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Si l'exploitant agricole exerce une activité autre que celle définie à l'article 46 AZA , cette activité peut être éligible au crédit d'impôt si l'exploitant fournit avec la déclaration spéciale mentionnée à l'article 46 AZA quater un calendrier des travaux de ses différentes productions montrant que celles-ci nécessitent sa présence tous les jours de l'année.
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Code général des impôts, annexe iii
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46 AZA bis
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298156
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2006-07-07 00:00:00
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b9052870c87a1045ad49af9aebff8247cfa7a056dc7ba420e7fd7b6328a73b55
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] |
Les dépenses de remplacement mentionnées au I de l'article 200 undecies du code général des impôts comprennent les rémunérations et leurs accessoires ainsi que les charges sociales, dans la mesure où celles-ci correspondent à des cotisations sociales obligatoires. Le taux horaire minimum garanti permettant d'apprécier le plafond du crédit d'impôt prévu au II de l'article 200 undecies précité est celui en vigueur, en application des articles L. 3231-4 à L. 3231-12 du code du travail , au 31 décembre de l'année au titre de laquelle le crédit d'impôt est calculé.
|
Code général des impôts, annexe iii
|
46 AZA ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617983
|
2008-05-01 00:00:00
|
c21fdc5d8827cdd62e1a1672da4d9442ba964de351a0abef0f8541a853a1174a
|
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] |
Pour l'application des dispositions de l'article 200 undecies du code général des impôts, les contribuables exerçant une activité dont les revenus sont imposés dans la catégorie des bénéfices agricoles sont tenus de souscrire une déclaration spéciale conforme à un modèle établi par l'administration. Cette déclaration doit être jointe à la déclaration annuelle de résultat que le contribuable exerçant une activité professionnelle agricole est tenue de déposer en vertu de l'article 53 A du code général des impôts. Les exploitants individuels et les associés personnes physiques de sociétés de personnes ou de groupements assimilés, dont les groupements agricoles d'exploitation en commun, qui ne seraient pas tenus au dépôt de la déclaration annuelle de résultat prévue à l'article 53 A précité joignent la déclaration spéciale mentionnée au premier alinéa à leur déclaration de revenus de l'année au titre de laquelle le bénéfice du crédit d'impôt est demandé. Pour les associés personnes physiques de sociétés de personnes ou de groupements assimilés, dont les groupements agricoles d'exploitation en commun, la déclaration spéciale indique la quote-part du crédit d'impôt revenant à chaque associé en fonction de sa participation dans le groupement concerné.
|
Code général des impôts, annexe iii
|
46 AZA quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298159
|
2006-07-07 00:00:00
|
d2c45b259fe04644378fa2dd588192bf8f768a23a7d4e6eeeabfebf07c28b7d6
|
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] |
Les contribuables sont également tenus de joindre à la déclaration spéciale mentionnée à l'article 46 AZA quater une copie de la facture de la prestation de service de remplacement ou une copie du contrat de travail mentionnant le coût du salaire horaire du remplaçant et le nombre de jours de remplacement de l'exploitant.
|
Code général des impôts, annexe iii
|
46 AZA quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298160
|
2006-07-07 00:00:00
|
bdb3a320790aa292dd00375f4ecd8a91549252af143cad60b0247b2671848a9d
|
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] |
Le contribuable qui demande le bénéfice des dispositions de l'article 200 quaterdecies du code général des impôts au titre des intérêts du ou des prêts immobiliers supportés à raison de l'acquisition d'un logement mentionné au I de l'article précité présente, sur demande de l'administration fiscale, les documents suivants : 1. Lorsque l'acquisition est effectuée directement par le contribuable ou un membre de son foyer fiscal désigné au 1 et 3 de l'article 6 du code général des impôts : 1° Une copie de l'acte authentique d'acquisition du logement ; 2° Une déclaration signée d'affectation du logement à l'habitation principale de l'emprunteur, précisant la date à compter de laquelle cette affectation est effective, ou en cas de construction ou d'acquisition en état futur d'achèvement, l'engagement d'affecter le logement à cet usage dès l'achèvement et au plus tard le 31 décembre de la deuxième année suivant celle de la conclusion du prêt ; 3° L'échéancier de remboursement établi par l'établissement financier prêteur faisant notamment apparaître le montant des intérêts dus. Lorsque le prêt est souscrit à un taux variable, un document établi par l'établissement financier prêteur et récapitulant les intérêts effectivement versés par l'emprunteur au cours de l'année ; 4° Le cas échéant, les factures de travaux, autres que les factures d'acompte, établies par les entreprises ; 5° Le cas échéant, l'acte authentique d'acquisition du terrain nu et les mémoires des entrepreneurs et architectes, en charge des travaux de construction, la déclaration d'ouverture de chantier prévue à l'article R. * 424-16 du code de l'urbanisme accompagnée d'une pièce attestant de sa réception en mairie et la copie des factures des travaux de construction du logement, respectant les mentions prévues par l'article 242 nonies A de l'annexe II , lorsque le contribuable fait construire son logement. 2. Lorsque l'acquisition du logement est effectuée par l'intermédiaire d'une société non soumise à l'impôt sur les sociétés qui le met à la disposition gratuite d'un associé au titre de son habitation principale, outre les documents mentionnés au 1, une attestation sur l'honneur signée conjointement par lui et par la société propriétaire dans laquelle : 1° La société atteste que le logement est mis à la disposition gratuite de l'associé personne physique en précisant ses nom et prénoms, ainsi que la quote-part correspondant au logement concerné représentative de ses droits dans le capital social ; 2° L'associé atteste qu'il affecte ce logement à son habitation principale. Cette attestation précise également l'adresse du logement acquis, la référence du ou des prêts immobiliers souscrits pour son financement, les coordonnées du ou des organismes prêteurs, la date de signature de l'acte authentique d'acquisition, ainsi que la date à compter de laquelle le logement est affecté à l'habitation principale de l'associé personne physique bénéficiaire de la mise à disposition gratuite. Lorsque la société fait construire le logement ou l'acquiert en état futur d'achèvement, l'attestation mentionne que la mise à disposition et l'affectation à l'habitation principale doivent intervenir dès l'achèvement et au plus tard le 31 décembre de la deuxième année suivant celle de la conclusion du prêt.
|
Code général des impôts, annexe iii
|
46 AZA sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018663273
|
2008-04-19 00:00:00
|
3b94c4946f7266f259069d27371244a5cae7c5302ba7c00f4ac25ca3611a7028
|
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] |
Les logements mentionnés au troisième alinéa du III de l'article 200 quaterdecies du code général des impôts s'entendent de ceux qui répondent aux conditions d'attribution du label " bâtiment basse consommation énergétique, BBC 2005 ” mentionné au 5° de l'article 2 de l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label " haute performance énergétique ”.
|
Code général des impôts, annexe iii
|
46 AZA septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179709
|
2010-05-01 00:00:00
|
d3b61289fb4eb9a439923a5076c430ed8e62ec901b1b2fec038cd780a897accd
|
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] |
I. – Les logements mentionnés au troisième alinéa du II de l'article 199 septvicies du code général des impôts s'entendent : 1° Pour les logements acquis neufs ou, sous réserve du 2°, pour les logements acquis en l'état futur d'achèvement ou que le contribuable fait construire, de ceux qui bénéficient du label " bâtiment basse consommation énergétique, BBC 2005 " mentionné au 5° de l'article 2 de l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label " haute performance énergétique " ; 2° Pour les logements qui font ou qui ont fait l'objet de travaux mentionnés aux b, c et d du 2 du I de l'article 199 septvicies susmentionné ou pour les logements acquis en l'état futur d'achèvement mentionnés au 1 du I de ce même article lorsqu'ils ne sont pas soumis aux dispositions de l'article L. 171-1 du code de la construction et de l'habitation : a) Soit de ceux qui bénéficient du label " haute performance énergétique rénovation, HPE rénovation 2009 " ou du label " bâtiment basse consommation énergétique rénovation, BBC rénovation 2009 " mentionnés aux 1° et 2° de l'article 2 de l'arrêté du 29 septembre 2009 relatif au contenu et aux conditions d'attribution du label " haute performance énergétique rénovation " ; b) Soit de ceux qui respectent les exigences de performance énergétique globale, définies par arrêté du ministre chargé de la construction, pour au moins deux des quatre catégories suivantes : – isolation de la toiture ou des murs donnant sur l'extérieur ; – fenêtres ; – système de chauffage ; – système de production d'eau chaude sanitaire. II. – Les logements mentionnés au cinquième alinéa du IV de l'article 199 septvicies du code général des impôts s'entendent de ceux qui bénéficient du label " bâtiment basse consommation énergétique, BBC 2005 " mentionné au 5° de l'article 2 de l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label " haute performance énergétique ".
|
Code général des impôts, annexe iii
|
46 AZA octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043841512
|
2021-07-01 00:00:00
|
877862ecdda78f9b7d10d2054e4b3799cbdc3e511fe89f2ddc883aa0242abc48
|
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Les logements mentionnés au II de l'article 199 novovicies du code général des impôts s'entendent : 1° Pour les logements acquis neufs, ou, sous réserve du 2°, pour les logements acquis en l'état futur d'achèvement ou que le contribuable fait construire : a) Soit de ceux qui bénéficient du label mentionné au 1° du I de l'article 46 AZA octies ; b) Soit de ceux qui respectent les caractéristiques thermiques et conditions mentionnées à l'article R. 172-2 du code de la construction et de l'habitation, selon les prescriptions fixées par l'arrêté prévu à l'article R. 172-3 du même code. Pour justifier du respect de la condition prévue à l'alinéa précédent, le contribuable présente, sur demande de l'administration fiscale, l'attestation mentionnée à l'article 6 de l'arrêté du 11 octobre 2011 relatif aux attestations de prise en compte de la réglementation thermique et de réalisation d'une étude de faisabilité relative aux approvisionnements en énergie pour les bâtiments neufs ou les parties nouvelles de bâtiments ; 2° Pour les logements qui font ou qui ont fait l'objet de travaux mentionnés aux 2°, 3° et 4° du B du I de l'article 199 novovicies du code général des impôts ou pour les logements acquis en l'état futur d'achèvement mentionnés au premier alinéa du I de ce même article lorsqu'ils ne sont pas soumis aux dispositions de l'article L. 171-1 du code de la construction et de l'habitation : a) Soit de ceux qui bénéficient d'un des labels mentionnés au a du 2° du I de l'article 46 AZA octies ; b) Soit de ceux qui respectent les exigences de performance énergétique globale dans les mêmes conditions et selon les mêmes modalités que celles définies au b du 2° du I de l'article 46 AZA octies. 3° Pour les logements qui font ou qui ont fait l'objet de travaux mentionnés au 5° du B du I de l'article 199 novovicies du code général des impôts : a) Soit de ceux qui permettent d'atteindre une diminution de la consommation conventionnelle d'énergie primaire du bâtiment définie par un arrêté conjoint des ministres chargé du budget et du logement et d'atteindre une consommation conventionnelle d'énergie primaire après travaux inférieure à un seuil défini par ce même arrêté ; b) Soit de ceux qui respectent les exigences de performance énergétique, définies par l'arrêté mentionné au a du présent 3°, pour au moins deux des cinq catégories suivantes, et qui permettent d'atteindre une consommation conventionnelle d'énergie primaire après travaux inférieure à un seuil défini par ce même arrêté : 1. isolation de la toiture ; 2. isolation des murs donnant sur l'extérieur ; 3. isolation des parois vitrées donnant sur l'extérieur ; 4. systèmes de chauffage ; 5. système de production d'eau chaude sanitaire. Les modalités de justification du respect des exigences prévues au a et au b du présent 3° sont définies par ce même arrêté.
|
Code général des impôts, annexe iii
|
46 AZA octies-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043841461
|
2021-07-01 00:00:00
|
d149366b021a983200f0bbda928a27072cc4f7065c3f836d9327fa382d173563
|
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] |
Les logements mentionnés au II de l'article 199 novovicies du code général des impôts, lorsqu'ils sont situés outre-mer, s'entendent : 1° Pour les logements situés en Guyane, en Martinique et à La Réunion, sous réserve du 3°, de ceux qui respectent les prescriptions prévues aux articles R. 162-1 et R. 192-2 du code de la construction et de l'habitation ; 2° Pour les logements situés en Guadeloupe, sous réserve du 3°, de ceux qui respectent les dispositions prévues par les délibérations du 19 avril 2011 du conseil régional de la Guadeloupe relevant du domaine du règlement relatives à la réglementation thermique et aux caractéristiques thermiques de l'enveloppe des bâtiments nouveaux et des parties nouvelles de bâtiments, à la production d'eau chaude sanitaire par énergie renouvelable ou par énergie de récupération dans les bâtiments en Guadeloupe et aux systèmes de refroidissement et à la performance énergétique des appareils de climatisation individuels ; 3° Pour les logements situés en Guadeloupe, en Guyane, en Martinique et à La Réunion, et qui font ou qui ont fait l'objet de travaux mentionnés aux 2°, 3°, 4° et 5° du B du I de l'article 199 novovicies du code général des impôts ou qui sont acquis en l'état futur d'achèvement lorsqu'ils ne sont pas soumis aux prescriptions des articles R.162-1 et R.192-2 précités ou aux dispositions prévues par les délibérations du 19 avril 2011 du conseil régional de la Guadeloupe précitées, de ceux qui respectent cumulativement : a. Une exigence thermique qui s'entend de l'intégration au logement de l'un des dispositifs mentionnés au c du 1 du I de l'article 18 quater de l'annexe IV au code général des impôts ; b. Une exigence énergétique qui s'entend de l'intégration au logement d'un au moins des équipements mentionnés aux 4,5 et 6 du même I de l'article précité et selon les mêmes conditions. 4° Pour les logements situés en Nouvelle-Calédonie, en Polynésie française, à Saint-Martin et dans les îles Wallis et Futuna, de ceux qui respectent les exigences prévues aux a et b du 3° ; 5° Pour les logements situés à Saint-Pierre-et-Miquelon, de ceux qui respectent cumulativement : a) Une exigence thermique qui s'entend de l'intégration au logement de matériaux d'isolation thermique mentionnés aux 1° et 2° du b du 2 du I de l'article 18 bis de l'annexe IV au code général des impôts ou d'appareils de régulation de chauffage mentionnés au c du même 2 de l'article précité ; b) Une exigence énergétique qui s'entend de l'intégration au logement d'un au moins des équipements mentionnés aux 4,5 et 6 du I de l'article 18 quater de l'annexe IV au code général des impôts et selon les mêmes conditions.
|
Code général des impôts, annexe iii
|
46 AZA octies-0 AA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043841449
|
2021-07-01 00:00:00
|
78e9bb375af6c9f016893cf6e05eaeae266f2c7eec7ec1a8abf4f1e7257c9bf9
|
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] |
Les plafonds par mètre carré de surface habitable mentionnés au premier alinéa du IV de l'article 199 septvicies du code général des impôts sont fixés à 5 000 € pour les logements situés en zone A, 4 000 € pour ceux situés en zone B1 ainsi que dans les départements d'outre-mer, les collectivités d'outre-mer et la Nouvelle-Calédonie, mentionnés au XI du même article, 2 100 € pour ceux situés en zone B2 et 2 000 € pour ceux situés en zone C. Les zones A, B1, B2 et C sont celles définies à l'article D. 304-1 du code de la construction et de l'habitation. La surface habitable à prendre en compte s'entend de celle définie au troisième alinéa du a de l'article 2 duodecies. Toutefois, pour les départements d'outre-mer, les collectivités d'outre-mer et la Nouvelle-Calédonie, mentionnés au XI de l'article 199 septvicies susvisé, la surface habitable à prendre en compte est celle prévue au III de l'article 46 AG terdecies.
|
Code général des impôts, annexe iii
|
46 AZA octies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160711
|
2020-07-25 00:00:00
|
a18a2b811775c6cbdb3d8a73d9ab9f966071ed031f298de0b1e0a194c2fbd113
|
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] |
Le plafond par mètre carré de surface habitable mentionné au premier alinéa du A du V de l'article 199 novovicies du code général des impôts est fixé à 5 500 €. La surface habitable à prendre en compte s'entend, pour les logements situés en métropole, de celle prévue au dernier alinéa du a de l'article 2 duodecies et, pour ceux situés outre-mer, de celle prévue au III de l'article 46 AG terdecies .
