises dont dépend le siège de l'établissement tenu d'opérer la retenue à la source prévue au 1° du 2 de l'article 204 A du code précité. Lorsque la personne tenue d'effectuer la retenue à la source n'est pas établie en France, cette déclaration relève de la compétence du service des impôts des entreprises étrangères.
|
Code général des impôts, annexe iii
|
39 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034737177
|
2019-01-01 00:00:00
|
7d6f74117899e3a6df7122d0803628fe2cfe9c0122c869bb8794c47341aa303e
|
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] |
Les documents mis à disposition des contribuables qui mentionnent le montant de revenus qui ont fait l'objet d'un prélèvement prévu au 1° du 2 de l'article 204 A du code général des impôts mentionnent également le montant de ce prélèvement.
|
Code général des impôts, annexe iii
|
39 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034737171
|
2019-01-01 00:00:00
|
e939451be3945c2396010e14b821a1cdb1649fe024b54a57ea78ea80df96afcd
|
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] |
I. - Les contribuables soumis obligatoirement au régime de la déclaration contrôlée mentionné à l'article 96 du code général des impôts ou qui ont opté pour ce régime sont tenus de produire, au plus tard le deuxième jour ouvré suivant le premier mai de chaque année, une déclaration indiquant : a) La nature de l'activité qu'ils exercent ; b) Le cas échéant, la dénomination et l'adresse de la société ou du groupement au sein de laquelle ils exercent leur activité, ainsi que de la société civile de moyens dont ils font partie ; c) La nature et le montant des services assurés de façon régulière et rémunérés par des salaires ; d) Le nombre total des salariés qu'ils emploient et le montant des salaires versés sous déduction des rémunérations payées à des apprentis ou handicapés ; e) Le nom et l'adresse du comptable ou du conseil dont ils utilisent éventuellement les services ; f) Le montant des plus-values nettes ; g) Le tableau des immobilisations affectées à l'exercice de la profession et des amortissements correspondants ; h) La nature et le montant des recettes concourant à la détermination du résultat, ainsi que le montant des recettes nettes soumises à la contribution mentionnée à l'article 234 nonies du code général des impôts ; i) La nature et le montant de leurs dépenses professionnelles ; j) Le montant du bénéfice imposable ou du déficit ; k) Le montant de la taxe sur la valeur ajoutée incluse dans les recettes ; l) En ce qui concerne les adhérents à une association agréée : le nom et l'adresse de l'association ; m) Le calcul de la valeur ajoutée définie à l'article 1586 sexies du code précité, suivant le modèle établi par l'administration, lorsqu'ils sont soumis à l'obligation prévue au II de l'article 1586 octies du même code. II. - Les personnes morales doivent également joindre : 1° La liste, suivant modèle fourni par l'administration, des personnes détenant au moins 10 % de leur capital, en précisant pour chacune d'entre elles le nombre de parts ou d'actions et le taux de détention et, pour les personnes morales, leur dénomination, adresse et numéro d'identification au répertoire national des établissements (numéro SIRET), pour les personnes physiques leurs nom, prénoms, adresse, date et lieu de naissance ; 2° La liste, suivant modèle fourni par l'administration, de leurs filiales et de leurs participations, en précisant pour chacune d'entre elles le taux de détention et son numéro d'identification au répertoire national des établissements (numéro SIRET). III. - Cette déclaration et, le cas échéant, les listes visées au II, est adressée au service des impôts dont dépend le lieu d'exercice de la profession ou le principal établissement, en simple exemplaire, à l'aide d'imprimés établis par l'administration. Les personnes physiques qui exercent une activité professionnelle dans la Principauté de Monaco déposent leur déclaration auprès du service désigné par le ministre chargé du budget.
|
Code général des impôts, annexe iii
|
40 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026348033
|
2012-09-06 00:00:00
|
ba62dd0b4228d6da48ae1eb28fa73acdd1572eecd7f5987e2878ec5b33e1fbe2
|
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] |
Les membres des professions libérales et les titulaires de charges et offices qui procèdent à la réévaluation de leurs immobilisations sont tenus de fournir, en annexe aux déclarations spéciales dont la production est prévue par l'article 97 du code général des impôts, sur un imprimé établi par l'administration, un tableau des immobilisations et des amortissements faisant apparaître les augmentations de valeur des immobilisations consécutives à la réévaluation ainsi que les suppléments de marge d'amortissements dégagés par cette dernière.
|
Code général des impôts, annexe iii
|
41-0 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297770
|
1999-03-31 00:00:00
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c8cf34a0a0681ef38b9b1bc2da93839b1e29d6c996c0d59b582123bedac21d98
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] |
I. - La demande d'option prévue à l'article 93 A du code général des impôts, établie sur papier libre, doit parvenir, en simple exemplaire, au service des impôts dont dépend le lieu d'exercice de la profession ou le principal établissement du demandeur, avant le 1er février de la première année au titre de laquelle l'impôt sur le revenu est établi conformément aux dispositions de l'article 93 A précité. Toutefois, dans la situation prévue au troisième alinéa du I de l'article 93 A du code général des impôts, ce délai est prolongé jusqu'à la limite prévue pour le dépôt de la déclaration visée à l'article 97 du même code. II. - Les contribuables renoncent au bénéfice des dispositions de l'article 93 A du code précité selon les modalités fixées au premier alinéa du I.