|
Code général des impôts, annexe iii
|
46 AZA octies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026886281
|
2012-12-31 00:00:00
|
075a22a4b213cbabf6b55ce7239c666e6e2f1706d6398ed9aa9f69a4753f6200
|
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] |
I. – Pour l'application de l'article 199 sexvicies du code général des impôts, le contribuable joint à sa déclaration de revenus de l'année au titre de laquelle le bénéfice de la réduction d'impôt est demandé : 1° Une note annexe, établie conformément au modèle fixé par l'administration, qui comporte les éléments suivants : a. Ses identité et adresse ; b. L'adresse du logement concerné ; c. Pour les logements acquis en l'état futur d'achèvement ou les logements achevés depuis au moins quinze ans, la date d'achèvement du logement ; d. Le nom et le type d'établissement ou de résidence dans lequel le logement est situé ; e. L'engagement de louer le logement meublé pendant une durée de neuf ans au moins à l'exploitant de l'établissement ou de la résidence ; f. Le prix d'acquisition ou de revient du logement retenu pour la détermination de la base de la réduction d'impôt ; 2° Une copie du bail conclu avec l'exploitant de l'établissement ou de la résidence mentionnant la date de prise d'effet de la location ainsi que, s'il y a lieu, la durée totale, par année civile, des périodes d'occupation du logement que le propriétaire se réserve ; 3° Une copie de l'acte authentique d'acquisition du logement ; 4° Pour les logements achevés depuis au moins quinze ans ayant fait l'objet de travaux de réhabilitation : a. Les états descriptifs du logement mentionnés aux 1° et 2° de l'article 2 quindecies C. La personne mentionnée au premier alinéa de cet article qui établit ces états fournit également une attestation indiquant que l'ensemble des performances techniques mentionnées au II de l'article 2 quindecies B est respecté, dont au moins une d'entre elles à la suite des travaux de réhabilitation concernés ; b. Lorsqu'ils sont requis, les états prévus aux articles L. 1334-5 et L. 1334-13 du code de la santé publique fournis par le vendeur lors de la promesse de vente ou annexés à l'acte authentique de vente du logement ; 5° Pour les logements achevés depuis au moins quinze ans qui font l'objet de travaux de réhabilitation : a. Les états et attestation mentionnés au 4° ; b. Lorsque le logement fait l'objet de travaux de la part de l'acquéreur, une copie des factures des entreprises ayant réalisé les travaux ; ces factures doivent mentionner l'adresse de réalisation des travaux, leur nature et leur montant ; 6° Pour les logements situés dans les résidences de tourisme, une copie de l'arrêté préfectoral portant classement de la résidence ; 7° Pour les logements situés dans des résidences avec services pour personnes âgées ou handicapées, une copie attestant de la délivrance de l'agrément prévue à l'article L. 7232-1 du code du travail, par le gestionnaire des services. II. – En cas de changement d'exploitant au cours de la période couverte par l'engagement de location, le contribuable joint à sa déclaration des revenus de l'année au cours de laquelle le changement est intervenu une copie du bail conclu avec le nouvel exploitant comportant les mentions définies au 2° du I. III. – Pour l'application du dernier alinéa du III de l'article 199 sexvicies du code général des impôts, le conjoint survivant joint à la déclaration des revenus qu'il souscrit au titre de l'année du décès de son conjoint, pour la période postérieure à cet événement, une note établie conformément à un modèle fixé par l'administration qui comporte l'engagement de louer le logement meublé à l'exploitant de l'établissement ou de la résidence pour la fraction de la période de neuf ans couverte par l'engagement de location initial restant à courir à la date du décès. En cas de changement d'exploitant de l'établissement ou de la résidence, les dispositions du II sont applicables.
|
Code général des impôts, annexe iii
|
46 AZA nonies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887106
|
2012-05-07 00:00:00
|
fa69a886a35fa2d608b22905e592f059e7f9412dcd5817a91248976fef998502
|
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] |
Pour justifier du respect de la condition prévue au premier alinéa du II de l'article 199 septvicies du code général des impôts, pour les logements neufs, acquis achevés ou en l'état futur d'achèvement, le contribuable présente, sur demande de l'administration fiscale, l'un des documents suivants : a) La synthèse d'étude thermique mentionnée au 2 de l'article 10 de l'arrêté du 24 mai 2006 relatif aux caractéristiques thermiques des bâtiments nouveaux et des parties nouvelles de bâtiments ; b) L'attestation mentionnée à l' article 6 de l'arrêté du 11 octobre 2011 relatif aux attestations de prise en compte de la réglementation thermique et de réalisation d'une étude de faisabilité relative aux approvisionnements en énergie pour les bâtiments neufs ou les parties nouvelles de bâtiments ; c) Le récapitulatif standardisé d'étude thermique mentionné à l'article 9 de l'arrêté du 26 octobre 2010 relatif aux caractéristiques thermiques et aux exigences de performance énergétique des bâtiments nouveaux et des parties nouvelles de bâtiments ; d) Le certificat mentionnant l'attribution d'un label " haute performance énergétique ", délivré par un organisme de certification selon les critères et dans les conditions fixées par l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label " haute performance énergétique ".
|
Code général des impôts, annexe iii
|
46 AZA decies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025583287
|
2012-03-29 00:00:00
|
6324691e5129fd60cb599f041c13fc7ee8d33d9b19c59b5941d7e2be186dba22
|
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I. – Pour l'application de l' article 199 novovicies du code général des impôts , le contribuable joint à sa déclaration des revenus de l'année, selon le cas, d'achèvement de l'immeuble ou des travaux, ou de son acquisition si elle est postérieure : 1° Une note annexe, établie conformément au modèle fixé par l'administration, qui comporte les éléments suivants : a) Ses identité et adresse ; b) L'adresse du logement concerné, sa date d'acquisition ou d'achèvement, la date de sa première mise en location et la surface à prendre en compte pour l'appréciation du plafond de loyer telle qu'elle est définie, selon le cas, aux articles 2 terdecies D ou 2 terdecies F ; c) Le montant du loyer mensuel, charges non comprises, tel qu'il résulte du bail ; d) L'engagement de louer le logement non meublé à usage d'habitation principale du locataire, pendant une durée minimale de : – neuf ans, à une personne autre qu'un membre de son foyer fiscal, un de ses ascendants ou descendants, pour les investissements réalisés avant le 1er septembre 2014 ; – six ou neuf ans, selon l'option choisie, à une personne autre qu'un membre de son foyer fiscal, un de ses ascendants ou descendants, pour les investissements réalisés du 1er septembre au 31 décembre 2014 ; – six ou neuf ans, selon l'option choisie, à une personne autre qu'un membre de son foyer fiscal, pour les investissements réalisés à compter du 1er janvier 2015. Cet engagement prévoit en outre que le loyer n'excède pas les plafonds prévus, selon le cas, aux articles 2 terdecies D ou 2 terdecies F ; e) Les modalités de calcul de la réduction d'impôt ; 2° Une copie du bail ; 3° Une copie de l'avis d'imposition ou de non-imposition du ou des locataires établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location ; 4° Les documents suivants, selon la nature de l'investissement : a) Pour les logements acquis en l'état futur d'achèvement, une copie de la déclaration d'achèvement des travaux accompagnée d'une pièce attestant de sa réception en mairie ainsi que : – une copie de la déclaration d'ouverture de chantier mentionnée à l' article R. * 424-16 du code de l'urbanisme , pour les investissements réalisés avant le 1er septembre 2014 ; – une attestation notariée de propriété, pour les investissements réalisés à compter du 1er septembre 2014. b) Pour les logements que le contribuable fait construire, une copie du dépôt de la demande du permis de construire, un document attestant de la date de l'obtention du permis de construire ainsi qu'une copie de la déclaration d'achèvement des travaux accompagnée d'une pièce attestant de sa réception en mairie ; c) Pour les logements qui font l'objet de travaux mentionnés au 2° du B du I de l'article 199 novovicies du code général des impôts, une copie de la déclaration d'achèvement des travaux accompagnée d'une pièce attestant de sa réception en mairie ; d) Pour les logements que le contribuable acquiert en vue de les réhabiliter, une copie de la déclaration d'achèvement des travaux accompagnée d'une pièce attestant de sa réception en mairie, les états et attestations prévus aux 1° et 2° de l'article 2 quindecies C ainsi que, le cas échéant, ceux prévus aux articles L. 1334-5 et L. 1334-13 du code de la santé publique fournis par le vendeur lors de la promesse de vente ou annexés à l'acte authentique de vente du logement ; e) Pour les logements que le contribuable acquiert réhabilités, les documents mentionnés au d à l'exception de la copie de la déclaration d'achèvement des travaux ; f) Pour les locaux que le contribuable transforme en logement, une copie de la déclaration d'achèvement des travaux accompagnée d'une pièce attestant de sa réception en mairie ainsi qu'une note précisant la nature de l'affectation précédente des locaux. g) Pour les logements qui font ou qui ont fait l'objet de travaux mentionnés au 5° du B du I de l'article 199 novovicies du code général des impôts, une note récapitulant les travaux réalisés ainsi que leur montant. Le contribuable tient à la disposition de l'administration les documents permettant de justifier du respect des conditions prévues au III de l'article 2 quindecies B et au 3° de l'article 46 AZA octies-0 A. I bis. – Pour les investissements réalisés à compter du 1er septembre 2014 : 1. Lorsque le contribuable proroge son engagement de location mentionné au I de l'article 199 novovicies du code général des impôts dans les conditions prévues au VII bis du même article, pour une première période triennale, il joint à sa déclaration des revenus de l'année au cours de laquelle intervient le terme de l'engagement initial : 1° Une note établie conformément au modèle fixé par l'administration, qui comporte les éléments suivants : a) Ses identité et adresse ; b) L'adresse du logement concerné, sa date d'acquisition ou d'achèvement, la durée de l'engagement initial de location, ainsi que la date de prise d'effet du premier bail afférent à cet engagement ; c) L'engagement de louer le logement non meublé à usage d'habitation principale du locataire, pendant une période de trois ans à compter du premier jour suivant celui de l'expiration de l'engagement initial de location : – à une personne autre qu'un membre de son foyer fiscal, un de ses ascendants ou un de ses descendants, pour les investissements réalisés du 1er septembre 2014 au 31 décembre 2014 ; – à une personne autre qu'un membre de son foyer fiscal, pour les investissements réalisés à compter du 1er janvier 2015. Cet engagement prévoit en outre que le loyer n'excède pas les plafonds prévus, selon les cas, aux articles 2 terdecies D ou 2 terdecies F ; d) Le montant du loyer mensuel, charges non comprises, tel qu'il résulte du bail ; e) Les modalités de calcul de la réduction d'impôt ; 2° Une copie du bail ; 3° Une copie de l'avis d'imposition ou de non-imposition du ou des locataires établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location ; 2. Lorsque le contribuable proroge son engagement de location pour une seconde période triennale, il joint à sa déclaration des revenus de l'année au cours de laquelle intervient le terme de la première période triennale de prorogation les documents mentionnés aux 1° à 3° du 1. Dans ce cas, l'engagement de louer le logement, mentionné au c du 1° du 1, court à compter du premier jour suivant celui du terme de la première période triennale de prorogation. II. – Lorsque le logement n'est pas loué au moment du dépôt de la déclaration des revenus de l'année d'achèvement de l'immeuble ou des travaux, ou de son acquisition si elle est postérieure, les documents mentionnés aux 2° et 3° du I sont joints à la déclaration des revenus de l'année au cours de laquelle le bail est signé. Lorsque le logement n'est pas loué au titre de la période de l'année postérieure à la date de prorogation de l'engagement de location mentionnée aux 1 et 2 du I bis, les documents mentionnés aux 2° et 3° du 1 du I bis sont joints à la déclaration des revenus de l'année au cours de laquelle le bail est signé. En cas de changement de locataire au cours de la période d'engagement de location, le cas échéant prorogé, le contribuable joint à sa déclaration des revenus de l'année au cours de laquelle le changement est intervenu une copie du nouveau bail ainsi qu'une copie de l'avis d'imposition ou de non-imposition du ou des locataires entrant dans les lieux établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location.
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Code général des impôts, annexe iii
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46 AZA undecies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038316347
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2019-03-28 00:00:00
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254d943b297f8d6f9badab27fe2a82628d29a7db18775bf0f4b6c038fa48bc92
|
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] |
I. – Pour l'application du deuxième alinéa du D du I et du premier alinéa du III de l'article 199 novovicies du code général des impôts : 1° La condition de loyer s'apprécie en tenant compte du montant du loyer payé au bailleur par l'organisme locataire et du loyer payé à cet organisme par le sous-locataire. Il n'est toutefois pas tenu compte de la redevance versée par le sous-locataire, en sus du loyer et des charges locatives, à un organisme indépendant de l'organisme locataire et représentative des frais de gestion, d'assurance, de gardiennage, d'amortissement des locaux collectifs, d'équipement des logements et, le cas échéant, d'ameublement. Cette disposition s'applique à la condition que le logement soit situé dans une résidence dotée de services collectifs et composée d'un ensemble homogène de dix logements au moins à usage d'habitation principale et que le montant annuel de la redevance n'excède pas le montant annuel des loyers payés par le sous-locataire ; 2° La condition de ressources s'apprécie en tenant compte des ressources du sous-locataire ; 3° Les contribuables joignent à leur déclaration des revenus de l'année d'achèvement de l'immeuble ou des travaux, ou de l'acquisition de l'immeuble si elle est postérieure, les documents suivants : a) La note annexe prévue au 1° du I de l'article 46 AZA undecies et, lorsqu'il y a lieu, les documents mentionnés au 4° du même I ; b) Une copie du bail conclu avec l'organisme locataire ; c) Une copie du contrat de sous-location faisant apparaître le montant de la redevance payée par le sous-locataire ; d) Une copie de l'avis d'impôt sur le revenu du sous-locataire établi au titre de l'avant-dernière année précédant celle de la signature du contrat de sous-location. 4° Pour les investissements réalisés à compter du 1er septembre 2014, lorsque le contribuable proroge son engagement de location dans les conditions prévues aux 1 et 2 du I bis de l'article 46 AZA undecies, il joint à sa déclaration des revenus de l'année au cours de laquelle intervient le terme de l'engagement initial ou celui de la première période triennale de prorogation : a) Les documents mentionnés aux b à d du 3° ; b) La note annexe prévue au 1° du 1 du I bis de l'article 46 AZA undecies. II. – Lorsque le contrat de location ou de sous-location n'est pas signé au moment du dépôt de la déclaration des revenus de l'année d'achèvement de l'immeuble ou des travaux, ou de l'acquisition de l'immeuble si elle est postérieure, les documents mentionnés aux b à d du 3° du I sont joints à la déclaration des revenus de l'année au cours de laquelle le contrat de location ou le contrat de sous-location est signé. Lorsque le contrat de location ou de sous-location n'est pas signé au titre de la période de l'année postérieure à la date de prorogation de l'engagement de location mentionnée aux 1 et 2 du I bis de l'article 46 AZA undecies, les documents mentionnés aux b à d du 3° du I sont joints à la déclaration des revenus de l'année au cours de laquelle le contrat de location ou le contrat de sous-location est signé. En cas de changement de locataire ou de sous-locataire au cours de la période couverte par l'engagement de location, le cas échéant prorogé, le contribuable joint à sa déclaration des revenus de l'année au cours de laquelle le changement est intervenu : a) Une copie du nouveau bail conclu avec l'organisme locataire ; b) Une copie du nouveau contrat de sous-location faisant apparaître le montant de la redevance payée par le sous-locataire ; c) Une copie de l'avis d'imposition ou de non-imposition du sous-locataire entrant dans les lieux établi au titre de l'avant-dernière année précédant celle de la signature du contrat de sous-location.
|
Code général des impôts, annexe iii
|
46 AZA duodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030553311
|
2015-05-07 00:00:00
|
2f84f7ba7e045d412aa2aaed490e4ae336f1b1cad8053b7b3cc64718e5edc966
|
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] |
I. – 1. Lorsque l'immeuble appartient à une société autre qu'une société civile de placement immobilier, les obligations prévues aux articles 46 AZA undecies et 46 AZA duodecies incombent à cette société. Les documents à produire comportent l'engagement de la société de louer l'immeuble pendant une durée minimale de : 1° Neuf ans, à une personne autre que les associés, un membre de leur foyer fiscal ou un de leurs ascendants ou descendants, pour les investissements réalisés avant le 1er septembre 2014 ; 2° Six ou neuf ans, selon l'option choisie, à une personne autre que les associés, un membre de leur foyer fiscal ou un de leurs ascendants ou descendants, pour les investissements réalisés du 1er septembre au 31 décembre 2014 ; 3° Six ou neuf ans, selon l'option choisie, à une personne autre que les associés ou un membre de leur foyer fiscal, pour les investissements réalisés à compter du 1er janvier 2015. Ces documents sont joints à la déclaration de résultat de la société au titre de l'année, selon le cas, d'achèvement de l'immeuble ou des travaux, ou de l'acquisition de l'immeuble si elle est postérieure. 2. La société fait parvenir, au plus tard le deuxième jour ouvré suivant le 1er mai de chaque année, à chacun de ses associés, un document établi en double exemplaire conformément au modèle fixé par l'administration et comportant, pour l'année précédente, les renseignements suivants : 1° L'identité et l'adresse de l'associé ; 2° Le nombre et les numéros des parts détenues au 1er janvier et au 31 décembre et, le cas échéant, des parts souscrites, acquises et transmises au cours de l'année ainsi que la date de ces opérations ; 3° La quote-part des revenus des immeubles de la société correspondant aux droits de l'associé ; 4° L'adresse du ou des immeubles ouvrant droit à la réduction d'impôt ; 5° L'attestation que la location et, le cas échéant, la sous-location remplissent les conditions de loyer et de ressources prévues, selon le cas, aux articles 2 terdecies D ou 2 terdecies F ; 6° La part du revenu net foncier correspondant aux droits de l'associé déterminé dans les conditions de droit commun ; 7° Le montant de la réduction d'impôt correspondant aux droits de l'associé ; 8° En cas de non-respect par la société ou un associé de ses engagements, la quote-part de la réduction d'impôt que l'associé doit ajouter à l'impôt sur le revenu de l'année au cours de laquelle la rupture de l'engagement ou la cession du logement ou des parts est intervenue. Un exemplaire de ce document est joint par la société à sa déclaration de résultat. II. – 1. L'engagement de conservation des titres prévu au second alinéa du A du I de l'article 199 novovicies du code général des impôts est constaté lors du dépôt de la déclaration des revenus de l'année au titre de laquelle les parts ont été souscrites ou, si elle est postérieure, de l'année de l'acquisition ou de l'achèvement de l'immeuble ou des travaux. L'engagement de conservation des titres formulé par le conjoint survivant est joint à la déclaration des revenus souscrite par celui-ci au titre de l'année du décès de son conjoint pour la période postérieure à cet événement. 2. Les parts détenues par les associés qui entendent bénéficier de la réduction d'impôt sur le revenu prévue à l'article 199 novovicies du code général des impôts sont inscrites, dans les trente jours suivant la date limite de dépôt de la déclaration des revenus mentionnée au 1, sur un compte ouvert au nom de l'associé dans la comptabilité de la société ou sur un registre spécial. Les documents relatifs aux opérations ayant affecté ce compte sont conservés jusqu'à la fin de la troisième année suivant celle de l'expiration de l'engagement mentionné au 1. 3. Les associés joignent à chacune de leurs déclarations de revenus un exemplaire du document mentionné au 2 du I.
|
Code général des impôts, annexe iii
|
46 AZA terdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030553298
|
2015-05-07 00:00:00
|
81c028e3b3cbab3c1b323cb034c0e14ecc41c60bfa35e3b03c286f0410800061
|
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] |
I. – 1. L'engagement de conservation des titres prévu au C du VIII de l'article 199 novovicies du code général des impôts est constaté lors du dépôt de la déclaration de revenus de l'année au titre de laquelle les parts ont été souscrites. 2. Les parts détenues par les associés qui entendent bénéficier de la réduction d'impôt sur le revenu prévue à l'article 199 novovicies du code général des impôts sont inscrites, dans les trente jours suivant la date limite de dépôt de la déclaration des revenus mentionnée au 1, sur un compte ouvert au nom de l'associé dans la comptabilité de la société ou sur un registre spécial. Les documents relatifs aux opérations ayant affecté ce compte sont conservés jusqu'à la fin de la troisième année suivant celle de l'expiration de l'engagement mentionné au 1. Les associés joignent à chacune de leurs déclarations des revenus un exemplaire des documents mentionnés au II ainsi que les modalités de calcul de la réduction d'impôt. II. – La société civile de placement immobilier mentionnée au A du VIII de l'article 199 novovicies du code général des impôts fait parvenir à ses associés, au plus tard le deuxième jour ouvré suivant le 1er mai de chaque année, un document établi en double exemplaire, conformément au modèle fixé par l'administration et comportant les éléments suivants : 1° L'identité et l'adresse des associés ; 2° Le nombre et les numéros des parts ou actions souscrites pour lesquelles le bénéfice de la réduction d'impôt est demandé ainsi que le montant du capital souscrit correspondant ; 3° La date de souscription des parts ou actions et du versement des fonds ; 4° Le nombre et les numéros des parts détenues au 1er janvier et au 31 décembre et, le cas échéant, des parts souscrites, acquises et transmises au cours de l'année ainsi que la date de ces opérations ; 5° L'attestation que 95 % de la souscription, appréciés sans tenir compte des frais de collecte, pour laquelle le bénéfice de la réduction d'impôt a été demandé servent exclusivement à financer un ou plusieurs investissements pour lesquels les conditions d'application prévues à l'article 199 novovicies du code général des impôts sont réunies ; 6° La nature des investissements réalisés au moyen des parts ou actions souscrites pour lesquelles le bénéfice de la réduction d'impôt a été demandé, l'adresse des logements concernés, leur date d'acquisition ou d'achèvement, la date de leur première location et la surface à prendre en compte pour l'appréciation du plafond de loyer telle qu'elle est définie, selon le cas, par les articles 2 terdecies D ou 2 terdecies F ; 7° L'attestation que le produit de la souscription annuelle est intégralement investi dans les dix-huit mois qui suivent la clôture de celle-ci ; 8° L'engagement, le cas échéant prorogé, par la société de louer le logement dans les conditions prévues à l'article 199 novovicies du code général des impôts. La société indique également le montant du loyer mensuel, charges non comprises, tel qu'il résulte du bail. Un exemplaire de ce document ainsi qu'une copie de l'avis d'imposition ou de non-imposition du ou des locataires établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location est joint par la société à sa déclaration de résultat.
|
Code général des impôts, annexe iii
|
46 AZA quaterdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030553289
|
2015-05-07 00:00:00
|
075895aa335e1b095b181e54afff09d9a3508553da42185bc38a6baf734681e0
|
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] |
I.-Pour l'application de l' article 199 tricies du code général des impôts , le contribuable joint à sa déclaration des revenus de l'année au titre de laquelle le bénéfice de la réduction d'impôt est demandé pour la première fois au titre du logement concerné : 1° Une copie de la convention conclue avec l'Agence nationale de l'habitat signée par les deux parties ; 2° Une copie du bail conclu avec le locataire ; 3° Une copie de l'avis d'imposition ou de non-imposition à l'impôt sur le revenu du ou des locataires établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location. II.-1. Lorsque le logement est donné en location dans les conditions prévues au quatrième alinéa du IV et au V de l'article 199 tricies du code général des impôts, le contribuable joint à sa déclaration des revenus de l'année au titre de laquelle le bénéfice de la réduction d'impôt est demandé pour la première fois au titre du logement concerné : a) Une copie de la convention conclue avec l'Agence nationale de l'habitat signée par les deux parties ; b) Une copie du bail conclu avec l'organisme locataire ; c) Le cas échéant, une copie de l'avis d'impôt sur le revenu du sous-locataire ou de l'occupant du logement établi au titre de l'avant-dernière année précédant celle pour laquelle la location à cet organisme ouvre droit pour la première fois à la réduction d'impôt ainsi qu'un document faisant mention du montant du loyer payé par la personne occupant le logement. 2. Lorsque le logement est la propriété d'une société non soumise à l'impôt sur les sociétés, les associés personnes physiques doivent joindre à la déclaration de revenus de l'année au cours de laquelle la location ouvre droit pour la première fois à la réduction d'impôt, outre les pièces justificatives mentionnées aux b et c du 1 du présent II : a) Une copie de la convention conclue entre l'Agence nationale de l'habitat et la société propriétaire ; b) L'engagement de conserver leurs parts pendant toute la durée de la convention. 3. Si le bail, le contrat de sous-location ou la convention d'occupation n'est pas signé à la date de la déclaration mentionnée au 1 du présent II, les documents énumérés aux b et c du même 1 sont joints à la déclaration des revenus de l'année au cours de laquelle l'un de ces documents est signé. Il en est de même en cas de changement de locataire ou d'occupant pendant la période couverte par l'engagement de location au titre de la convention. III.-Le contribuable tenu au respect des obligations prévues au I et aux 1 et 2 du II du présent article produit à l'appui de la déclaration d'imposition due au titre de l'année de conclusion d'un nouveau bail les documents prévus aux 2° et 3° du I et du 1 du II précités. En cas de renouvellement du bail, il produit une copie du bail renouvelé.
|
Code général des impôts, annexe iii
|
46 AZA quindecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047623632
|
2023-06-03 00:00:00
|
bdf444512ea04b6a4b8f776d6ff2b98553c0915699f9f713e3f09fccf86677b3
|
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] |
I.-Lorsque l'immeuble appartient à une société, les obligations fixées par l' article 46 AZA quindecies incombent à cette société. La convention conclue avec l'Agence nationale de l'habitat signée par les deux parties est jointe par la société à sa déclaration du résultat de l'année au cours de laquelle a pris effet la location ouvrant droit au bénéfice de la réduction d'impôt pour l'associé, en application du B du I de l' article 199 tricies du code général des impôts . II.-La société fait parvenir, au plus tard le deuxième jour ouvré suivant le 1er mai de chaque année, à chacun de ses associés, un document établi en double exemplaire conformément à un modèle fixé par l'administration et comportant, pour l'année précédente, les renseignements suivants : 1° L'identité et l'adresse de l'associé ; 2° Le nombre et les numéros des parts détenues au 1er janvier et au 31 décembre et, le cas échéant, des parts souscrites, acquises et transmises au cours de l'année ainsi que la date de ces opérations ; 3° La quote-part des revenus bruts des immeubles de la société correspondant aux droits de l'associé ; 4° L'adresse du ou des immeubles ouvrant droit à la réduction d'impôt ; 5° L'attestation que la location et, le cas échéant, la sous-location ou l'occupation remplissent les conditions de loyers et de ressources prévues, selon le cas, par les articles 2 terdecies H et 2 terdecies I ; 6° La part du revenu net foncier correspondant aux droits de l'associé déterminé dans les conditions de droit commun et la quote-part des frais et charges déductibles des revenus fonciers ; 7° Le montant de la réduction d'impôt correspondant aux droits de l'associé ; 8° En cas de non-respect par la société ou un associé de ses engagements, la quote-part de la réduction d'impôt que l'associé doit ajouter à l'impôt sur le revenu dû au titre de l'année au cours de laquelle la rupture de l'engagement ou la cession du logement ou des parts sociales est intervenue. Un exemplaire de ce document est joint par la société à sa déclaration de résultat.
|
Code général des impôts, annexe iii
|
46 AZA sexdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045458976
|
2022-04-02 00:00:00
|
ebab2f048276099c76b7bb778b99bb1d41ba2d71622520dcecb7523bd8ed4aae
|
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] |
I.-L'engagement de conservation des titres prévu au 1° du B du I de l' article 199 tricies du code général des impôts est constaté lors du dépôt de la déclaration des revenus de l'année au cours de laquelle la location au locataire ouvre droit pour la première fois à la réduction d'impôt. II.-Les parts détenues par les associés qui entendent bénéficier de la réduction d'impôt sont inscrites, dans les trente jours suivant la date limite de dépôt de la déclaration des revenus mentionnée au I, sur un compte ouvert au nom de l'associé dans la comptabilité de la société ou sur un registre spécial. Les documents relatifs aux opérations ayant affecté ce compte sont conservés jusqu'à la fin de la troisième année suivant celle de l'expiration de l'engagement mentionné au I. III.-Les associés joignent à chacune de leurs déclarations de revenus un exemplaire du document mentionné au II de l' article 46 AZA sexdecies .
|
Code général des impôts, annexe iii
|
46 AZA septdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045458978
|
2022-04-02 00:00:00
|
7361aede5a2058190dca797c18e01daace19bfa5df4d23b3868e411c1f253171
|
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] |
La condition d'exposition au public prévue au 2° du II de l'article 199 duovicies du code général des impôts est satisfaite : 1° Lorsque l'objet est exposé au public dans un immeuble ouvert à la visite dans les conditions prévues à l'article 41 I. La condition d'exposition au public est réputée être réalisée même lorsque l'objet n'est pas exposé de manière continue jusqu'au terme de la période minimale de cinq années mentionnée au 2° du II de l'article 199 duovicies susmentionné, dès lors que les restrictions à l'exposition au public sont prescrites par les services de l'Etat chargés des monuments historiques ; 2° Lorsqu'il est confié, en vue de son exposition au public, à l'un des organismes suivants : a. Un musée auquel a été attribuée l'appellation " musée de France " prévue à l'article L. 441-1 du code du patrimoine ou un musée d'une collectivité territoriale ; b. La Bibliothèque nationale de France ou une autre bibliothèque de l'Etat, d'une collectivité territoriale ou d'une autre personne publique ; c. Un service d'archives de l'Etat, d'une collectivité territoriale ou d'une autre personne publique. La condition d'exposition au public est réputée être réalisée même lorsque l'organisme mentionné aux a à c n'expose pas l'objet qui lui est confié de manière continue, dès lors que l'objet demeure confié à cet organisme jusqu'au terme de la période minimale de cinq années ; 3° Lorsqu'il est confié, en vue de son exposition au public, à une personne publique ou privée occupant le domaine public maritime, fluvial, ferroviaire ou aéronautique, ayant conclu à cet effet une convention avec le propriétaire de l'objet et les services de l'Etat chargés des monuments historiques. Cette convention prévoit les conditions et les modalités pratiques de l'exposition au public de l'objet, notamment en fonction de sa nature, de sa destination et des contraintes liées à sa conservation. Elle peut prévoir que la personne dépositaire de l'objet n'exposera pas ce dernier de manière continue, dès lors que l'objet demeure confié à cette personne jusqu'au terme de la période minimale de cinq années.
|
Code général des impôts, annexe iii
|
46 AZB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020049751
|
2009-01-01 00:00:00
|
2da9fbbd38da0cdd12b0edd59fda7fd182d403dd447d41399e77b7686106c2a1
|
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I. – Pour l'application de l' article 199 tervicies du code général des impôts , le contribuable joint à sa déclaration des revenus de l'année au titre de laquelle il demande à bénéficier de la réduction d'impôt sur le revenu concernée : 1. Une note annexe, établie conformément à un modèle fixé par l'administration, qui comporte les éléments suivants : a) Son identité et son adresse ; b) L'adresse du local concerné et la mention qu'il est situé, selon le cas, dans un secteur sauvegardé, un quartier ancien dégradé, une zone de protection du patrimoine architectural, urbain et paysager ou une aire de mise en valeur de l'architecture et du patrimoine ; c) La date, selon le cas, d'approbation du plan de sauvegarde et de mise en valeur ou de la déclaration d'utilité publique de l'opération de restauration ; d) La date de délivrance du permis de construire ou d'expiration du délai d'opposition à la déclaration préalable ; e) L'affectation, à usage d'habitation ou à usage autre que l'habitation, du local concerné avant et après la réalisation des travaux ; f) Le montant des travaux effectivement payés ayant donné lieu à facturation et la ou les dates de leur paiement ; g) L'engagement de louer, selon le cas, le logement nu à usage de résidence principale du locataire ou le local à usage autre que d'habitation, pendant au moins les neuf années suivant l'achèvement des travaux, à une personne autre qu'un membre de son foyer fiscal, un ascendant ou un descendant ; h) Lorsque les travaux sont achevés, la date de leur achèvement ; i) Lorsque le logement est mis en location, la date de prise d'effet du bail. 2. Une copie des documents suivants : a) La déclaration d'utilité publique de l'opération de restauration, sauf si ce document a déjà été produit au titre d'une année antérieure ; b) L'autorisation d'urbanisme, accompagnée de l'avis de l'architecte des Bâtiments de France, sauf si ce document a déjà été produit au titre d'une année antérieure ; c) Les factures des entreprises ayant réalisé les travaux ou, dans le cas d'une vente d'immeuble à rénover, le contrat. Les factures ou le contrat doivent mentionner l'adresse de réalisation des travaux ainsi que leur nature et leur montant ; d) Lorsque les travaux sont achevés, la déclaration d'achèvement des travaux, accompagnée d'une pièce attestant de sa réception en mairie, ainsi qu'une note précisant la nature de l'affectation précédente des locaux ; e) Le bail. Si le local n'est pas loué au moment du dépôt de la déclaration des revenus de l'année au titre de laquelle le bénéfice de la réduction d'impôt est demandé, le bail est joint à la déclaration des revenus de l'année au cours de laquelle celui-ci est signé. En cas de changement de locataire au cours de la période d'engagement de location, une copie du nouveau bail est jointe à la déclaration des revenus de l'année au cours de laquelle le changement est intervenu. II. – 1. Lorsque l'immeuble est la propriété d'une société non soumise à l'impôt sur les sociétés autre qu'une société civile de placement immobilier, les obligations fixées au I incombent à cette société. Les documents à produire, qui comportent l'engagement de la société de louer l'immeuble pendant une durée de neuf ans, sont joints à la déclaration de résultat de l'année au titre de laquelle le bénéfice de la réduction d'impôt est demandé. 2. La société doit, au plus tard le deuxième jour ouvré suivant le 1er mai de chaque année, faire parvenir à ses associés un document établi en double exemplaire conformément à un modèle établi par l'administration et comportant, pour l'année précédente, les renseignements suivants : a) L'identité et l'adresse de l'associé ; b) Le nombre et les numéros des parts détenues au 1er janvier et au 31 décembre et, le cas échéant, des parts souscrites, acquises ou transmises au cours de l'année ainsi que la date de ces opérations ; c) La part des revenus des immeubles de la société correspondant aux droits de l'associé ; d) L'adresse du ou des immeubles ouvrant droit à la réduction d'impôt ; e) Les modalités de calcul de la réduction d'impôt correspondant aux droits de l'associé ; f) La quote-part du revenu net foncier correspondant aux droits de l'associé déterminé dans les conditions de droit commun ; g) En cas de non-respect par la société ou un associé de ses engagements, la quote-part de la réduction d'impôt que l'associé doit ajouter à l'impôt sur le revenu de l'année au cours de laquelle la rupture de l'engagement ou la cession du bien ou des parts est intervenue. Un exemplaire de ce document est joint par la société à sa déclaration de résultat. 3. Les associés personnes physiques doivent joindre à la déclaration des revenus de l'année au titre de laquelle le bénéfice de la réduction est demandé, outre les pièces justificatives mentionnées au 2 du I : a) Une copie de l'engagement de location souscrit par la société propriétaire ; b) Une copie du document fourni par la société, tel que mentionné au 2 du présent II ; c) L'engagement de conserver leurs parts jusqu'au terme de l'engagement de location souscrit par la société propriétaire. III. – L'engagement de conservation des titres prévu à la seconde phrase du 3 du IV bis de l'article 199 tervicies du code général des impôts est constaté lors du dépôt de la déclaration des revenus au titre de laquelle les parts ont été souscrites. Les parts détenues par les associés qui entendent bénéficier de la réduction d'impôt sont inscrites, dans les trente jours suivant la date limite de dépôt de la déclaration des revenus de l'année mentionnée au premier alinéa, sur un compte ouvert au nom de l'associé dans la comptabilité de la société ou sur un registre spécial. Les documents relatifs aux opérations ayant affecté ce compte sont conservés jusqu'à la fin de la troisième année suivant celle de l'expiration de l'engagement mentionné au premier alinéa. Les associés joignent à chacune de leurs déclarations des revenus un exemplaire des documents mentionnés au IV ainsi que les modalités de calcul de la réduction d'impôt. IV. – La société civile de placement immobilier mentionnée au 1 du IV bis de l'article 199 tervicies du code général des impôts doit, au plus tard le deuxième jour ouvré suivant le 1er mai de chaque année, faire parvenir à ses associés un document établi en double exemplaire conformément au modèle fixé par l'administration et comportant les éléments suivants : 1° L'identité et l'adresse des associés ; 2° Le nombre et les numéros des parts ou actions souscrites pour lesquelles le bénéfice de la réduction d'impôt est demandé ainsi que le montant du capital souscrit et les modalités de calcul de la réduction d'impôt correspondant aux droits des associés ; 3° La date de souscription des parts ou actions et du versement des fonds correspondant ; 4° Le nombre et les numéros des parts détenues au 1er janvier et au 31 décembre de l'année précédente et, le cas échéant, des parts souscrites, acquises et transmises au cours de l'année ainsi que la date de ces opérations ; 5° L'attestation qu'au minimum 65 % du montant de la souscription servent exclusivement à financer des dépenses mentionnées au I de l'article 199 tervicies précité et que 30 % au minimum servent exclusivement à financer l'acquisition d'un ou plusieurs immeubles mentionnés au même I. Ces pourcentages s'apprécient au regard du montant total de la souscription concernée, diminué du montant des frais de collecte ; 6° L'adresse des immeubles concernés, leur date d'acquisition, la date du dépôt de la demande de permis de construire ou de la déclaration de travaux et la date d'achèvement des travaux ; 7° L'attestation que le produit de la souscription annuelle est intégralement investi dans les dix-huit mois qui suivent la clôture de celle-ci ; 8° L'engagement par la société de louer l'immeuble dans les conditions prévues au IV de l'article 199 tervicies précité. Un exemplaire de ce document est joint par la société à sa déclaration de résultat. V. – Pour l'application du 2° du VI de l'article 199 tervicies du code général des impôts, le conjoint survivant joint à la déclaration des revenus qu'il souscrit au titre de l'année du décès, pour la période postérieure à cet événement, une note établie conformément à un modèle fixé par l'administration, qui comporte l'engagement de louer le bien pour la fraction de la période de neuf ans couverte par l'engagement de location initial et restant à courir à la date du décès.