|
Code général des impôts, annexe iii
|
41-0 bis A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043663499
|
2021-06-12 00:00:00
|
4baae52b38819dcf205ffa14112fcea6befd5a65a738e191158a7c842d52446f
|
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] |
I. - Pour l'application des dispositions de l'article 93 A du code général des impôts, les recettes encaissées et les dépenses payées qui correspondent à des créances acquises ou à des dépenses engagées au cours d'une année antérieure à celle de l'option et au titre de laquelle le bénéfice était déterminé en application de l' article 93 du code général des impôts sont respectivement ajoutées ou déduites du bénéfice de l'année de leur encaissement ou de leur paiement. Les avances, acomptes ou provisions encaissés et les acomptes sur dépenses payés au cours d'une année antérieure à l'application de l'article 93 A du code précité et au titre de laquelle le bénéfice était déterminé en application de l'article 93 du même code sont, lorsqu'il y a lieu, déduits du montant des créances acquises ou des dépenses engagées correspondantes. II. - L'année au titre de laquelle le contribuable renonce aux dispositions de l'article 93 A du code général des impôts et, le cas échéant, les années suivantes, les dépenses payées et les recettes encaissées au cours des mêmes années qui correspondent à des dépenses engagées ou à des créances acquises au cours d'une année antérieure à celle de la renonciation à l'option et au titre de laquelle le bénéfice était déterminé en application de cet article sont respectivement ajoutées ou déduites du bénéfice imposable déterminé en application de l'article 93 du même code. Les avances, acomptes ou provisions encaissés et les acomptes sur dépenses payés pendant la période d'application de l'article 93 A du code déjà cité et qui ne correspondaient pas à des créances acquises ou à des dépenses engagées sont ajoutés, selon le cas, au montant des recettes encaissées ou des dépenses payées au cours de l'année au titre de laquelle la renonciation à l'option prend effet.
|
Code général des impôts, annexe iii
|
41-0 bis B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297773
|
1997-04-11 00:00:00
|
2bf38c7c88252d48278893c9c51291b3948924fe19e85b79e253ce05f11eedba
|
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] |
La première année au titre de laquelle l'impôt est établi en application de l'article 93 A du code général des impôts, les contribuables sont tenus de fournir en annexe à la déclaration spéciale, dont la production est prévue par l'article 97 du code général des impôts, un état des créances et des dettes au 31 décembre de l'année qui précède celle au titre de laquelle l'option est exercée, établi conformément à un modèle fixé par l'administration. Chaque année, tant que l'option n'est pas dénoncée, un état de ces créances et de ces dettes actualisé au 31 décembre de l'année d'imposition est adressé à l'administration selon les mêmes modalités. Ce document doit être accompagné, lorsqu'il y a lieu, d'une note établie sur papier libre comportant le détail des corrections opérées en application de l'article 41-0 bis B . Cette note doit mentionner le nom et l'adresse des débiteurs ou des créanciers concernés, la date de l'opération qui avait entraîné la constatation de la créance ou de la dette, son montant ainsi que le montant sur lequel porte chacune des corrections.
|
Code général des impôts, annexe iii
|
41-0 bis C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297774
|
1997-04-11 00:00:00
|
b7d1b81933dbf52f5dd93c8fbb9f74673ba90ee43a8c9811dc7bbb7c5eb6d041
|
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0.024187466129660606
] |
Les dispositions du premier alinéa de l'article 93 B du code général des impôts s'appliquent sur demande signée conjointement : – en cas de transmission des titres, d'une part, par l'associé dont les titres sont transmis ou, si la transmission résulte du décès de cet associé, par ses ayants cause et, d'autre part, par le (ou les) bénéficiaire (s) de la transmission ; – en cas de rachat des titres par la société, par l'associé dont les titres sont rachetés et par les associés présents dans la société à la date du rachat. Cette demande, établie sur papier libre, doit être adressée par la société, en simple exemplaire, à la direction départementale ou, le cas échéant, régionale des finances publiques auprès de laquelle elle souscrit ses déclarations de résultats, dans un délai de soixante jours à compter du jour de la transmission ou du rachat des titres. L'associé dont les titres sont transmis ou rachetés doit joindre une copie de cette demande à la déclaration de ses revenus prévue à l' article 170 du code général des impôts afférente à l'année de la transmission des titres. Lorsque la transmission résulte du décès du contribuable, cette copie est jointe par les ayants cause du défunt à la déclaration établie au nom de ce dernier et prévue au 2 de l'article 204 du code précité.
|
Code général des impôts, annexe iii
|
41-0 bis D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624968
|
2012-04-01 00:00:00
|
4471aa20710254270c8cd7d3101e4e05504751435c0b199653edfa94c39411da
|
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] |
Pour l'application des dispositions du premier alinéa de l'article 93 B du code général des impôts, le résultat réalisé par la société depuis la fin de la dernière période d'imposition jusqu'à la date de la transmission ou du rachat des titres est déterminé sur une déclaration spéciale établie conformément aux dispositions de l'article 40 A . L'associé dont les titres sont transmis ou rachetés est immédiatement imposable sur la quote-part lui revenant dans le résultat de la société arrêté dans les conditions prévues au premier alinéa. Cette quote-part doit être inscrite sur le formulaire de déclaration prévu à l'article 48. Les déclarations mentionnées aux premier et deuxième alinéas doivent être adressées, dans un délai de soixante jours à compter du jour de la transmission ou du rachat des titres, à la direction départementale ou, le cas échéant, régionale des finances publiques auprès de laquelle la société souscrit ses déclarations. Toutefois, lorsque la transmission résulte du décès du contribuable, ces déclarations sont adressées à cette même direction dans le délai prévu au 2 de l'article 204 du code général des impôts .
|
Code général des impôts, annexe iii
|
41-0 bis E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624963
|
2012-04-01 00:00:00
|
6a3e68472d25af9b66eea012c0c4cf130cdf382d98f22c38a3d7c11df341d840
|
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] |
Pour l'application des dispositions du second alinéa de l'article 93 B du code général des impôts, l'associé bénéficiaire de la transmission des titres ou, en cas de rachat de titres, les associés présents dans la société au 31 décembre de l'année d'imposition doivent joindre à leur déclaration de revenus prévue à l'article 170 du même code une note établie sur papier libre mentionnant le détail de la détermination de la quote-part du résultat de la société imposable à leur nom telle qu'elle résulte des dispositions précitées.