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Code général des impôts, annexe iii
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46 AZC
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026314876
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2012-08-26 00:00:00
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a1e1bd19ba4eae9fc9dff7c3ee784cf182a8f09fdbde5dd89f65c279149177ca
|
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] |
L'avantage en impôt procuré par les déductions au titre de l'amortissement mentionnées aux h et l du 1° du I de l'article 31 et à l' article 31 bis du code général des impôts est calculé dans les conditions mentionnées au 1 du I de l'article 197 du même code sur la base d'un montant déterminé par différence entre le résultat net foncier déclaré et le résultat net foncier calculé en excluant les déductions précitées. En présence d'un déficit foncier dont le montant excède la limite d'imputation sur le revenu global, la base de l'avantage en impôt mentionné au premier alinéa est limitée au montant mentionné, selon le cas, au deuxième ou au troisième alinéa du 3° du I de l'article 156 du code précité.
|
Code général des impôts, annexe iii
|
46-0 B
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100817
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2018-06-23 00:00:00
|
f882b5e721b45ca2bb2326a21b16f9e245e4093cb7e5fa2b2154f2a3429141ff
|
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] |
Pour l'appréciation de la limite mentionnée au 1 de l'article 200-0 A du code général des impôts : 1° Les revenus soumis à l'impôt sur le revenu, sur option du contribuable selon une base moyenne, notamment en application des articles 75-0 B, 84 A ou 100 bis du code général des impôts, ou fractionnée, notamment en application de l'article 75-0 A du même code, sont pris en compte, pour le montant soumis à l'impôt, dans les conditions mentionnées au I de l'article 197 du code précité ; 2° Les revenus soumis à l'impôt sur le revenu selon les modalités prévues aux articles 163-0 A et 163-0 A bis du code général des impôts sont pris en compte, pour le montant soumis à l'impôt, dans les conditions mentionnées au I de l'article 197 du code précité, avant multiplication de la cotisation supplémentaire obtenue.
|
Code général des impôts, annexe iii
|
46-0 B bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042161040
|
2020-07-25 00:00:00
|
06b7f2db1f71282eff69752f101bd8555ab6d0d8cdcf9951ca7b5ad85ddd4a61
|
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] |
Les contribuables doivent faire figurer distinctement sur la déclaration prévue à l' article 170 du code général des impôts les éléments suivants : 1° Le montant des déductions au titre de l'amortissement mentionnées aux h et l du 1° du I de l'article 31 et à l' article 31 bis du code général des impôts , retenues pour l'application du plafonnement mentionné au 1 de l'article 200-0 A du code général des impôts ; 2° Le montant des sommes ouvrant droit aux réductions d'impôt et crédits d'impôt retenus pour l'application du plafonnement précité.
|
Code général des impôts, annexe iii
|
46-0 B ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021981369
|
2010-03-18 00:00:00
|
d34ff8caea74b1ff1fe63171505910ce683aecbcc9479559b9900ca24b5f3ef9
|
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] |
I. Les sociétés immobilières visées à l'article 172 bis du code général des impôts sont tenues de remettre au service des impôts du lieu de leur principal établissement, dans les trois mois de leur constitution, une déclaration souscrite en double exemplaire indiquant : 1° La dénomination ou raison sociale, la forme juridique, l'objet, la durée, le siège de la société ainsi que le lieu de son principal établissement ; 2° Les nom, prénoms et domicile des dirigeants ou gérants de la société. II. Deux exemplaires des statuts sont annexés à cette déclaration. III. Lorsque ces indications ont cessé d'être exactes, la déclaration doit être renouvelée dans les trois mois du changement intervenu.
|
Code général des impôts, annexe iii
|
46 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298161
|
1979-07-01 00:00:00
|
5f01b2bb7ccccd4e429ce4bd332f4cf0740606f73364a1d56382cc11fb71e1c2
|
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] |
I. – Indépendamment des renseignements dont la production est déjà prévue par le code général des impôts, les sociétés visées à l'article 46 B sont tenues de remettre au service des impôts du lieu de leur principal établissement, au plus tard le deuxième jour ouvré suivant le premier mai de chaque année, une déclaration indiquant, pour l'année précédente : a. Les nom, prénoms, adresse, date et lieu de naissance pour les personnes physiques et les dénomination, adresse et numéro d'identification au répertoire national des établissements (numéro SIRET) pour les personnes morales, des associés, le nombre et le montant des parts dont ils sont titulaires, la date des cessions ou acquisitions de parts intervenues en cours d'année, ainsi que l'identité du cédant et du cessionnaire ; b. La liste des immeubles de la société ; c. Les nom, prénoms, adresse des personnes, associés ou tiers, qui bénéficient gratuitement de la jouissance de tout ou partie de ces immeubles ; d. La part des revenus des immeubles de la société correspondant aux droits de chacun des associés et déterminée dans les conditions prévues aux articles 28 à 31 du code général des impôts. Toutefois, les sociétés dont certains membres relèvent de l'impôt sur les sociétés ou comprennent leur part de revenus dans les résultats d'une entreprise industrielle et commerciale déterminent la part des bénéfices revenant à ces membres selon les règles définies aux articles 38 et 39 du même code ; e. Le montant des recettes nettes soumises à la contribution mentionnée à l'article 234 nonies du code général des impôts ; II. – La déclaration est établie en double exemplaire sur une formule délivrée par l'administration. La procédure de vérification de cette déclaration est suivie directement entre le service des impôts et la société. III – Lorsqu'elles sont soumises à l'obligation prévue au II de l'article 1586 octies du code précité, les sociétés visées à l'article 46 B doivent joindre à la déclaration mentionnée au I le tableau de calcul de la valeur ajoutée définie à l'article 1586 sexies du code précité, suivant le modèle établi par l'administration.
|
Code général des impôts, annexe iii
|
46 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026348025
|
2012-09-06 00:00:00
|
7a49c75b1018df28695df2c76c3a80abf271465863a2011f99028650b44a0269
|
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] |
Les sociétés visées aux articles 46 B et 46 C sont tenues de présenter à toute réquisition du service des impôts tous documents comptables ou sociaux, inventaires, copies de lettres, pièces de recettes et de dépenses de nature à justifier l'exactitude des renseignements portés sur les déclarations prévues auxdits articles 46 B et 46 C.
|
Code général des impôts, annexe iii
|
46 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298166
|
1979-07-01 00:00:00
|
08d944cf0a305335edf0416b1606998629196e1916551c74c79ab4b6635a0f53
|
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] |
I. – Pour l'application du premier alinéa du II de l'article 202 ter du code général des impôts, les produits acquis non encore perçus et les dépenses engagées non encore payées sont, pour l'établissement de l'impôt sur le revenu, rattachés à la période d'imposition close par la perte totale ou partielle d'assujettissement à l'un des régimes mentionnés par ce texte. Le revenu net soumis à l'impôt sur le revenu au titre de la période d'imposition visée au premier alinéa est établi sous déduction des provisions répondant aux conditions prévues au 5° du 1 de l' article 39 du code général des impôts, si elles sont reprises au bilan d'ouverture de la première période ou du premier exercice d'assujettissement à l'impôt sur les sociétés mentionné au III de l'article 202 ter du même code. II. – Pour l'application du premier alinéa du II de l'article 202 ter du code général de impôts, les produits encaissés et les dépenses payées au cours de la dernière période d'imposition à l'impôt sur le revenu, qui correspondent à des créances acquises ou à des dettes devenues certaines postérieurement à cette période, ne sont pas retenus pour la détermination du revenu soumis à l'impôt au titre de cette période.
|
Code général des impôts, annexe iii
|
46 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298167
|
1996-05-12 00:00:00
|
ec38d34d9765e638453bc8e5d636ef63df6d3b03817895136b82b8b9945a4fa6
|
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] |
L'administration fiscale met chaque mois à la disposition de la personne tenue d'effectuer la retenue à la source un compte rendu comportant notamment : 1° Un identifiant propre à ce compte rendu ; 2° Pour chaque bénéficiaire de revenu : a) Les identifiants mentionnés aux e et g du 3° du V de l'article R. 133-14 du code de la sécurité sociale ; b) Le taux du prélèvement à la source applicable, sauf lorsque s'applique le taux prévu au III de l'article 204 H du code général des impôts ; 3° Les anomalies figurant dans la déclaration mentionnée à l'article 87-0 A du code général des impôts et détectées par l'administration fiscale.
|
Code général des impôts, annexe iii
|
46 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036174588
|
2019-01-01 00:00:00
|
8849de05f4e78af695c8cae69974f6033ea4b757850cb2d0fbc45bb65a7f1e2e
|
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] |
I. – L'option mentionnée aux II et III bis de l'article 208 C du code général des impôts est notifiée sur papier libre ou par voie électronique au service des impôts auprès duquel est souscrite la déclaration de résultat. La société d'investissements immobiliers cotée doit, lors de la notification de l'option, fournir la liste de ses filiales qui optent en indiquant leur dénomination, l'adresse de leur siège social, le numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce et la répartition de leur capital. Cette liste, mise à jour, doit être fournie chaque année lors du dépôt de la déclaration de résultat. Les filiales doivent indiquer, lors de la notification de leur option et du dépôt des déclarations de résultats ultérieurs, le nom, l'adresse du siège social et le numéro d'identification de la société d'investissements immobiliers cotée ou de la société de placement à prépondérance immobilière à capital variable tel que défini au premier alinéa de l'article R. 123-221 du code de commerce. L'engagement prévu au deuxième alinéa de l'article 221 bis du code général des impôts figure dans l'option souscrite dans les conditions visées au premier alinéa. II. – Les sociétés qui ont opté conformément au premier alinéa du I doivent joindre à leur déclaration de résultat un état, conforme au modèle établi par l'administration, qui fait apparaître la décomposition de leur résultat fiscal et de celui des organismes visés à l'article 8 du code général des impôts selon les opérations visées aux deuxième, troisième et quatrième alinéas du II de l'article 208 C du code précité ainsi que les obligations de distribution y afférentes et le respect des obligations antérieures.
|
Code général des impôts, annexe iii
|
46 ter A
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642492
|
2024-06-02 00:00:00
|
25a65e4f74d5d3a1222df511b5ecea49e964a3aa77586e0c17291be13aa2e5e6
|
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] |
I. – Les sociétés de placement à prépondérance immobilière à capital variable doivent joindre à leur déclaration de résultat du premier exercice d'application du régime d'exonération prévu au 3° nonies de l'article 208 du code général des impôts la copie de l'agrément délivré par l'Autorité des marchés financiers en application de l'article L. 214-35 du code monétaire et financier ou, le cas échéant, l'avis de réception par l'Autorité des marchés financiers de la demande d'agrément mentionnant la date d'expiration du délai à compter de laquelle l'agrément est réputé accordé à défaut d'agrément exprès, ainsi que la liste de leurs filiales qui optent dans les conditions du III bis de l'article 208 C du code général des impôts , en indiquant leur dénomination, l'adresse de leur siège social, le numéro d'identification qui leur a été attribué dans les conditions du premier alinéa de l'article R. 123-221 du code de commerce et la répartition de leur capital. II. – Les sociétés de placement à prépondérance immobilière à capital variable doivent joindre à leur déclaration de résultat la liste mentionnée au I, actualisée, ainsi qu'un état, conforme au modèle établi par l'administration, qui fait apparaître : 1° La décomposition de leurs sommes distribuables définies au I de l'article L. 214-69 du code monétaire et financier, selon les opérations visées au II de ce même article ; 2° Les obligations de distribution résultant des II et III de ce même article.
|
Code général des impôts, annexe iii
|
46 ter A bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642479
|
2024-06-02 00:00:00
|
57d54a986666a1100ab579f91e5e2f8e6e60ef07d355680f71a309da8d2e578b
|
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-0.02819828875362873,
0.03401634469628334,
-0.045796241611242294,
-0.031478915363550186,
-0.015212589874863625,
-0.044787779450416565,
-0.007845488376915455
] |
La condition relative à l'exclusivité de l'objet social de la société unipersonnelle d'investissement à risque, prévue au 1 du I de l'article 208 D du code général des impôts, doit être respectée par la société unipersonnelle d'investissement à risque de façon constante tout au long de l'exercice. Les titres reçus en échange des actions ou parts de sociétés répondant aux conditions définies au I de l'article 208 D précité, à l'exception de ceux reçus dans le cadre d'un apport de titres à une société, sont pris en compte pour l'appréciation de la condition d'exclusivité prévue au premier alinéa, pour leur valeur d'inscription à l'actif de la société unipersonnelle d'investissement à risque, pendant une durée de deux ans à compter de l'échange ou jusqu'à la fin de la période pendant laquelle la société unipersonnelle d'investissement à risques s'est engagée à les conserver à son actif, si cette durée est supérieure. Lorsque les actions ou parts de sociétés répondant aux conditions définies au I de l'article 208 D précité sont admises à la négociation sur un marché d'instruments financiers d'un Etat partie à l'accord sur l'Espace économique européen, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement autre qu'une société de gestion de portefeuille ou tout autre organisme similaire étranger, elles continuent à être prises en compte pour l'appréciation de la condition d'exclusivité prévue au premier alinéa pendant une durée de cinq ans à compter de leur admission. Les sommes reçues lors de la cession des actions ou parts de sociétés répondant aux conditions définies au I de l'article 208 D précité et du remboursement des avances en compte courant consenties à ces mêmes sociétés, non réinvesties dans d'autres actifs, ne sont pas retenues pour le calcul de la limite de 5 % mentionnée au 4 du I du même article 208 D précité, pendant une durée de deux ans à compter de la cession de ces titres ou du remboursement des avances en compte courant.
|
Code général des impôts, annexe iii
|
46 ter B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035531345
|
2018-01-03 00:00:00
|
d3a7d4a8cbda2a42421b37811f418136743c36a609e8069c451b9a914f724568
|
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] |
I. – La société unipersonnelle d'investissement à risque joint à sa déclaration de résultats un état permettant d'apprécier le respect de la condition relative à son objet social exclusif au sens de l'article 46 ter B . Cet état, établi sur papier libre, mentionne, pour chacune des sociétés dans lesquelles la société unipersonnelle d'investissement à risque détient, ou a détenu au cours de l'exercice, des actions ou parts : a. la dénomination sociale de la société, l'adresse de son siège social et sa date de création ; b. les dates, nombres de titres et montants de chacune des souscriptions en numéraire effectuées ou, lorsque les titres ont été reçus en échange dans les conditions prévues au deuxième alinéa de l'article 46 ter B, la date de l'échange, le nombre de titres reçus en échange et la valeur d'inscription de ces titres à l'actif ; c. le nombre de titres cédés en cours d'exercice et le montant des cessions ; d. le pourcentage de détention dans le capital de la société, en droits financiers et droits de vote, à l'ouverture et à la clôture de l'exercice ; e. le montant brut des avances en compte courant consenties à ces sociétés. L'état prévu au premier alinéa mentionne également le montant des autres actifs, ainsi que leur proportion dans l'actif brut comptable de la société, avant et après prise en compte des sommes mentionnées au quatrième alinéa de l'article 46 ter B. II. – A compter de l'exercice au cours duquel la société unipersonnelle d'investissement à risque est imposable à l'impôt sur les sociétés, elle joint à sa déclaration de résultats un état, établi sur papier libre, des bénéfices et réserves non distribués qui ont été exonérés d'impôt sur les sociétés. Ces dispositions ne sont pas applicables lorsque les bénéfices et réserves distribuables mentionnés à l'alinéa précédent sont totalement distribués.
|
Code général des impôts, annexe iii
|
46 ter C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298171
|
2006-07-09 00:00:00
|
e5b6ff160a61f6cf40e6a9caacb355c21473e1285ae2efaaf9fd1091cb6ceefb
|
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] |
La société unipersonnelle d'investissement à risque délivre, au plus tard le 16 février de l'année civile qui suit celle au cours de laquelle elle a mis en paiement des revenus distribués, à l'associé qui entend bénéficier des dispositions de l'article 163 quinquies C bis du code général des impôts un état individuel qui mentionne : a. la dénomination sociale et l'adresse de la société ; b. les dates et les montants des revenus distribués à l'associé et prélevés sur des bénéfices exonérés d'impôt sur les sociétés conformément aux dispositions de l'article 208 D du code général des impôts ; c. le montant des cotisations et prélèvements sociaux prélevés en application du 8° du II de l'article L. 136-7 du code de la sécurité sociale et du II de l'article 16 de l'ordonnance n° 96-50 du 24 janvier 1996 modifiée relative au remboursement de la dette sociale. Cet état précise que l'associé mentionné au premier alinéa est le souscripteur initial des actions de la société ou qu'il a reçu ses actions dans le cadre d'une transmission à titre gratuit à la suite du décès de l'associé initial.
|
Code général des impôts, annexe iii
|
46 ter D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179696
|
2010-05-01 00:00:00
|
d3e7b05b7319c2a959c711e288a2f328f601f489bd7e87667c438993ff43e829
|
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] |
Les dispositions des articles 41 F à 41 J sont applicables pour la détermination de la base de l'impôt sur les sociétés dû par les organismes non lucratifs visés au 5 de l'article 206 du code général des impôts à raison des immeubles dont ils se réservent la jouissance.
|
Code général des impôts, annexe iii
|
46 quater-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298179
|
1979-07-01 00:00:00
|
4df6a045fb80821fbf609851ae9ab4e8766e9f815cd3c9e3e8e34fc00672ae19
|
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] |
L'exonération prévue au a de l'article 208 ter du code général des impôts n'est pas applicable aux intérêts des sommes inscrites sur les livrets supplémentaires que les caisses d'épargne ont été autorisées à ouvrir par décret.
|
Code général des impôts, annexe iii
|
46 quater-0 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298181
|
1999-03-31 00:00:00
|
d264a9837d3b63725eb0d447a72696030194dd1c5fe697441970eeddf3034e1a
|
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] |
Pour l'application des dispositions de l'article 212 bis du code général des impôts, les entreprises joignent à leur déclaration de résultat de chaque exercice un état faisant apparaître les charges financières nettes non admises en déduction du résultat de l'exercice en application des I, VI et VII de l'article 212 bis précité, ainsi que le suivi des charges financières nettes non admises en déduction au titre des exercices précédents et des capacités de déduction inemployées au titre des cinq exercices précédents, en application du VIII de ce même article 212 bis.
|
Code général des impôts, annexe iii
|
46 quater-0 BA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038650671
|
2019-06-17 00:00:00
|
a9ece443a9b4eccc42e4dfa03da782d6f5da100faed186a6ce657f61b4b69462
|
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] |
L'engagement prévu au c du 2 de l'article 119 ter , au deuxième alinéa du 1 de l'article 119 quater et au 2 de l'article 182 B bis du code général des impôts doit faire l'objet d'une déclaration qui est adressée à la fois à l'établissement payeur en France des dividendes ou au débiteur ou à la personne qui assure le paiement des intérêts ou des redevances et à la direction des impôts des non-résidents (service des impôts des entreprises étrangères). Cette déclaration doit être souscrite par la personne morale bénéficiaire des dividendes, intérêts et redevances avant la date de leur première mise en paiement suivant la date d'inscription en compte des titres de la société émettrice. Elle comprend les renseignements suivants : a. l'engagement prévu au c du 2 de l'article 119 ter, au deuxième alinéa du 1 de l'article 119 quater et au 2 de l'article 182 B bis du code précité ; b. le nombre et la nature des titres composant le capital de la société émettrice ; c. le nombre et la nature des titres détenus par la personne morale dans la société émettrice ; d. la répartition en pourcentage des droits de vote et des droits financiers détenus par la personne morale dans la société émettrice ; e. le numéro du compte de la personne morale tenu par l'émetteur ou par l'intermédiaire financier chez lequel les titres sont inscrits ; f. la date de leur acquisition et la date de leur inscription en compte si elle est différente ; g. le nom et l'adresse de la personne ou de l'organisme qui assure le paiement des dividendes, intérêts et redevances ; h. le nom et l'adresse de la personne désignée comme représentant.
|
Code général des impôts, annexe iii
|
46 quater-0 FB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035302070
|
2017-09-04 00:00:00
|
5a45ab03b601a0a7d382ba568164f283a9b5bb2c0c41b3e66ae991a649565b5d
|
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] |
La déclaration visée à l'article 46 quater-0 FB sera accompagnée de la reconnaissance par le représentant désigné qu'il est responsable, en cas de non-respect de l'engagement mentionné au même article, du paiement des retenues à la source ou du prélèvement mentionnés au 1 de l'article 119 ter et au premier alinéa du 1 de l'article 119 quater du code général des impôts. Ces dispositions sont applicables à l'exonération de la retenue à la source opérée sur les paiements de redevances prévue à l'article 182 B bis du code général des impôts.
|
Code général des impôts, annexe iii
|
46 quater-0 FC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298200
|
2006-01-01 00:00:00
|
ab0d835396c9dde825e88f97e47d7ab0d33895fc1174908cfd22098f42ef6136
|
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] |
Le délai de deux ans prévu au c du 2 de l'article 119 ter et au deuxième alinéa du 1 de l'article 119 quater du code général des impôts, pendant lequel les titres doivent être conservés, est décompté de la date de leur inscription en compte, à moins qu'il ne soit établi que la date d'acquisition des titres est différente. Ces dispositions sont applicables à l'exonération de la retenue à la source opérée sur les paiements de redevances prévue à l'article 182 B bis du code général des impôts.
|
Code général des impôts, annexe iii
|
46 quater-0 FD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298202
|
2004-09-29 00:00:00
|
2461701d5e67462527c6607f686f312bdc2ac13b3bb53a9ee68d9d3d4e150383
|
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] |
I. - Pour bénéficier du régime défini à l'article 209 quater D du code général des impôts, les bénéfices placés sous le régime de l'exonération conditionnelle prévue à l'article 238 octies du même code doivent avoir été préalablement réinvestis selon les modalités fixées à ce dernier article. Ils peuvent ensuite être affectés à un sous-compte distinct de la réserve spéciale des profits de construction. Les délais de quatre et sept ans visés à l'article 209 quater D précité se décomptent à partir de la clôture de l'exercice de réalisation des profits concernés jusqu'à la clôture de l'exercice au titre duquel la distribution a eu lieu. La date de réalisation de ces profits n'est pas prise en considération pour l'exigibilité du prélèvement prévu à l'article 95 de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003). II. - Les dispositions de l'article 238 octies précité cessent de s'appliquer aux profits réalisés à compter du 1er janvier 1972.
|
Code général des impôts, annexe iii
|
46 quater-0 R
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298215
|
2005-01-01 00:00:00
|
dd3b86929b1a06ed079b5974ae31ba0e1ac91bd71e89ae3b8d6ce97bdb00579f
|
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] |
Pour l'application de l'article 220 quater A du code général des impôts, les intérêts qui servent de base au calcul du crédit d'impôt s'entendent de ceux qui viennent à échéance au cours de l'exercice au titre duquel le crédit d'impôt est accordé et dont le montant correspond à une période au plus égale à la durée de l'exercice. La proportion des droits sociaux que la société nouvelle détient dans la société rachetée correspond au taux de la participation qu'elle détenait de façon continue au cours de l'exercice précédant celui au titre duquel le crédit d'impôt est demandé. Pour le premier exercice, cette proportion est appréciée au premier jour de l'exercice. Si l'exercice de la société nouvelle est d'une durée inférieure à celle de l'exercice précédent de la société rachetée, l'impôt sur les sociétés acquitté au titre de ce dernier exercice est retenu dans la limite du rapport entre les durées respectives de ces deux exercices.
|
Code général des impôts, annexe iii
|
46 quater-0 RA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298216
|
1988-07-15 00:00:00
|
760963b27775d034e18151ff75c5b94e1ee2b431bb87acce65d60c11d3b69c91
|
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] |
Pour l'application de l'article 220 quater A du code général des impôts, les droits détenus indirectement par des sociétés dans la société nouvelle s'entendent des droits détenus par des personnes physiques ou morales qui ont avec des sociétés des liens de nature à établir une véritable communauté d'intérêts ou qui exercent des fonctions de direction dans des sociétés. Les fonctions de direction s'entendent des fonctions de gérant ou de président du conseil d'administration ou du directoire.
|
Code général des impôts, annexe iii
|
46 quater-0 RB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298217
|
1987-11-14 00:00:00
|
340a472012798b039ca8252d381a727088999adbf43432060f148634ae1cd155
|
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] |
Pour l'application de l'article 220 quater A du code général des impôts, la direction de la société rachetée est considérée comme assurée par une ou plusieurs des personnes salariées mentionnées au c du II du même article si celles-ci exercent les fonctions de gérant ou de président du conseil d'administration ou du directoire et détiennent la majorité des droits de vote dans les organes de gestion de la société rachetée. Sont considérés comme détenus indirectement par un salarié le s droits de vote de la société nouvelle ou de la société rachetée qui sont détenus par les membres de son foyer fiscal ainsi que par les ascendants du salarié ou de son conjoint et ceux qui sont détenus par des sociétés avec lesquelles le salarié ou les personnes désignées ci-dessus ont des liens de nature à établir une véritable communauté d'intérêts ou dans lesquelles ils exercent des fonctions de direction. Les fonctions de direction s'entendent des fonctions de gérant ou du président du conseil d'administration ou du directoire. Pour l'application du deuxième alinéa du d du II de l'article 220 quater A du même code, l'obligation de céder les titres de la société rachetée à la société nouvelle contre remise de titres de cette dernière société ne s'applique pas aux ascendants du salarié ou de son conjoint si la cession intervient lors de la création de la société nouvelle.
|
Code général des impôts, annexe iii
|
46 quater-0 RC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298218
|
1988-07-15 00:00:00
|
fbb67d6616d135d9a003995108ba40bbfd6d143aa721b962ffb2da3a106e2da6
|
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] |
Les salariés retenus pour l'appréciation de l'effectif de salariés mentionné au b du II de l'article 220 quater A du code général des impôts sont les salariés qui bénéficient d'un contrat de travail à durée indéterminée ou d'une durée de six mois au moins. Cet effectif est calculé en tenant compte de la durée de présence de ces personnes pendant l'exercice.
|
Code général des impôts, annexe iii
|
46 quater-0 RD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298220
|
1991-06-24 00:00:00
|
bec3a680470a054b1a88ce3ef35af8cb447a9a24fd148880b8a98705dc29fabc
|
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] |
Les échéances d'intérêts des emprunts mentionnés au deuxième alinéa du I de l'article 220 quater A du code général des impôts sont fixées à la date de clôture des exercices de la société nouvelle.
|
Code général des impôts, annexe iii
|
46 quater-0 RE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298221
|
1988-07-15 00:00:00
|
2c83a408173228f088369af1fb268328f98924064162521399b313ed9c0c83b1
|
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] |
La demande d'accord du ministre chargé des finances pour l'application des dispositions de l'article 220 quater A du code général des impôts est présentée par l'ensemble des repreneurs ; elle est signée par chacun d'eux. Elle est adressée au directeur général des finances publiques.
|
Code général des impôts, annexe iii
|
46 quater-0 RF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624998
|
2012-04-01 00:00:00
|
465b7cd40e2804a6f753161cbbfcc737d21e98a439e74a31eb5dd4a24db8ac22
|
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] |
Pour obtenir le remboursement ou l'imputation du crédit d'impôt dans les conditions prévues à l' article 220 quater A du code général des impôts , la société constituée pour le rachat doit : Fixer son siège social à la même adresse que la société rachetée, arrêter ses exercices à la même date que celle-ci et souscrire ses déclarations au même lieu d'imposition que la société rachetée ; Présenter une demande de remboursement ou d'imputation sur des documents conformes aux modèles établis par l'administration. La demande de remboursement ou d'imputation est accompagnée : D'un document attestant le versement de l'impôt sur les sociétés par la société nouvelle et par la société rachetée pour l'exercice précédant celui au titre duquel le remboursement ou l'imputation sont demandés ; D'une copie des contrats de prêts consentis au profit de la société nouvelle mentionnant le taux d'intérêt nominal et le taux actuariel brut de ces prêts ainsi que le montant et la date des échéances d'amortissement et d'intérêts. Le remboursement du crédit d'impôt est subordonné à la remise au comptable de la direction générale des finances publiques du lieu d'imposition défini à l' article 218 A du code général des impôts d'une copie de la quittance certifiant du paiement des intérêts dont le montant sert de base au calcul du crédit d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 RG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625136
|
2012-04-01 00:00:00
|
44664091b5200401d864c5cfdc903ecaa612fc455d52c4285a6a07037b22e75e
|
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] |
L'état prévu au dernier alinéa du a septies du I de l'article 219 du code général des impôts mentionne : 1° La dénomination de l'entreprise cédante, l'adresse de son siège social et le numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce ; 2° En ce qui concerne les moins-values réalisées au cours de l'exercice : la dénomination de la société dont les titres sont cédés et leur nombre, leur date et leur valeur d'acquisition, leur date et leur valeur de cession, le montant de la moins-value en report, le cas échéant, la mention de l'utilisation de la méthode du coût unitaire moyen pondéré, l'identification de l'entreprise cessionnaire au moyen de sa dénomination, de l'adresse de son siège social et, le cas échéant, de son numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce, et la nature du lien de dépendance unissant les entreprises cédante et cessionnaire ; 3° En ce qui concerne les moins-values placées en report au titre d'exercices antérieurs : la dénomination de la société dont les titres sont cédés et leur nombre, leur date d'acquisition, leur date de cession, le montant de la moins-value en report, l'identification de l'entreprise cessionnaire au moyen de sa dénomination, de l'adresse de son siège social et, le cas échéant, de son numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce, et la nature du lien de dépendance unissant les entreprises cédante et cessionnaire ; 4° En ce qui concerne les moins-values placées en report au titre d'exercices antérieurs et dont le report prend fin au cours de l'exercice : la dénomination de la société dont les titres sont cédés et leur nombre, leur date d'acquisition, le montant et le régime de la moins-value dont le report prend fin, la nature et la date de l'événement entraînant la fin du report d'imposition.