|
Code général des impôts, annexe iii
|
41-0 bis F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297777
|
1997-04-11 00:00:00
|
191d607ce7c359f0efbfde9881b44ee1a8dd931fbb304dea278ba84cf3e69ff6
|
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] |
Les sociétés qui entendent bénéficier des dispositions du 2° de l'article 112 du code général des impôts, doivent, dans les vingt jours de la date à laquelle l'opération d'amortissement a été décidée, déposer au bureau compétent pour l'assiette de la retenue à la source sur le revenu des capitaux mobiliers, une demande spéciale accompagnée d'un état détaillé et estimatif de tous les biens qui composent l'actif social au jour de la demande, ainsi que de tous les éléments du passif. L'estimation de l'actif est faite d'après sa valeur réelle, nonobstant toute évaluation des bilans et autres documents.
|
Code général des impôts, annexe iii
|
41 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297779
|
1979-07-01 00:00:00
|
989fc5d132145e94b52773e449f5830c43623ce88646b00d1061a2f8f4be16b3
|
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] |
La demande prévue à l'article 41 bis est, en outre, accompagnée : a Lorsqu'elle est fondée sur la caducité de tout ou partie de l'actif social, notamment sur son dépérissement progressif, d'une déclaration faisant connaître les causes, la nature et l'importance de la moins-value qui doit se produire dans l'actif social ; b Lorsqu'elle est fondée sur l'obligation de remise en fin de concession à l'autorité concédante de tout ou partie de l'actif social, d'une déclaration détaillée et, s'il y a lieu, estimative, d'une part, de l'actif social actuel et, d'autre part, des biens à remettre en fin de concession à l'autorité concédante.
|
Code général des impôts, annexe iii
|
41 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297780
|
1979-07-01 00:00:00
|
807caef62038d823dfbca9137ee4248536b62ae081f05b60d0ca5547acb52451
|
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] |
En cas de contestation sur les déclarations estimatives prévues aux articles 41 bis et 41 ter , la procédure instituée par le 2 de l'article 667 du code général des impôts pour la saisine de la commission départementale de conciliation et l'article L. 55 du livre des procédures fiscales relatif à la procédure de rectification contradictoire est applicable.
|
Code général des impôts, annexe iii
|
41 quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296709
|
2004-06-01 00:00:00
|
6f93d7b6f62271a5ad90ce7dbcf9a9978c1c28f968eac62191470d568ee2b003
|
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] |
Pour chaque opération d'amortissement, l'exonération prévue au 2° de l'article 112 du code général des impôts est accordée dans la mesure où le capital social ne pourrait se retrouver, compte tenu des amortissements qui ont été déjà effectués en franchise d'impôt, au moment où elle est réalisée.
|
Code général des impôts, annexe iii
|
41 quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297781
|
1979-07-01 00:00:00
|
aabb2c489667a67f0999bb1821da7670cb8db219a1ae46e283f5771cb89ddb1c
|
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] |
Lorsque les obligations, les effets publics et tous autres titres d'emprunt négociables, dont les primes de remboursement sont assujetties à la retenue à la source sur le revenu des capitaux mobiliers, par l'article 118 du code général des impôts, ont été émis à un taux unique, ce taux sert de base à la liquidation de l'impôt sur les primes. Si le taux d'émission a varié, il est déterminé, pour chaque emprunt, par une moyenne établie en divisant, par le nombre de titres correspondant à cet emprunt, le montant brut de l'emprunt total sous la seule déduction des intérêts courus au moment de chaque vente. A l'égard des emprunts, dont l'émission faite à des taux variables n'est pas terminée, la moyenne est établie d'après la situation de l'emprunt au 31 décembre de l'année qui a précédé celle du tirage.
|
Code général des impôts, annexe iii
|
41 octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297782
|
1979-07-01 00:00:00
|
4e653a62c87621442718fc7d4d60b88c475cc8b19e93f09478b5e1ed031ba9bd
|
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] |
Lorsque le taux d'émission ne peut pas être établi conformément à l'article 41 octies , ce taux est représenté par un capital formé de vingt fois l'intérêt annuel stipulé, lors de l'émission, au profit du porteur du titre. A défaut de stipulation d'intérêts, il est pourvu à la fixation du taux d'émission par une déclaration estimative certifiée et signée.
|
Code général des impôts, annexe iii
|
41 nonies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297783
|
1979-07-01 00:00:00
|
0e26f24f99a9725f1f8801f524610e471a34346a98b851ad196257ce04e183e2
|
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] |
Les sociétés, compagnies, entreprises et tous autres assujettis au paiement de la retenue à la source sont tenus de communiquer aux agents des impôts, tant au siège social que dans les succursales ou agences, les documents et écritures relatifs aux lots et primes de remboursement.
|
Code général des impôts, annexe iii
|
41 decies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297784
|
1979-07-01 00:00:00
|
236825ba4bf78ddef7dc5941ce2d622eb54bbc68cc3076c5b2b4451e1062d25c
|
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] |
Les dispositions qui précèdent sont applicables aux obligations, effets publics et titres d'emprunt des sociétés et collectivités étrangères désignées au 1°, 2° et 7° de l'article 120 du code général des impôts.
|
Code général des impôts, annexe iii
|
41 undecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297785
|
1979-07-01 00:00:00
|
30add3d5af768744b52987854291d6df2e330594d67a311269ec95414c04010b
|
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] |
La déclaration estimative visée à l'article 41 nonies , deuxième alinéa, doit être certifiée et signée par les représentants de la personne morale émettrice.
|
Code général des impôts, annexe iii
|
41 duodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297787
|
1979-07-01 00:00:00
|
9d5b679b768768718d79092c8a71be38f5281bbf0694d9df7cf4e561636666ee
|
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Les personnes, sociétés et organismes définis à l'article 75 de l'annexe II au code général des impôts, dénommés ci-après " établissements payeurs " qui payent, à quelque titre que ce soit, des intérêts, arrérages et autres produits visés au I de l'article 125 A du code précité doivent se conformer aux dispositions des articles 41 duodecies B à 41 duodecies G et 381 S.
|
Code général des impôts, annexe iii
|
41 duodecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296711
|
1983-12-30 00:00:00
|
0dfff22756ca52ab0a2181969d518237c38d9d74fdf9a4d47918db8f5c1205dc
|
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] |
Les établissements payeurs sont tenus d'exiger des bénéficiaires des revenus, des présentateurs ou des vendeurs de coupons la justification de leur identité et de leur domicile réel ou siège social dans les conditions prévues à l'article 76 de l'annexe II au code général des impôts. Toutefois, cette justification n'est pas exigée pour les revenus, autres que les produits d'obligations, qui donnent lieu à l'application du prélèvement prévu à l'article 125 A du code précité.
|
Code général des impôts, annexe iii
|
41 duodecies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297788
|
1979-07-01 00:00:00
|
a88b65d197c6ff34d94daef4dd7c8ff5351c7ead65c66b3940f48097240dff81
|
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] |
Lorsque le domicile réel ou le siège social du bénéficiaire des revenus est situé hors de la France métropolitaine et des départements d'outre-mer, l'établissement payeur est tenu, sous réserve des dispositions des conventions internationales, d'opérer le prélèvement prévu au III de l'article 125 A du code général des impôts. Toutefois, ce prélèvement n'est pas applicable : 1° (Abrogé) ; 1° bis (Abrogé) ; 2° Aux intérêts des dépôts en devises effectués auprès des établissements de crédit installés en France ; 3° Aux revenus provenant d'opérations de trésorerie à court terme réalisées entre des établissements de crédit ou des sociétés de financement installés en France d'une part, et des banques établies à l'étranger, des organismes internationaux ou des institutions financières publiques étrangères, d'autre part ; 4° Aux intérêts provenant d'opérations à court terme perçus par les banques établies à l'étranger à raison des effets représentatifs de créances hypothécaires détenus par elles et susceptibles d'être acquis par le crédit foncier de France ; 5° Aux intérêts des comptes étrangers en euros ouverts auprès d'établissements de crédit établis en France par des personnes dont le domicile fiscal ou le siège social est situé hors de France.
|
Code général des impôts, annexe iii
|
41 duodecies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045515614
|
2022-04-07 00:00:00
|
b929e134f78575e7cdc5ef6871c32498c983eef8a77aa54153c079faa7b8b952
|
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] |
Le débiteur des revenus qui sont soumis au prélèvement en vertu des dispositions du II de l'article 125 A du code général des impôts opère lui-même le prélèvement, même s'il n'assure pas en personne le paiement de ces produits.
|
Code général des impôts, annexe iii
|
41 duodecies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297790
|
2006-07-13 00:00:00
|
9e9dd527745ff53030892da2eb7c9331debabedca226950ba78ef779f57e0e8d
|
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Dans les cas autres que ceux prévus aux articles 41 duodecies C et 41 duodecies D le prélèvement ne doit être opéré par l'établissement payeur que si le bénéficiaire des revenus opte pour son assujettissement à ce prélèvement, dans les conditions définies au I et IV de l'article 125 A du code général des impôts. L'option, qui est irrévocable, est exercée au plus tard lors de l'encaissement des revenus.
|
Code général des impôts, annexe iii
|
41 duodecies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297791
|
1979-07-01 00:00:00
|
f4bbc6e5c0105236095dd4313651756a60155c1a477ecf9018a9b52c322b13b1
|
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] |
Lorsqu'il a été appliqué aux produits des bons de caisse émis par les établissements de crédit, le prélèvement tient lieu de la retenue à la source prévue au I de l'article 1678 bis du code général des impôts.
|
Code général des impôts, annexe iii
|
41 duodecies F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296718
|
1984-01-25 00:00:00
|
c40f4c7ed356d019aa960d20d30ff8b900c840a601765c5903cb4626ba8d4f26
|
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] |
Les sociétés visées au 4° de l'article 75 de l'annexe II au code général des impôts sont réputées verser à chacun de leurs associés la quote-part des revenus correspondant à ses droits, le jour même où elles ont encaissé lesdits revenus ou ont été créditées de leur montant. Elles effectuent à la même date le prélèvement prévu à l'article 41 duodecies C sur la quote-part des revenus revenant aux associés dont le domicile réel ou le siège social est situé hors de la France métropolitaine et des départements d'outre-mer. Les dispositions du présent article ne sont pas applicables aux sociétés qui exercent une activité industrielle, commerciale, artisanale ou agricole ou une profession non commerciale.
|
Code général des impôts, annexe iii
|
41 duodecies G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297792
|
1979-07-01 00:00:00
|
935064b6f72f71f769918511c828c8fcee960abd9575d8ac7a11237e495f5dba
|
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] |
1 Les obligations émises en France par les organismes étrangers ou internationaux sont assimilées à des obligations françaises pour l'application de l'article 125 A du code général des impôts. 2 Les dispositions de cet article ne sont pas applicables aux obligations que les entreprises françaises ont été autorisées à émettre à l'étranger dans les conditions prévues à l'article 131 ter du même code. 3 En ce qui concerne les obligations françaises et étrangères, l'option prévue au I de l'article 125 A précité ne peut être exercée que si l'emprunt n'est pas assorti d'une clause d'indexation.
|
Code général des impôts, annexe iii
|
41 duodecies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297793
|
1979-07-01 00:00:00
|
7a8f6e84967a5840fe45444f3707eab3cffc39da695edc5065ee19b77767b0e5
|
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] |
Le prélévement prévu par l'article 125 A du code général des impots et dû à raison des gains mentionnés à l'article 124 B du même code est pratiqué sur le compte approvisionné par le contribuable à cet effet par la personne chez laquelle les titres de créances sont inscrits en compte ou déposés en application des dispositions du premier alinéa de l'article 124 D du code déjà cité ou par la personne désignée par le contribuable pour acquitter ce prélévement. Ces dispositions ne sont pas applicables au prélèvement dû à raison des gains mentionnés au I de l'article 125 D du code précité.