|
Code général des impôts, annexe iii
|
46 quater-0 RH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642472
|
2024-06-02 00:00:00
|
546601c935723558a088b849c1e3e555bd4a13904f2b6ffac8e7c6609fdf126e
|
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] |
Pour l'application des premier et deuxième alinéas du I de l'article 220 quinquies du code général des impôts : 1° Le déficit constaté au titre d'un exercice s'entend du résultat fiscal déclaré passible de l'impôt sur les sociétés au taux normal prévu au deuxième alinéa du I de l'article 219 du code précité ; 1° bis : Le bénéfice constaté au titre d'un exercice s'entend du bénéfice fiscal déclaré qui a été soumis à l'impôt sur les sociétés indifféremment aux taux prévus au deuxième alinéa et au b du I de l'article 219 du code général des impôts, à l'exclusion de la fraction de ce bénéfice qui a été distribuée, de celle qui a donné lieu à un impôt payé au moyen de crédits d'impôt et de celle qui a été prise en compte pour la détermination du crédit d'impôt prévu aux articles 220 quater et 220 quater A du même code ; 2° La fraction non distribuée du bénéfice défini au 1° bis est obtenue en déduisant de ce bénéfice le montant des distributions effectuées par prélèvement sur ce même bénéfice ; 3° Seule la fraction du déficit qui n'a pu être imputée sur le bénéfice de l'exercice précédant l'exercice déficitaire continue d'être reportable dans les conditions prévues au I de l'article 209 du code général des impôts.
|
Code général des impôts, annexe iii
|
46 quater-0 S
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887283
|
2012-05-07 00:00:00
|
d94bb5bf4b7705583bd955e6a8985553cfcfae9f9975b8d7e5c1c4f146c2946d
|
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I. - Si l'entreprise détient plusieurs créances, celles-ci ne peuvent être imputées sur l'impôt sur les sociétés qu'en respectant l'ordre dans lequel elles sont apparues. II. - En cas de cession à titre de garantie à un établissement de crédit ou une société de financement, la créance ne peut plus, à compter de la date de cession, être imputée sur l'impôt sur les sociétés dû par l'entreprise.
|
Code général des impôts, annexe iii
|
46 quater-0 U
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029729037
|
2014-11-06 00:00:00
|
66204ad78e027c5e63151ce47ed8b74d2e2041ec10a8e40588bfb108b18c6e6f
|
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] |
I. - L'entreprise qui exerce l'option prévue au premier alinéa du I de l'article 220 quinquies du code général des impôts doit joindre au relevé de solde de l'exercice au titre duquel cette option est exercée, une déclaration conforme au modèle fixé par l'administration. Lorsque cette déclaration est déposée par une société qui a fait l'objet d'un rachat dans les conditions prévues aux articles 220 quater ou 220 quater A du code général des impôts, elle est accompagnée d'un document attestant le montant du crédit d'impôt obtenu par la société constituée pour le rachat, au titre de l'exercice qui suit celui au cours duquel a été réalisé le bénéfice sur lequel un déficit est reporté en arrière. II. - Paragraphe supprimé (1).
|
Code général des impôts, annexe iii
|
46 quater-0 W
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296774
|
2005-01-01 00:00:00
|
125006e0d4ca544305d4cd08f20f1f1f7e6e55a9b015a766be9b35d1a2e28889
|
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] |
Pour l'application des dispositions du II de l'article 217 quinquies du code général des impôts, les entreprises doivent joindre à leur déclaration de résultats de l'exercice au titre duquel elles pratiquent la déduction prévue au premier alinéa du II de cet article un état, conforme au modèle établi par l'administration, précisant les éléments de détermination du montant de la déduction pratiquée et les modalités juridiques de l'émission d'actions à l'origine de cette déduction.
|
Code général des impôts, annexe iii
|
46 quater-0 YD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298238
|
2007-04-05 00:00:00
|
87a2394a679f873b73c7480a8a5b2c9453e7e17ad68e1c30f42933afcddd661e
|
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] |
I. – Les personnes morales mentionnées au 1 du I de l'article 223 quinquies C du code général des impôts sont celles qui établissent des comptes consolidés conformément à une obligation légale. II. – Le terme " groupe " désigne l'ensemble formé par une personne morale au sens du I, les filiales intégrées dans les états financiers consolidés ainsi que leurs succursales. Une filiale ou une succursale laissée en dehors du périmètre de consolidation pour la seule raison qu'elle représente un intérêt négligeable par rapport à l'objectif défini à l'article L. 233-21 du code de commerce appartient au groupe. La personne morale déclarante reporte les agrégats y afférents. Une déclaration prévue par une réglementation étrangère est considérée comme similaire à celle prescrite par l'article 223 quinquies C précité lorsqu'elle comporte les mêmes informations et couvre l'ensemble du groupe. III. – La déclaration prévue à l'article 223 quinquies C précité comprend, pour chaque Etat ou territoire d'implantation du groupe, les données agrégées suivantes relatives à l'exercice considéré : 1° Le chiffre d'affaires résultant des transactions intragroupe ; 2° Le chiffre d'affaires résultant des transactions avec des parties indépendantes ; 3° Le chiffre d'affaires total ; 4° Le bénéfice ou la perte avant impôts sur les bénéfices ; 5° Les impôts sur les bénéfices acquittés ; 6° Les impôts sur les bénéfices dus ; 7° Le capital social ; 8° Les bénéfices non distribués à la fin de l'exercice ; 9° Le nombre d'employés en équivalent temps plein ; 10° Les actifs corporels hors trésorerie et équivalents de trésorerie. IV. – Les données mentionnées au III, à l'exception de celles prévues au 9°, sont déclarées en euros ou dans la monnaie utilisée pour établir les comptes consolidés. V. – 1. La déclaration fait apparaître, pour chaque Etat ou territoire d'implantation, l'identité de toutes les entités qui y sont établies, y compris les succursales rattachées à une personne morale située dans un autre Etat ou territoire. 2. Lorsqu'une entité est établie dans un Etat ou territoire différent de celui dans lequel elle a été constituée, ce deuxième Etat ou territoire est également mentionné. 3. La nature des principales activités de chaque entité est choisie parmi la liste suivante : a) Recherche et développement ; b) Détention ou gestion de droits de propriété intellectuelle ; c) Achats ou approvisionnements ; d) Fabrication ou production ; e) Vente, commercialisation ou distribution ; f) Services administratifs, de gestion ou de soutien ; g) Fourniture de services à des parties indépendantes ; h) Financement interne du groupe ; i) Services financiers réglementés ; j) Assurance ; k) Détention d'actions ou d'autres instruments de fonds propres ; l) Activités dormantes ; m) Autres. VI. – La personne morale tenue au dépôt de la déclaration mentionnée à l'article 223 quinquies C précité utilise les données tirées des états financiers consolidés, des comptes sociaux propres à chaque entité ou des comptes de gestion internes. Les sources de données choisies sont mentionnées dans la déclaration et sont utilisées de manière cohérente d'une année sur l'autre, sauf si des circonstances particulières exposées à l'administration justifient un changement. VII. – Les données mentionnées au V sont afférentes à l'exercice de la tête de groupe. Pour les filiales et succursales, la déclaration indique de manière cohérente : a) Soit les informations relatives à l'exercice des filiales et succursales s'achevant le même jour que celui de la tête de groupe ou s'achevant au cours des douze mois précédant cette date ; b) Soit les informations relatives à l'exercice de la tête de groupe. VIII. – 1. La personne morale mentionnée au 1 du I de l'article 223 quinquies C susmentionné indique sur sa déclaration de résultat qu'elle est tenue d'accomplir l'obligation déclarative prévue à cet article. 2. La personne morale mentionnée au 2 du même I indique sur sa déclaration de résultat qu'elle a été désignée pour accomplir l'obligation déclarative ou qu'une autre entité, dont elle précise l'identité et la localisation, assure ce dépôt. IX. – Il est satisfait aux obligations résultant de l'article 223 quinquies C susmentionné par la communication d'un support informatique dont les caractéristiques sont fixées par la direction générale des finances publiques.
|
Code général des impôts, annexe iii
|
46 quater-0 YE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033188857
|
2016-10-02 00:00:00
|
ce3089eb28fe81da18b58356260abd902bd3b016160fd24b59ca33d28ceec7f5
|
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] |
Les œuvres cinématographiques de longue durée dont les dépenses de production ouvrent droit au bénéfice du crédit d'impôt prévu aux articles 220 sexies et 220 F du code général des impôts sont celles définies au 1° de l'article 6 du décret n° 99-130 du 24 février 1999 relatif au soutien financier de l'industrie cinématographique. Les entreprises de production déléguées qui peuvent bénéficier du crédit d'impôt pour dépenses de production d'œuvres cinématographiques prévu aux articles 220 sexies et 220 F du code général des impôts sont celles définies au 5° de l'article 6 du décret précité. Les entreprises de production déléguées qui peuvent bénéficier du crédit d'impôt pour dépenses de production d'œuvres audiovisuelles prévu aux articles 220 sexies et 220 F précités sont celles définies au II de l'article 3 du décret n° 95-110 du 2 février 1995 relatif au soutien financier à la production, à la préparation et à la distribution d'œuvres audiovisuelles.
|
Code général des impôts, annexe iii
|
46 quater-0 YL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298250
|
2005-05-03 00:00:00
|
b479654f6da2ecd0cf7734603644231f4eadf044b474e9c96957827e99704638
|
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Pour la détermination des dépenses mentionnées au III de l'article 220 sexies du code général des impôts, il y a lieu de retenir : 1. Pour les œuvres cinématographiques ou audiovisuelles de fiction, les œuvres cinématographiques ou audiovisuelles documentaires et les œuvres d'adaptation audiovisuelle de spectacles : a. Au titre des rémunérations et charges sociales afférentes aux auteurs énumérés à l'article L. 113-7 du code de la propriété intellectuelle : les rémunérations versées par l'entreprise de production aux auteurs en contrepartie de la commande et de l'acquisition des droits nécessaires à la réalisation de l'œuvre, y compris, en ce qui concerne les œuvres d'adaptation audiovisuelle de spectacles, les compléments de droits artistiques versés aux auteurs, ainsi que les charges sociales afférentes dans la mesure où elles correspondent à des cotisations sociales obligatoires ; b. Au titre des rémunérations et charges sociales afférentes aux artistes-interprètes mentionnés à l'article L. 212-4 du code de la propriété intellectuelle et aux artistes de complément : la part de leur rémunération versée par l'entreprise de production correspondant aux rémunérations minimales prévues par les conventions collectives et accords collectifs de la production cinématographique ou audiovisuelle, y compris, en ce qui concerne les œuvres d'adaptation audiovisuelle de spectacles, la part de la rémunération complémentaire versée aux artistes-interprètes pour la fixation audiovisuelle du spectacle et l'exploitation de l'œuvre audiovisuelle, ainsi que les charges sociales afférentes dans la mesure où elles correspondent à des cotisations sociales obligatoires ; c. Au titre des salaires et charges sociales afférents aux personnels de la réalisation et de la production : les rémunérations et leurs accessoires versés par l'entreprise de production aux techniciens et ouvriers de la production, ainsi que les charges sociales dans la mesure où elles correspondent à des cotisations sociales obligatoires. Lorsque les techniciens et ouvriers de la production sont employés par l'entreprise de production à titre permanent, seuls sont pris en compte les salaires et charges sociales correspondant à la période durant laquelle ces personnels ont été effectivement employés à la réalisation de l'œuvre éligible au crédit d'impôt ; d. Au titre des dépenses liées au recours aux industries et autres prestataires de la création cinématographique et audiovisuelle : 1° Les dépenses liées à l'utilisation de studios de prises de vues, y compris la construction de décors, d'effets spéciaux de tournage, de costumes et de coiffures et maquillage, à savoir : les dépenses de location des plateaux de tournage et annexes, de location de lieux loués spécifiquement pour le tournage à l'exclusion des lieux d'habitation, de construction de décors sur les lieux de tournage, d'éclairage, de préparation et de réalisation des effets spéciaux de tournage, y compris les cascades, de location et de fabrication des costumes, coiffures et de maquillage ; 2° Les dépenses de matériels techniques de tournage, à savoir : les dépenses de matériels de prises de vues, de machinerie, d'éclairage et de prise de son ; 3° Les dépenses de postproduction, y compris les effets spéciaux, à savoir : les dépenses de laboratoire image, de montage des images, d'enregistrement des voix, de bruitage et création sonore, de mixage, de montage du son, d'effets spéciaux numériques et de génériques et bandes-annonces ; 4° Les dépenses de pellicules et autres supports d'images et les dépenses de laboratoire, à savoir : les dépenses de pellicules négatives image, de pellicules magnétiques son et plus généralement de tous supports analogiques ou numériques d'images et de son, de laboratoires de tournage, de laboratoires de finition, de laboratoire vidéo et de sous-titrage ; d bis Au titre des dépenses effectivement payées au producteur du spectacle pour les œuvres d'adaptation audiovisuelle de spectacles : 1° Le complément de droits artistiques qui correspond à la part de rémunération complémentaire prévue respectivement aux a et b du présent 1 lorsqu'elle est acquittée par le producteur de spectacle ; 2° Le coût plateau qui correspond : -aux compléments de salaires et charges sociales des auteurs et artistes-interprètes dès lors qu'ils rémunèrent une représentation spécifiquement mise en place pour son adaptation audiovisuelle ; -aux compléments de rémunérations et charges sociales des collaborateurs de création du spectacle et des personnels rattachés à la représentation du spectacle dès lors qu'ils rémunèrent une représentation spécifiquement mise en place pour son adaptation audiovisuelle ; -au montant de l'autorisation de fixation audiovisuelle du spectacle versée au producteur du spectacle. e. Au titre des dépenses de transport, de restauration et d'hébergement : les dépenses de transport de biens et de matériels artistiques et techniques, ainsi que les dépenses de transport, de restauration et d'hébergement des équipes artistiques et techniques, strictement nécessaires aux besoins de la production de l'œuvre. Les dépenses de transport des équipes artistiques et techniques sont comprises dans l'assiette du crédit d'impôt dans la limite de 200 euros par trajet et par personne en France métropolitaine et de 500 euros par trajet effectué par personne entre la France métropolitaine et les départements et autres collectivités d'outre-mer ou entre la France et un autre pays, lorsqu'une partie du temps de tournage est réalisée dans ce pays pour des raisons artistiques tenant à un scénario imposant le recours à des décors naturels ou historiques. Les dépenses de restauration sont comprises dans l'assiette du crédit d'impôt dans la limite de 30 euros par repas et par personne. Les dépenses d'hébergement sont comprises dans l'assiette du crédit d'impôt dans la limite de 270 euros par nuitée dans la ville de Paris et les départements des Hauts-de-Seine, de la Seine-Saint-Denis et du Val-de-Marne, et de 200 euros dans les autres départements. 2. Pour les œuvres cinématographiques ou audiovisuelles d'animation : a. Au titre des rémunérations et charges sociales afférentes aux auteurs énumérés à l'article L. 113-7 du code de la propriété intellectuelle : les rémunérations versées par l'entreprise de production aux auteurs en contrepartie de la commande et de l'acquisition des droits nécessaires à la réalisation de l'œuvre, ainsi que les charges sociales afférentes dans la mesure où elles correspondent à des cotisations sociales obligatoires ; b. Au titre des rémunérations et charges sociales afférentes aux artistes-interprètes visés à l'article L. 212-4 du code de la propriété intellectuelle : la part de la rémunération versée aux artistes-interprètes correspondant aux rémunérations minimales prévues par les conventions collectives et accords collectifs de la production cinématographique ou audiovisuelle, ainsi que les charges sociales afférentes dans la mesure où elles correspondent à des cotisations sociales obligatoires ; c. Au titre des salaires et charges sociales afférents aux personnels de la réalisation et de la production : les rémunérations et leurs accessoires versés par l'entreprise de production aux techniciens de la production et aux collaborateurs chargés de la préparation et de la fabrication de l'animation, ainsi que les charges sociales dans la mesure où elles correspondent à des cotisations sociales obligatoires. Lorsque les techniciens de la production et les collaborateurs chargés de la préparation et de la fabrication de l'animation sont employés par l'entreprise de production à titre permanent, seuls sont pris en compte les salaires et charges sociales correspondant à la période durant laquelle ces personnels ont été effectivement employés à la réalisation de l'œuvre éligible au crédit d'impôt ; d. Au titre des dépenses liées au recours aux industries techniques et autres prestataires de la création cinématographique ou audiovisuelle : 1° Les dépenses liées au recours à des prestataires spécialisés dans les travaux de préparation et de fabrication de l'animation, à savoir : les dépenses correspondant aux travaux facturés par les entreprises qui effectuent, pour le compte des entreprises de production, la préparation et la fabrication de l'animation ainsi que les dépenses de construction de décors ; 2° Les dépenses de matériels techniques nécessaires à la fabrication des images, à savoir : les dépenses de matériels de prise de vues et d'éclairage ainsi que les dépenses d'équipements, de fournitures, de matériels et logiciels informatiques directement affectés à la mise en place et à la fabrication de l'animation d'une œuvre déterminée. Les logiciels informatiques précités doivent être amortis au cours de la période de réalisation de l'œuvre pour laquelle ils ont été spécialement créés ou acquis ; 3° Les dépenses de postproduction, y compris les effets spéciaux, à savoir : les dépenses de laboratoire image, de montage des images, d'enregistrement des voix, de bruitage et création sonore, de mixage, de montage du son, d'effets spéciaux numériques et de génériques et bandes-annonces ; 4° Les dépenses de pellicules et autres supports d'images et des dépenses de laboratoires, à savoir : les dépenses de pellicules négatives image, de pellicules magnétiques son et plus généralement de tous supports analogiques ou numériques d'images et de son, de laboratoires de finition, de laboratoire vidéo et de sous-titrages ; e. Au titre des dépenses de transport, de restauration et d'hébergement : les dépenses de transport de biens et de matériels artistiques et techniques, ainsi que les dépenses de transport, de restauration et d'hébergement des équipes artistiques et techniques, strictement nécessaires aux besoins de la production de l'œuvre. Les dépenses de transport des équipes artistiques et techniques sont comprises dans l'assiette du crédit d'impôt dans la limite de 200 euros par trajet et par personne en France métropolitaine et de 500 euros par trajet effectué par personne entre la France métropolitaine et les départements et autres collectivités d'outre-mer ou entre la France et un autre pays, lorsqu'une partie du temps de tournage est réalisée dans ce pays pour des raisons artistiques tenant à un scénario imposant le recours à des décors naturels ou historiques. Les dépenses de restauration sont comprises dans l'assiette du crédit d'impôt dans la limite de 30 euros par repas et par personne. Les dépenses d'hébergement sont comprises dans l'assiette du crédit d'impôt dans la limite de 270 euros par nuitée dans la ville de Paris et les départements des Hauts-de-Seine, de la Seine-Saint-Denis et du Val-de-Marne, et de 200 euros dans les autres départements.