|
Code général des impôts, annexe iii
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41 duodecies J
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297795
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2006-04-16 00:00:00
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a0463a830381af80b0b143c9b8248a86b0c6bf1ca27467f84a3e1902deb49eeb
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] |
Pour l'application de l'article 125 A du code général des impôts s aux gains mentionnés à l'article 41 duodecies J, la cession des titres comporte les effets du paiement au jour de la cession.
|
Code général des impôts, annexe iii
|
41 duodecies K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297796
|
1986-07-31 00:00:00
|
21592156f11a6f082a01487b419ad3511216861c0b8ccc0785b7b2aed214c869
|
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] |
L'option pour le prélèvement est exercée par le cédant auprés des personnes mentionnées à l'article 41 duodecies J au moment où il communique le montant de la cession qu'il a effectuée et au plus tard dix jours à partir de la date de cession. A cette occasion, il indique le montant du gain pour lequel l'option est formulée. Ces dispositions ne sont pas applicables au prélèvement dû à raison des revenus, produits et gains mentionnés aux I et II de l'article 125 D du code général des impôts.
|
Code général des impôts, annexe iii
|
41 duodecies L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297799
|
2006-04-16 00:00:00
|
3120810b96f931bbb7de5f08d9c37e4fba1375e74c0d6544b352dd26e963a8ca
|
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] |
Par exception aux dispositions des articles 41 duodecies J et 41 duodecies L , lorsque les gains sont réalisés par l'intermédiaire d'une société mentionnée à l'article 8 du code général des impôts, la société effectue le prélévement prévu à l'article 125 A du même code et l'option est exercée auprés de cette société dans les conditions définies à l'article 41 duodecies G , sous la réserve du délai mentionné à l'article 41 duodecies L.
|
Code général des impôts, annexe iii
|
41 duodecies M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297800
|
1986-07-31 00:00:00
|
83b6d73e1f05da4f03331662ea94456a8d103097952ec41eb02d02d3492f7e6c
|
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] |
Le contribuable qui demande à bénéficier d'un report de pertes subies au cours des cinq années antérieures est tenu de joindre à sa déclaration d'impôt sur le revenu une note indiquant par année le détail des pertes reportées.
|
Code général des impôts, annexe iii
|
41 duodecies N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297801
|
1986-07-31 00:00:00
|
330f526016c82834dd53bb2b51e57c352e5bbd61331e38e924d0d9d73ea83ff1
|
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] |
Les dispositions prévues au 1 de l'article 242 ter du code code général des impôts et à l'article 41 duodecies A sont applicables aux personnes et aux gains mentionnés aux articles 41 duodecies J et 41 duodecies M .
|
Code général des impôts, annexe iii
|
41 duodecies O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297802
|
1986-07-31 00:00:00
|
50179b3fabbf4e06e428bbb1172294d2030c513b8fbb18ca60eee3ab048e6e55
|
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] |
Les personnes mentionnées aux articles 41 duodecies J et 41 duodecies M doivent tenir à la disposition de l'administration un document indiquant pour chaque cession : La date de réalisation du gain et son montant ; Le montant du prélèvement opéré ou, à défaut, l'identité et le domicile réel du bénéficiaire des gains.
|
Code général des impôts, annexe iii
|
41 duodecies P
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297803
|
1986-07-31 00:00:00
|
f5f52c3d029cf98f256b5c53bcad138f5a7a74a1861d15bf3981033daaf152ac
|
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] |
Pour être admises à bénéficier du régime fiscal prévu au 1 de l'article 131 ter du code général des impôts, les sociétés, compagnies ou entreprises françaises qui se proposent d'émettre à l'étranger des séries spéciales d'obligations, doivent déposer au préalable une demande spéciale à la direction générale des finances publiques. Cette demande indique la date et les conditions de l'émission ainsi que le nombre, le montant et les numéros des titres à émettre.
|
Code général des impôts, annexe iii
|
41 terdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624706
|
2012-04-01 00:00:00
|
9b863ed24a97faf4328831d6dcf1ea138fedfd126a8a2535876635935196a8f2
|
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] |
L'autorisation est accordée par le directeur général des finances publiques.
|
Code général des impôts, annexe iii
|
41 quaterdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625001
|
2012-04-01 00:00:00
|
06e919f1eabf99af67f528812e1ce23e494a21c1a368224518f0b25577fc7052
|
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] |
Les séries émises antérieurement à la publication au Journal officiel du décret n° 55-486 du 30 avril 1955 peuvent, sur la production d'une demande conforme à celle visée à l'article 41 terdecies , bénéficier d'une autorisation dont les effets leur sont applicables en ce qui concerne les intérêts échus depuis la date d'entrée en vigueur dudit décret. Sous la réserve ci-dessus, le régime institué par le 1 de l'article 131 ter du code général des impôts n'a d'effet pour aucune émission qu'à dater de la notification de l'autorisation ministérielle.
|
Code général des impôts, annexe iii
|
41 quindecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297806
|
1979-07-01 00:00:00
|
b1f02df83f514239d579ab92420da1778e0a5e122d7a443052ee2d966473d8cc
|
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] |
Les titres émis à l'étranger porteront uniformément la mention suivante : " En application du décret français n° 55-486 du 30 avril 1955 (code général des impôts, art. 131 ter-1 ), la présente obligation est soumise en France au régime fiscal des valeurs mobilières étrangères (décision du directeur général des finances publiques en date du..) ".