|
Code général des impôts, annexe iii
|
46 quater-0 YM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044816519
|
2021-12-30 00:00:00
|
1923eaf74701661dab48f6131071339e9f0e5c15d795996d2176ccb7e1166c62
|
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Pour la détermination des dépenses visées au d du 1 du III de l'article 220 sexies du code général des impôts, il y a lieu de retenir les dotations aux amortissements fiscalement déductibles afférentes aux immobilisations détenues par l'entreprise de production déléguée et affectées directement à la réalisation de l'œuvre cinématographique ou de l'œuvre audiovisuelle ouvrant droit au crédit d'impôt. Seules sont prises en compte les dotations aux amortissements correspondant à la période durant laquelle l'immobilisation a été effectivement utilisée pour la réalisation de l' œuvre éligible au crédit d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 YN
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298259
|
2006-03-21 00:00:00
|
af6e7189727657483257cff25a4f2f32000733ee996f7c58478fefd24079659a
|
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] |
I. – Les artistes-interprètes et les artistes de complément mentionnés au b du 1 et au b du 2 de l'article 46 quater-0 YM comprennent : a. Les acteurs assurant les rôles principaux et les rôles secondaires des œuvres appartenant au genre de la fiction, les artistes-interprètes intervenant dans le spectacle pour les œuvres appartenant au genre de l'adaptation audiovisuelle de spectacles, ainsi que les artistes-interprètes assurant le commentaire ou la postsynchronisation des œuvres appartenant au genre du documentaire et au genre de l'animation. Pour les œuvres appartenant au genre de la fiction, sont considérés comme rôles principaux les rôles pour lesquels la présence à l'écran des artistes-interprètes est requise pour la moitié au moins des scènes de l'œuvre et comme rôles secondaires les rôles d'au moins quatre cachets ; b. Les artistes musiciens engagés pour l'enregistrement sonore de leur interprétation ou exécution d'œuvres musicales destinées à être incorporées aux œuvres cinématographiques ou audiovisuelles ; c. Les artistes du spectacle considérés comme artistes de complément par les usages professionnels, notamment par les conventions et accords collectifs de la production cinématographique ou audiovisuelle, ainsi que les artistes-interprètes assurant des rôles de moins de quatre cachets. II. – Les personnels mentionnés au c du 1 et au c du 2 de l'article 46 quater-0 YM comprennent : 1° Pour les œuvres cinématographiques ou audiovisuelles de fiction, les œuvres cinématographiques ou audiovisuelles documentaires et les œuvres d'adaptation audiovisuelle de spectacles : a. les techniciens de la production qui sont ceux en charge : de la réalisation ; de la préparation et de l'assistance de réalisation ; de la technique et de la qualité artistique des prises de vues ; de la technique et de la qualité artistique des enregistrements sonores ; de la création artistique et de l'exécution des décors ; de la création artistique des costumes, perruques et accessoires vestimentaires ; de la confection des costumes et accessoires vestimentaires ; de l'habillage et de l'entretien des costumes ; du maquillage de composition des acteurs ; de la confection des perruques et postiches et de l'exécution des coiffures ; des accessoires de plateau et de décor ; de l'assemblage artistique et technique des images et des sons ; de la préparation et de la réalisation des effets spéciaux de tournage, y compris les cascades ; de la direction artistique et du développement ; de la direction et de la gestion administrative, technique et comptable de la production ; b. Les ouvriers de la production qui sont ceux en charge : de la machinerie ; de l'éclairage ; de la construction des décors ; 2° Pour les œuvres cinématographiques ou audiovisuelles d'animation : a. les techniciens de la production qui sont ceux en charge : de la réalisation ; de l'assistance de réalisation, de la direction artistique et de la direction d'écriture de l'œuvre cinématographique ou audiovisuelle ; de la direction artistique et du développement ; de la direction et de la gestion administrative, technique et comptable de la production ; b. Les collaborateurs chargés de la préparation de l'animation qui sont ceux en charge : de la création du scénarimage ; de la conception et de la modélisation des personnages ; de la conception et de la modélisation des décors ; des feuilles d'exposition ; c. Les collaborateurs chargés de la fabrication de l'animation qui sont ceux en charge : de la mise en place de l'animation ; de l'exécution de l'animation ; de la mise en place des décors ; de l'exécution des décors ; du traçage-gouachage, de la colorisation, du rendu et de l'éclairage ; de l'assemblage numérique ; des effets spéciaux ; de l'assemblage artistique et technique des images et du son.
|
Code général des impôts, annexe iii
|
46 quater-0 YO
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044816506
|
2021-12-30 00:00:00
|
6f99577550a05765929fe30097e39c8d432e0b1e851932cf827eb7b38f7ebea1
|
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] |
Pour l'application des dispositions des articles 220 sexies et 220 F du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du code précité. La société mère d'un groupe au sens de l'article 223 A du code précité déclare les réductions et crédits d'impôt pour le compte des sociétés du groupe, y compris ceux la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe.
|
Code général des impôts, annexe iii
|
46 quater-0 YP
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032362751
|
2016-04-03 00:00:00
|
d0c44e88afb5c622b56199e33077b1798db9bb30285af9064b8ee91e91cfcc04
|
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] |
Le crédit d'impôt en faveur des entreprises de production cinématographique et des entreprises de production audiovisuelle est imputé sur l'impôt dû après les prélèvements non libératoires et les crédits d'impôt non restituables.
|
Code général des impôts, annexe iii
|
46 quater-0 YR
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298270
|
2005-05-03 00:00:00
|
ce13f5ac4752005d5e1d7071625ccac2824c87fa89f43e9b920ed42b1765b770
|
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Les dépenses mentionnées au III de l'article 220 octies du code général des impôts s'entendent des dépenses suivantes : 1. S'agissant des dépenses correspondant aux frais de production d'un enregistrement phonographique ou vidéographique musical : a. Au titre des frais de personnel autre que le personnel permanent de l'entreprise : les salaires et charges sociales afférents aux artistes-interprètes de la musique signataires d'un contrat d'exclusivité avec le producteur phonographique, au chef d'orchestre, aux artistes-interprètes musiciens, aux artistes de chœurs, aux artistes choristes, aux diseurs, aux artistes-interprètes dramatiques, au réalisateur, à l'ingénieur du son et aux techniciens suivants ayant directement participé à la réalisation de la production : Le premier assistant son, le deuxième assistant son, l'animateur, l'assistant monteur, le monteur adjoint, l'assistant opérateur du son, l'assistant du son, l'assistant réalisateur, l'assistant styliste, l'attaché, l'assistant de postproduction, le chef coiffeur, le chef coiffeur perruquier, le chef costumier, le chef de plateau, le régisseur de plateau, le chef décorateur, l'architecte décorateur, le chef maquilleur, le chef maquilleur posticheur, le chef monteur, le chef opérateur programmation, l'ingénieur programmation, le coiffeur, le coiffeur perruquier, le conseiller artistique, le conseiller technique, le costumier, les créateurs de costumes, le décorateur, le développeur, le disc-jockey, le graphiste, l'habilleur, l'iconographe, l'illustrateur, l'illustrateur sonore, le machiniste, le maquettiste, le maquilleur, le mixeur, le monteur, le monteur son, le musicien copiste, le copiste musical, l'opérateur programmation, le peintre, le photographe, le preneur de son, l'opérateur du son, le programmateur musical, le réalisateur de phonogrammes, le rédacteur, le régisseur, le régisseur de tournées, le tour manager, le régisseur d'extérieur, le régisseur d'orchestre, le régisseur général, le régisseur son, le répétiteur, le sonorisateur, le styliste, le technicien instruments, le technicien backliner, le technicien lumière, le technicien plateau, le technicien son, le tourneur de pages, le traducteur ; b. Au titre des dépenses liées à l'utilisation des studios d'enregistrement ainsi qu'à la location et au transport de matériels et d'instruments : la location de studios pour la réalisation de prises de son, la location de studios pour la réalisation de mixages, la location du matériel et des instruments nécessaires à l'enregistrement de l'œuvre ; c. Au titre des dépenses liées à la conception graphique d'un enregistrement phonographique : les frais d'acquisition des droits des auteurs des photographies, des illustrations et créations graphiques, des biographies ; d. au titre des frais de personnel permanent : les salaires et charges sociales correspondant à la période pendant laquelle les personnels permanents mentionnés au a bis du 1° du III de l'article 220 octies du code général des impôts ont été effectivement employés à la production d'une œuvre phonographique ou vidéographique musicale éligible au crédit d'impôt ; e. Au titre des dépenses liées à la réalisation et à la production d'images associées à l'enregistrement phonographique : les frais d'acquisition des droits des auteurs des photographies, des illustrations et créations graphiques ; les frais correspondant aux autorisations délivrées par des producteurs de spectacles, par des exploitants de salles ou par des organisateurs de festivals dans le cas d'utilisation d'extraits de captation ; les frais techniques nécessaires à la réalisation de ces images ; les frais de captation (son, image, lumière) ; les frais d'acquisition d'images préexistantes ; les cessions de droits facturés par l'ensemble des ayants droit d'auteurs et droits voisins ; les dépenses liées à l'utilisation des studios ou de lieux de tournage à l'exclusion des lieux d'habitation ; les dépenses relatives aux décors, costumes, coiffures et maquillage ; les frais de transport de matériels et d'instruments ; les dépenses de postproduction (création et intégration d'effets spéciaux, frais de montage, d'étalonnage, de mixage, de codage et de matriçage) ; les salaires et charges sociales afférents aux artistes et artistes-interprètes et aux personnels techniques ayant participé à la réalisation de ces opérations ; Dans le cas d'un disque numérique polyvalent musical : les frais de conception technique tels que la création d'éléments d'interactivité, d'une arborescence, ou le recours à des effets spéciaux. 2. S'agissant des dépenses liées au développement de productions phonographiques ou vidéographiques musicales mentionnées au 2° du III de l'article 220 octies du code général des impôts : a. Au titre des dépenses engagées afin de soutenir la production de concerts de l'artiste en France ou à l'étranger, dont le montant global est fixé dans le cadre d'un contrat d'artiste ou de licence : la création d'affiches, de tracts, les prestations d'attaché de presse, les frais techniques indispensables à la réalisation de la tournée, les rémunérations versées aux artistes et aux techniciens, y compris dans le cadre de concerts promotionnels ; b. Au titre des dépenses engagées pour la participation de l'artiste à des émissions de télévision ou de radio dans le cadre de la promotion de l'œuvre agréée, prévues par le contrat d'artiste ou de licence : les cachets versés aux artistes, les salaires et charges sociales afférents aux personnels et les frais de transport de matériel et de personnes nécessaires à la réalisation de ces opérations ; c. Au titre des dépenses liées à la réalisation et à la production d'images, notamment de vidéogrammes, de documentaires musicaux ou de dossiers de presse en images, autres que celles mentionnées au f du 1° du III de l'article 220 octies du code général des impôts, permettant le développement de la carrière de l'artiste : les frais d'acquisition des droits des auteurs des photographies, des illustrations et créations graphiques, ainsi que les frais techniques nécessaires à la réalisation de ces créations, les frais de captation (son, image, lumière), les frais d'acquisition d'images préexistantes, les cessions de droits facturés par l'ensemble des ayants droit d'auteurs et droits voisins, les frais correspondant aux autorisations délivrées par des producteurs de spectacles, par des exploitants de salles ou par des organisateurs de festivals, les dépenses de postproduction (frais de montage, d'étalonnage, de mixage, de codage et de matriçage), les salaires et charges sociales afférents aux personnels techniques nécessaires à la réalisation de ces opérations ; Dans le cas d'un disque numérique polyvalent musical : les frais de conception technique tels que la création d'éléments d'interactivité, d'une arborescence, ou le recours à des effets spéciaux ; d. Au titre des dépenses liées à la création d'un site internet dédié à l'artiste dans le cadre du développement de sa carrière dans l'environnement numérique : les frais de création (interactivité, arborescence, graphisme). Ces dispositions sont également applicables en cas de création d'un site internet consacré à plusieurs artistes tels que visés au b du II de l'article 220 octies du code général des impôts ; e. au titre des frais de personnel permanent : les salaires et charges sociales correspondant à la période pendant laquelle ces personnels ont été effectivement employés au développement d'une production phonographique ou vidéographique musicale éligible au crédit d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 YS
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043796316
|
2021-07-17 00:00:00
|
9c42cd027a25e65e8c960c3f487f2a29f063790032a3e5713ac72379d1a95e0f
|
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] |
Pour l'application des dispositions des articles 220 octies et 220 Q du code général des impôts, les entreprises déposent une déclaration spéciale conforme à un modèle établi par l'administration avec le relevé de solde mentionné à l'article 360 auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l'article 218 A du code général des impôts. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales des sociétés du groupe au relevé de solde relatif au résultat d'ensemble. Une copie de la déclaration spéciale est adressée dans le même délai au Centre national de la musique.
|
Code général des impôts, annexe iii
|
46 quater-0 YT
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042905090
|
2021-01-01 00:00:00
|
ac054936e35dc0c1961468da23f8c8113d46d283ed18f796641c5a3a1cd792a4
|
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] |
Le crédit d'impôt prévu à l'article 220 octies du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les crédits d'impôt non restituables.
|
Code général des impôts, annexe iii
|
46 quater-0 YU
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298273
|
2006-12-30 00:00:00
|
8eb3509b508e6e7da16db1ce6ee555a3f2a32e091d83bd057cb292b292ce9c5b
|
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] |
Pour la détermination des dépenses mentionnées aux a du 1°, a du 2° et a du 3° du III de l'article 220 septdecies du code général des impôts, le plafond de la rémunération du dirigeant prise en compte est fixé à 45 000 € par an.
|
Code général des impôts, annexe iii
|
46 quater-0 YV
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046553917
|
2022-11-12 00:00:00
|
0896b617e6558d06a2d6ff75565b94626a735ac5ba182c10cc44a184acf4ce3a
|
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] |
Pour la détermination des dépenses mentionnées au j du 3° du III de l'article 220 septdecies du code général des impôts , il y a lieu de retenir les dotations aux amortissements fiscalement déductibles afférentes aux immobilisations détenues par l'entreprise et affectées directement à la publication, la diffusion et l'exploitation commerciale d'œuvres ouvrant droit au crédit d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 YW
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046553912
|
2022-11-12 00:00:00
|
de42b9a219940520b8534dd85143773370f09182dac724895e3ad18d03c150c9
|
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] |
Pour la détermination des dépenses mentionnées au c du 1° du III de l'article 220 septdecies du code général des impôts , les dépenses d'hébergement sont comprises dans l'assiette du crédit d'impôt dans la limite de 270 € dans la ville de Paris et les départements des Hauts-de-Seine, de la Seine-Saint-Denis et du Val-de-Marne, et de 200 € dans les autres départements. Pour la détermination des dépenses mentionnées au d du 3° du III de l'article 220 septdecies du code général des impôts , les dépenses d'hébergement sont comprises dans l'assiette du crédit d'impôt dans la limite de 270 €.
|
Code général des impôts, annexe iii
|
46 quater-0 YW bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046553884
|
2022-11-12 00:00:00
|
9e4e33384e8a164c77f04126f2d28aa0566aa9fa7f74b0eb8603576fb7147866
|
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] |
Pour l'application des articles 220 septdecies et 220 Q bis du code général des impôts, les entreprises déposent une déclaration spéciale conforme à un modèle établi par l'administration avec le relevé de solde mentionné à l'article 360 auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l' article 218 A du code général des impôts . S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l' article 223 A du code général des impôts , la société mère joint les déclarations spéciales des sociétés du groupe au relevé de solde relatif au résultat d'ensemble. Une copie de la déclaration spéciale est adressée dans le même délai au Centre national de la musique.
|
Code général des impôts, annexe iii
|
46 quater-0 YW ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046552223
|
2022-11-12 00:00:00
|
80abe8464727f19c3e97b0c95ba4285b1341439dfe2ea40b65b8fb49cbf9456b
|
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] |
Le crédit d'impôt prévu à l' article 220 septdecies du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les crédits d'impôt non restituables.