|
Code général des impôts, annexe iii
|
41 sexdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625005
|
2012-04-01 00:00:00
|
f159c86a3631db197587c1703737f7e50f05f4227da328768dd8705283e3d005
|
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] |
Dans le mois de l'agrément délivré par l'Autorité des marchés financiers prévu à l' article L. 214-3 du code monétaire et financier ou dans le mois de la déclaration faite à l'Autorité des marchés financiers pour les fonds qui ne sont pas soumis à cet agrément, le gérant dépose auprès de la direction départementale ou, le cas échéant, régionale des finances publiques dans le ressort de laquelle il souscrit sa déclaration de résultats, une déclaration d'existence du fonds et un exemplaire du règlement de celui-ci. Le gérant d'un fonds commun de placement informe la direction départementale ou, le cas échéant, régionale des finances publiques mentionnée au premier alinéa de la transformation, de la fusion, de la scission ou de la liquidation du fonds prévues à l'article L. 214-3 du code monétaire et financier dans le délai mentionné au premier alinéa.
|
Code général des impôts, annexe iii
|
41 sexdecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624960
|
2012-04-01 00:00:00
|
c1061e192e5ecdc5e7b3a6fff3305b5ec77277548909ef7204599cc9d2503d83
|
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] |
Le gérant d'un fonds commun de placement doit, dans les trente jours de la date de mise en distribution des produits des actifs compris dans le fonds, et au plus tard dans les trente jours suivant le délai de cinq mois prévu à l'article L. 214-17-2 du code monétaire et financier, déposer auprès de la direction départementale ou, le cas échéant, régionale des finances publiques désignée au premier alinéa de l'article 41 sexdecies A , un état sur papier libre comportant l'indication : a. Des dates d'ouverture et de clôture de l'exercice dont les produits ont été mis en distribution ; b. De la date de mise en distribution ; c. Du nombre de parts du fonds commun de placement existant à chacune de ces trois dernières dates ; d. Du montant, déterminé conformément aux dispositions du 1° du I de l'article L. 214-17-2 précité, de la répartition effectuée au titre de l'exercice considéré et de la part de la répartition éligible à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du code général des impôts ; e. Le cas échéant, de la date de distribution et du montant de chacun des acomptes versés au titre du même exercice.
|
Code général des impôts, annexe iii
|
41 sexdecies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042161123
|
2020-07-25 00:00:00
|
3be9b2cf78341e8f6aea6b40cd85c0f59ea8d085bb2cf156d23c69793878b78c
|
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] |
Pour toute répartition globale unique effectuée par un fonds commun de placement au titre d'un exercice déterminé, le gérant est tenu de rédiger et de produire à toute demande de l'administration, un état mentionnant : 1° Le montant des sommes ou valeurs distribuées au profit de chaque part du fonds avec l'indication de la nature des produits soumis à des règles fiscales différentes qui entrent dans leur composition ; une ventilation doit être faite, s'il y a lieu, pour les produits de source étrangère par Etat d'origine de ces produits ; 2° La nature et le montant des produits de l'exercice éventuellement non distribués ; 3° Le montant global des crédits d'impôt mentionnés sur les certificats délivrés au fonds pendant l'exercice, déterminé comme si tous les propriétaires de parts avaient en France leur domicile fiscal ou leur siège social. Ce montant fait éventuellement l'objet d'une ventilation tenant compte de la nature et de l'origine française ou étrangère des produits encaissés à répartir ; 4° Le montant total des crédits d'impôt déterminé comme si tous les propriétaires de parts étaient domiciliés ou avaient leur siège social hors de France et étaient placés hors du champ d'application d'une convention internationale en matière d'impôt sur les revenus ; ce montant est éventuellement ventilé comme il est dit au 3° ; 5° (Abrogé) ; 6° La fraction des crédits d'impôt attachés aux produits encaissés par le fonds commun au cours de l'exercice, qui n'a pu être transférée aux propriétaires de parts. L'utilisation de cette fraction demeure possible au titre des deux exercices annuels suivant celui au cours duquel les produits auxquels se rattachent les avoirs fiscaux et crédits d'impôt auraient pu normalement être répartis compte tenu de la date de leur encaissement ; 7° Le nombre de parts existant effectivement au jour de la mise en distribution des produits et ouvrant droit à cette répartition ainsi qu'à l'utilisation d'une quote-part soit de la somme imputable prévue au 3°, soit de la somme imputable prévue au 4° ; 8° Le montant du crédit d'impôt unitaire calculé en se plaçant dans chacune des deux hypothèses envisagées respectivement au 3° et au 4° en fonction du lieu du domicile fiscal ou du siège social du propriétaire de parts ; 9° La ventilation du crédit d'impôt unitaire selon la nature et l'origine des produits entrant dans la composition des sommes ou valeurs réparties.
|
Code général des impôts, annexe iii
|
41 sexdecies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297817
|
2005-01-01 00:00:00
|
f0db3bbd1e72975fc2be48bd2f04d8bba7eb532a4224df6d4cc0e13ecd54296e
|
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] |
I. – En cas de distribution d'un acompte, le gérant du fonds commun de placement doit, dans le mois de cette distribution partielle comme dans le cas d'une distribution globale prévue à l'article 41 sexdecies C , produire un état comportant l'indication du montant et de la date de mise en distribution de cet acompte, de l'exercice au titre duquel il est versé ainsi que du nombre de parts ayant vocation à cette répartition et de la part de cet acompte éligible à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du code général des impôts. II. – Pour chaque acompte, le gérant est tenu de rédiger un état analogue à celui prévu à l'article 41 sexdecies D mais tenant compte uniquement, pour la détermination des divers montants qui doivent y être mentionnés, des produits du fonds compris dans l'acompte et des crédits d'impôt attachés à ces produits. III. – Lors de la répartition pour solde des produits d'un exercice déterminé, des états analogues à ceux prévus respectivement aux articles 41 sexdecies C et 41 sexdecies D doivent être rédigés. Ils rappellent, en les récapitulant, les éléments afférents aux acomptes déjà versés, d'une part, et mentionnent, d'autre part, les éléments relatifs à ce solde.
|
Code général des impôts, annexe iii
|
41 sexdecies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297820
|
2007-01-01 00:00:00
|
43d3851044c69e638f11196d71a7c6f73cf13fb5d37cc5fb874693aff3a409a8
|
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] |
Le dépositaire des actifs du fonds doit, dans les conditions et sous les sanctions prévues aux articles 57 , 75 à 79 de l'annexe II au code général des impôts et aux articles 17 à 17 D de l'annexe IV au même code : a) Etablir en fonction des dispositions des articles 41 sexdecies C à 41 sexdecies E le relevé des sommes payées à adresser à l'administration fiscale ainsi que les certificats de crédit d'impôt à remettre aux bénéficiaires des répartitions ; b) Conserver en application de l'article R. 87-1 du livre des procédures fiscales les pièces justificatives de chacun des paiements effectués.
|
Code général des impôts, annexe iii
|
41 sexdecies F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296726
|
2005-01-01 00:00:00
|
d29d6b91b5839fa47531c4461c9b08d1b011b5e8ca9b024459eaa6a82c69fdca
|
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] |
Le gérant d'un fonds commun de placement à risques, d'un fonds professionnel spécialisé relevant de l' article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou d'un fonds professionnel de capital investissement ou le dépositaire des actifs de ce fonds agissant pour le compte du gérant est soumis aux obligations définies aux articles 41 sexdecies A à 41 sexdecies F.
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Code général des impôts, annexe iii
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41 sexdecies G
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027799387
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2013-07-31 00:00:00
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122832f21ec7d9c0149a27924cf176d442531288e0f2339da449cfb13a69e39f
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1. Pour l'application du sixième alinéa du 4° du 3 de l' article 158 du code général des impôts, et sans préjudice des autres dispositions fiscales qui leur sont applicables, les sociétés, organismes ou placements collectifs mentionnés au même 4° ou, à défaut de personnalité morale, leur gérant ou représentant à l'égard des tiers, ventilent leurs distributions ou répartitions en distinguant la part éligible à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du code précité de celle non éligible à cet abattement. La ventilation de ces distributions ou répartitions est communiquée à l'établissement payeur soumis aux obligations de l'article 242 ter du code précité lors de leur mise en paiement, et est tenue à la disposition des actionnaires, des porteurs de parts et de tout établissement payeur soumis aux obligations de l'article 242 ter qui en feraient la demande, ainsi que de l'administration fiscale. La part éligible à l'abattement de 40 % mentionné au premier alinéa est indiquée sur les rapports annuels ou semestriels prévus par le règlement général de l'Autorité des marchés financiers pour les sociétés, organismes ou placements collectifs mentionnés au a du 4° du 3 de l'article 158 du code général des impôts ainsi que sur les rapports annuels et semestriels mentionnés à l'article 27 de la directive 85/611/ CEE du Conseil du 20 décembre 1985 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières (OPCVM), pour les organismes mentionnés au b du 4° du 3 du même article 158. 2. Pour l'application du 1, les personnes mentionnées au premier alinéa du 1 prélèvent les revenus distribués ou répartis éligibles à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du code précité sur les revenus identifiés comme tels dans les conditions du 3 dans le respect de leurs obligations en matière de distributions de leurs bénéfices ou résultats. 3. Pour l'application du 1, les personnes mentionnées au premier alinéa du 1 identifient les revenus perçus au regard de leur éligibilité à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du code général des impôts selon les modalités suivantes : 1° Elles identifient, sous leur propre responsabilité, la fraction des revenus distribuables ou à répartir mais non distribués ou non répartis au 1er janvier 2005 éligibles à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 précité et tiennent à la disposition de l'administration fiscale les justificatifs correspondants ; 2° Elles identifient la part des revenus qu'elles perçoivent à compter du 1er janvier 2005 éligibles à l'abattement de 40 % mentionné au 1°. 4. Pour l'application du 1, les personnes mentionnées au premier alinéa du 1 établissent et produisent à toute demande de l'administration fiscale un état de suivi des revenus perçus et distribués ou répartis suivant un modèle établi par l'administration fiscale.
|
Code général des impôts, annexe iii
|
41 sexdecies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027799380
|
2013-07-31 00:00:00
|
f341c68ecc3f7ff6b7317c5506052c1dd9e5a5a66453d7879931d87987cb78ba
|
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] |
Le contribuable qui perçoit directement ou indirectement par l'intermédiaire de sociétés ou organismes mentionnés au 4° du 3 de l'article 158 du code général des impôts des revenus distribués déclare le montant de ces revenus dans les conditions prévues au 1 de l'article 170 du code général des impôts en distinguant parmi ceux-ci la part éligible à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du même code.
|
Code général des impôts, annexe iii
|
41 sexdecies I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297829
|
2007-01-01 00:00:00
|
8f5be7164691be2bd56e13d9e32eb094a15afbd473167224862d5700b8acfacf
|
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] |
Les contribuables qui perçoivent des revenus distribués ou répartis directement par des organismes de placement collectif en valeurs mobilières ou placements collectifs mentionnés au b du 4° du 3 de l'article 158 du code général des impôts tiennent à la disposition de l'administration fiscale l'état de suivi des distributions ou répartitions prévu au 4 de l'article 41 sexdecies H ainsi que les rapports mentionnés au troisième alinéa du 1 du même article justifiant de cette ventilation. Ces dispositions sont également applicables aux établissements payeurs soumis aux obligations de l'article 242 ter du code précité.
|
Code général des impôts, annexe iii
|
41 sexdecies J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027799375
|
2013-07-31 00:00:00
|
2177fc3ad1f7990c70c105e8d1b569739a6feb9bbe8daedff0bb41e2304661fe
|
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] |
I. – La déclaration mentionnée à l'article 125 D du code général des impôts est souscrite sur un formulaire normalisé. Elle comporte : a. la nature et le montant des revenus, produits et gains pour lesquels l'option est exercée ; b. le montant du prélèvement dû ; c. le montant des contributions et prélèvements sociaux dus. Cette déclaration mentionne en outre la dénomination et l'adresse de la personne visée au IV de l'article 125 D précité qui est mandatée par le contribuable pour effectuer en son nom et pour son compte les formalités déclaratives et de paiement dudit prélèvement, ainsi que son numéro d'identification en cas de conclusion de la convention prévue au VI du même article 125 D. II. – La déclaration mentionnée au I est déposée, accompagnée du paiement des impôts dus, dans les délais prévus au IV de l'article 125 D précité au service des impôts désigné par le ministre chargé du budget.
|
Code général des impôts, annexe iii
|
41 sexdecies K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019493889
|
2008-09-18 00:00:00
|
cc8146a8ecd1acde05606aae5f40da83c818eb77b5fb69a40c191e2ea42de5c2
|
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] |
La convention mentionnée au VI de l'article 125 D du code général des impôts organise les modalités déclaratives et de paiement des impôts prévues à l'article 41 sexdecies K pour les personnes visées au IV de l'article 125 D précité qui sont mandatées par plusieurs contribuables pour effectuer en leur nom et pour leur compte lesdites formalités déclaratives et de paiement des impôts. Cette convention doit être conforme au modèle délivré par l'administration.
|
Code général des impôts, annexe iii
|
41 sexdecies L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297832
|
2006-04-16 00:00:00
|
009e21e9c04c623b35487dee26402cbfeab9c176f89e267bc1849b94fc34cc1a
|
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] |
L'associé de la société unipersonnelle d'investissement à risque, qui bénéficie de l'exonération prévue à l'article 163 quinquies C bis du code général des impôts, conserve l'état individuel mentionné à l'article 46 ter D jusqu'à la fin de la troisième année qui suit celle au titre de laquelle il a bénéficié de cette exonération.
|
Code général des impôts, annexe iii
|
41 sexdecies M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297833
|
2006-07-09 00:00:00
|
62c1cd452349e06891ca0a1ce21561a123810d9636e43dd4ea4426a1479618df
|
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] |
Pour l'application de l'article 150 ter du code général des impôts , le dénouement d'un contrat intervient à la date de clôture définitive de la position ouverte par ce contrat.
|
Code général des impôts, annexe iii
|
41 septdecies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029356820
|
2014-08-01 00:00:00
|
b46f66edc3994bdc475b2b6c59364d46c33a810dc538a2db1d536c2efef8e81b
|
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] |
Pour l'application de l'article 150 ter du code général des impôts, les contribuables indiquent sur une déclaration conforme à un modèle établi par l'administration le montant du profit net imposable ou de la perte nette ainsi que les éléments nécessaires à leur détermination. Les contribuables qui demandent à bénéficier d'un report des pertes subies au cours des dix années antérieures sont tenus d'indiquer sur cette déclaration le détail des pertes reportées par année.
|
Code général des impôts, annexe iii
|
41 septdecies I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029356817
|
2014-08-01 00:00:00
|
0b35c9745f5ae99b541f58f7676fe324931c0faf16cb61f1e9ed2e0aa69c1e33
|
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] |
Lorsque les opérations sur les instruments financiers à terme entrant dans le champ d'application de l'article 150 ter du code général des impôts sont réalisées par l'intermédiaire d'une société mentionnée à l'article 8 du code général des impôts, la société doit déclarer à l'administration, selon les modalités définies à l'article 242 ter E du même code, la quote-part des profits et des pertes correspondant aux droits de chacun de ses membres dans la société.
|
Code général des impôts, annexe iii
|
41 septdecies K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029356812
|
2014-08-01 00:00:00
|
7aa47d9f795b26d9d328ac57692acb14e93a434efccf4517104626f5036f651c
|
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] |
En cas de rachat de parts, le gérant d'un fonds commun de placement ou le dépositaire des actifs du fonds agissant pour le compte du gérant, doit tenir à la disposition du propriétaire de parts les éléments nécessaires à la détermination de la valeur moyenne pondérée d'acquisition des parts rachetées.
|
Code général des impôts, annexe iii
|
41 duovicies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297881
|
2001-03-31 00:00:00
|
76e78830a6c46577a4d7500ff70052bc971f0efe535560cf5d5a7a3548d64ee7
|
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] |
Le gérant du fonds commun de placement ou le dépositaire des actifs de ce fonds agissant pour le compte du gérant, adresse, avant le 1er février de chaque année, à la direction départementale ou, le cas échéant, régionale des finances publiques désignée au premier alinéa de l'article 41 sexdecies A un document faisant apparaître : 1° Dans l'hypothèse où l'un des propriétaires de parts a détenu plus de 10 % des parts pendant une partie de l'année, la période pendant laquelle la limite de 10 % a été dépassée, l'identité et le domicile fiscal de l'intéressé mentionnés au 3° du I de l' article 49 E ainsi que le nombre de parts qu'il détient ; 2° (Devenu sans objet) 3° Le montant global des rachats de parts effectués au profit de chaque propriétaire au cours de l'année précédente, lorsqu'il excède 1 500 € ; 4° Dans la même limite que celle fixée au 3°, la valeur globale des apports en nature de valeurs mobilières effectués par chaque propriétaire de parts ; 5° En cas de dissolution du fonds : La date de la dissolution ; L'identité et l'adresse de chaque propriétaire de parts mentionné au 3° du I de l'article 49 E ; Le nombre de parts dont il disposait et leur valeur pondérée d'acquisition ; le montant des attributions en espèces ou en nature autres que celles présentant le caractère de revenus de capitaux mobiliers revenant à la suite de la liquidation.
|
Code général des impôts, annexe iii
|
41 duovicies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624930
|
2012-04-01 00:00:00
|
3b86a73d20ae76849d85a59665e9664c743cccc6dcfe6c3150f9d537527c5c17
|
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-0.016878990456461906,
-0.054356735199689865,
0.032988663762807846
] |
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