|
Code général des impôts, annexe iii
|
46 quater-0 YW quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046552234
|
2022-11-12 00:00:00
|
279fb4cefbb779940394da6061700a2940dea40f7815c2507a4b4dd1e6800b9a
|
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] |
Pour l'application des dispositions de l'article 220 nonies du code général des impôts, le montant de l'impôt sur les sociétés dû retenu pour le calcul du crédit d'impôt s'entend de l'impôt sur les sociétés dû avant imputation des réductions et crédits d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 YX
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298277
|
2007-10-21 00:00:00
|
cbee81ad59f3a343d79841b2e4f51537c7fa4a02b31bdccecbd2cf615e206a95
|
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] |
Les intérêts dus pris en compte dans le calcul du crédit d'impôt prévu à l'article 220 nonies du code général des impôts s'entendent de ceux qui viennent à échéance au cours de l'exercice au titre duquel le crédit d'impôt est calculé.
|
Code général des impôts, annexe iii
|
46 quater-0 YY
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298278
|
2007-10-21 00:00:00
|
13a4df41f1832b800753885ac5bed52f704a3432e71408c1f49db02d29c9d12b
|
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] |
Pour le calcul du crédit d'impôt prévu à l'article 220 nonies du code général des impôts, la proportion des droits sociaux que les salariés détiennent indirectement dans le capital de la société rachetée correspond à la proportion de droits sociaux détenus de manière continue au cours de l'exercice au titre duquel le crédit d'impôt est calculé. Pour le premier exercice au titre duquel le crédit d'impôt est calculé, cette proportion est appréciée au dernier jour de l'exercice.
|
Code général des impôts, annexe iii
|
46 quater-0 YZ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298279
|
2007-10-21 00:00:00
|
fe3812697fe7be37be271b4e76a4f7fadc518ae7bc2c3103bb844529d56780e1
|
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0.0596347413957119,
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0.044476546347141266,
-0.03519405052065849,
0.0012246922124177217
] |
Pour l'application des dispositions de l'article 220 nonies du code général des impôts, les salariés s'entendent des personnes rémunérées directement par l'entreprise et titulaires d'un contrat de travail, à durée déterminée ou non, quelle que soit leur situation ou leur affectation et quelle que soit la nature du contrat de travail.
|
Code général des impôts, annexe iii
|
46 quater-0 YZA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298280
|
2007-10-21 00:00:00
|
48b1c730b3fa2e99bbcc21e356080477af48cd2733d564beaf39f319dd6149ac
|
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] |
Pour l'application des dispositions des articles 220 nonies et 220 R du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du code précité. La société mère d'un groupe au sens de l'article 223 A du code précité déclare les réductions et crédits d'impôt pour le compte des sociétés du groupe, y compris ceux la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe.
|
Code général des impôts, annexe iii
|
46 quater-0 YZB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032362739
|
2016-04-03 00:00:00
|
68a260f261311ffa10e38b128fb314cd29a0cf647c7d107c0e5001dcffc94cb4
|
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] |
Le crédit d'impôt prévu à l'article 220 nonies du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 YZC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617980
|
2008-04-03 00:00:00
|
5ccabfd7b67eed9c424958d7dc7bdc002c0ddae99c960c7b7be29996bde3bbeb
|
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] |
I.-Pour l'application des dispositions de l'article 220 undecies du code général des impôts, les entreprises déclarent les réductions d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du même code. La société mère d'un groupe au sens de l'article 223 A du code général des impôts déclare les réductions d'impôt pour le compte des sociétés du groupe, y compris celles la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe. II.-Lorsqu'une entreprise souscrit au capital d'une société de presse remplissant les conditions prévues au I de l'article 220 undecies du code général des impôts, cette société de presse lui délivre un état individuel qui mentionne : a) L'objet pour lequel il est établi ; b) La raison sociale, l'objet social, le siège social et le régime fiscal de la société ; c) L'identité et l'adresse de l'entreprise souscriptrice ; d) Le nombre des titres souscrits, le montant et la date de leur souscription ; e) La date et le montant des versements effectués. La société de presse atteste sur cet état qu'elle répond aux conditions mentionnées au I et au VII de l'article 220 undecies du code général des impôts.
|
Code général des impôts, annexe iii
|
46 quater-0 YZD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043420705
|
2021-04-26 00:00:00
|
3ac5b99b645bf4bf295442b78ae28d45f15f30a722628e36fc92284d72cfb024
|
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Pour la détermination des frais mentionnés au I de l'article 220 undecies A du code général des impôts , il y a lieu de retenir les dépenses suivantes : a) Dotations aux amortissements fiscalement déductibles relatives à l'acquisition de vélos ; b) Dotations aux amortissements ou charges déductibles afférentes aux achats ou locations d'équipements nécessaires à la sécurité (notamment casques, protections, gilets réfléchissants, antivols) ; c) Frais d'assurance contre le vol et couvrant les déplacements en vélo des salariés entre leur domicile et leur lieu de travail ; d) Frais d'entretien des vélos ; e) Dotations aux amortissements fiscalement déductibles relatives à la construction ou à l'aménagement d'une aire de stationnement ou d'un local destiné aux vélos ; f) Frais afférents à la location d'une aire de stationnement ou d'un local destiné aux vélos. La réduction d'impôt mentionnée à l'article 220 undecies A précité s'applique aux cycles et cycles à pédalage assisté au sens des 6.10 et 6.11 de l'article R. 311-1 du code la route.
|
Code général des impôts, annexe iii
|
46 quater-0 YZE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032098198
|
2016-02-25 00:00:00
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2e1001b6087f0dab123052789790dd4e0c7975a5b3344a349682bc1521ed6740
|
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] |
Pour l'application des dispositions de l'article 220 undecies A du code général des impôts , les entreprises déclarent les réductions d'impôt selon le format établi par l'administration dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 223 du code précité. La société mère d'un groupe au sens de l'article 223 A du code précité déclare les réductions d'impôt pour le compte des sociétés du groupe, y compris ceux la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe.
|
Code général des impôts, annexe iii
|
46 quater-0 YZF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032098209
|
2016-02-25 00:00:00
|
c5d8bc82634b472080680228ca06236e7bbd15f893c1f9c1eecaeea3e73745d0
|
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] |
Les dépenses mentionnées au IV de l'article 220 terdecies du code général des impôts s'entendent des dépenses suivantes : 1. Au titre des dotations aux amortissements mentionnées au 1° du 1 : les dotations aux amortissements fiscalement déductibles. Seules sont prises en compte les dotations aux amortissements correspondant à la période durant laquelle l'immobilisation a été effectivement utilisée pour la création du jeu vidéo éligible au crédit d'impôt ; 2. Au titre des dépenses mentionnées au 2° du 1 : les rémunérations versées par l'entreprise ainsi que les charges sociales afférentes, dans la mesure où elles correspondent à des cotisations sociales obligatoires ; 3. Au titre des dépenses mentionnées au 3° du 1 : les rémunérations et leurs accessoires ainsi que les charges sociales afférentes, dans la mesure où elles correspondent à des cotisations sociales obligatoires. Lorsque les salariés sont employés par l'entreprise de création à titre permanent, seuls sont pris en compte les salaires et charges sociales correspondant à la période durant laquelle ces personnels ont été effectivement employés à la création du jeu vidéo éligible au crédit d'impôt ;
|
Code général des impôts, annexe iii
|
46 quater-0 YZG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018891019
|
2008-06-01 00:00:00
|
c08c294ae5a708ed74cbb1c4e95939ed5b25e19cad0fe975a8ce8ba331f4e839
|
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] |
Pour l'application des dispositions des articles 220 terdecies et 220 X du code général des impôts, les entreprises déposent une déclaration spéciale conforme à un modèle établi par l'administration avec le relevé de solde mentionné à l'article 360 auprès du service des impôts. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales des sociétés du groupe au relevé de solde relatif au résultat d'ensemble. Une copie de la déclaration spéciale est adressée dans le même délai au Centre national du cinéma et de l'image animée.
|
Code général des impôts, annexe iii
|
46 quater-0 YZH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179683
|
2010-05-01 00:00:00
|
2720c37547632274e097f0200ad8ac01da4ce36a5898cd827c3541a256638aef
|
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-0.014067479409277439,
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-0.017070595175027847
] |
Le crédit d'impôt prévu à l'article 220 terdecies du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les crédits d'impôt non restituables.
|
Code général des impôts, annexe iii
|
46 quater-0 YZI
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018891010
|
2008-06-01 00:00:00
|
82307d99b061dd8b3268b3fe34e38adebcbeb7c899530cb1f965b5274c8bac2e
|
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] |
Les plus-values ou moins-values réalisées par les caisses de crédit mutuel agricole et rural lors de la cession d'éléments d'actif immobilisés ou de titres de placement ne sont soumises à l'impôt que pour leur fraction acquise à compter du 1er janvier 1985. Pour les titres cotés, cette fraction est calculée en retenant comme prix de revient leur cours moyen pendant le mois de décembre 1984. Pour les titres de participation non cotés et les autres éléments d'actif immobilisés, ainsi que pour les titres de placement non cotés, la fraction acquise à compter du 1er janvier 1985 est calculée en proportion de la durée de détention du bien depuis cette date par rapport à sa durée totale de détention. En outre, pour les biens amortissables détenus depuis plus de deux ans, la partie de la plus-value ou moins-value réputée à court terme ne peut excéder le montant des amortissements déduits à compter du 1er janvier 1985 pour le calcul de l'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 Z
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298286
|
1986-07-31 00:00:00
|
a58e3ca461127819acc97865bf19526a8f55496e356cfbe6fb84ecdac988d012
|
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] |
Les provisions, autres que les provisions pour risques sur crédit à moyen ou à long terme mentionnées à l'article 46 quater-0 ZB existant au bilan de clôture de l'exercice 1984, sont regardées comme des réserves exonérées de l'impôt si elles ne répondent pas aux conditions du 5° du 1 de l'article 39 du code général des impôts ou si elles deviennent sans objet.
|
Code général des impôts, annexe iii
|
46 quater-0 ZC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298287
|
1986-07-31 00:00:00
|
f00ac56f0360bf252e87a189134cbaf63b00655575fbf3ec8391e68ce0aa0f40
|
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Les options mentionnées aux premier, deuxième, quatrième et cinquième alinéas du I de l'article 223 A du code général des impôts sont notifiées au service des impôts auprès duquel est souscrite la déclaration du résultat d'ensemble. La société mère adresse à ce même service : 1. Lors de la notification de l'option : a) la liste des personnes morales et des établissements stables qui seront membres du groupe. Cette liste indique, pour chaque société mentionnée au b, sa désignation, l'adresse de son siège social et la répartition de son capital et, pour chaque autre personne morale, sa désignation, l'adresse de son siège social et, le cas échéant, celle de son établissement stable, et la nature du lien qui l'unit à l'entité tête du groupe formé en application du quatrième ou cinquième alinéa du I de l'article 223 A du code général des impôts ; a bis) La liste des personnes morales et des établissements stables qui seront qualifiés de sociétés intermédiaires. Cette liste indique, pour chaque société mentionnée au b bis, sa désignation, l'adresse de son siège social, l'impôt étranger équivalent à l'impôt sur les sociétés auquel elle est soumise et la répartition de son capital et, pour chaque autre personne morale, sa désignation, l'adresse de son siège social et, le cas échéant, celle de son établissement stable, l'impôt étranger équivalent à l'impôt sur les sociétés auquel elle ou son établissement stable est soumis et la nature du lien qui l'unit à l'entité tête du groupe formé en application du quatrième ou cinquième alinéa du I de l'article 223 A du code général des impôts ; a ter) La liste des personnes morales et des établissements stables qui seront qualifiés de sociétés étrangères, comportant aussi la désignation de l'entité mère non résidente. Cette liste indique, pour chaque société étrangère et pour l'entité mère non résidente, sa désignation, l'adresse de son siège social, l'impôt étranger équivalent à l'impôt sur les sociétés auquel elle est soumise et la répartition de son capital et, pour chaque autre personne morale, sa désignation, l'adresse de son siège social et, le cas échéant, celle de son établissement stable, l'impôt étranger équivalent à l'impôt sur les sociétés auquel elle ou son établissement stable est soumis ; b) Des attestations par lesquelles les sociétés filiales font connaître leur accord pour que la société mère retienne leurs propres résultats pour la détermination du résultat d'ensemble ; b bis) Des attestations par lesquelles les sociétés filiales font connaître leur accord pour qu'elles soient qualifiées de sociétés intermédiaires ; b ter) Des attestations par lesquelles l'entité mère non résidente et les sociétés étrangères font connaître leur accord pour l'option de la société mère dans les conditions du deuxième alinéa du I de l'article 223 A du code général des impôts. Les sociétés membres d'un groupe constitué en application du deuxième alinéa du I de l'article 223 A du code général des impôts, autres que la société mère, accompagnent leurs attestations mentionnées au b d'attestations par lesquelles l'entité mère non résidente et, s'il y a lieu, les sociétés étrangères, font connaître leur accord pour que les résultats de ces sociétés soient retenus pour la détermination du résultat d'ensemble ; c) Le cas échéant, le document visé au premier alinéa du c du 6 de l'article 223 L du code général des impôts ou au deuxième alinéa du g du 6 du même article, qui comporte la liste et les attestations précédemment mentionnées. 2. Au plus tard à l'expiration du délai de dépôt de la déclaration de résultat de chacun des exercices arrêtés au cours de la période de validité de l'option : a) La liste des sociétés qui seront membres du groupe défini à l'article 223 A du code général des impôts, au titre de l'exercice suivant ; a bis) La liste des sociétés intermédiaires définies à l'article 223 A du code général des impôts ainsi que des sociétés qui cessent d'être qualifiées de sociétés intermédiaires au titre de l'exercice suivant ; a ter) La liste des sociétés qui seront qualifiées de sociétés étrangères au sens de l'article 223 A du code général des impôts, au titre de l'exercice suivant, ainsi que la liste des sociétés qui cessent d'être qualifiées de sociétés étrangères au titre de cet exercice suivant ; b) Les attestations mentionnées au b du 1 produites par les sociétés qui seront membres du groupe à compter de cet exercice suivant ; b bis) Les attestations mentionnées au b bis du 1 produites par les sociétés qui seront qualifiées de sociétés intermédiaires à compter de cet exercice suivant ; b ter) Les attestations mentionnées au b ter du 1 par lesquelles l'entité mère non résidente et les sociétés étrangères font connaître leurs accords mentionnés au même b ter du 1, applicables à compter de cet exercice suivant ; c) le cas échéant, l'extrait de l'annexe comptable comportant les informations suivantes sur les comptes combinés : nom de l'entreprise combinante, liste des entreprises du périmètre de combinaison et description de la nature des liens qui permettent de fonder les critères de sélection des entreprises dont les comptes sont combinés, ainsi que l'indication des motifs qui justifient la non-combinaison de certaines entreprises ; d) Le cas échéant, la référence de l'agrément collectif délivré par l'Autorité de contrôle prudentiel et de résolution pour elle-même et pour les caisses locales qui la détiennent. 2 bis. Dans les trois mois de l'acquisition des titres d'une société du groupe ou d'une autre société intermédiaire ou d'une société étrangère, l'attestation mentionnée au b bis du 1 produite par la société qui sera qualifiée de société intermédiaire à compter de l'exercice au cours duquel est intervenue cette acquisition, ou celle mentionnée, selon le cas, au premier ou au second alinéa du b ter du 1 produite par la société qui sera qualifiée de société étrangère à compter de l'exercice au cours duquel est intervenue cette acquisition. 3. En même temps que la déclaration du résultat d'ensemble de l'exercice au cours duquel le capital de la société mère vient à être détenu à hauteur de 95 % au moins, directement ou indirectement, par une personne morale passible de l'impôt sur les sociétés dans les conditions prévues au premier alinéa du d du 6 de l'article 223 L du code général des impôts, une lettre signée des représentants dûment mandatés de la société mère et de la société détentrice des titres qui indique, de manière précise, la nature, les circonstances et les justifications juridiques, économiques ou sociales de l'opération à l'origine de la détention en cause. Les dispositions du premier alinéa s'appliquent également lorsque le capital de l'entité mère non résidente vient à être détenu à hauteur de 95 % au moins, directement ou indirectement par une autre personne morale passible de l'impôt sur les sociétés, ou par une autre société ou un autre établissement stable remplissant les conditions définies au deuxième alinéa du I de l'article 223 A du code général des impôts, dans les conditions prévues au premier alinéa du d du 6 de l'article 223 L du même code. Dans ce cas, la lettre mentionnée au premier alinéa est signée des représentants dûment mandatés de l'entité mère non résidente et de la personne morale détentrice des titres. 4. L'accord d'une société étrangère, mentionné au deuxième alinéa du k du 6 de l'article 223 L du code général des impôts, pour se substituer à l'entité mère non résidente lorsque l'Etat dans lequel cette dernière est soumise à un impôt équivalent à l'impôt sur les sociétés se retire de l'Union européenne ou de l'accord sur l'Espace économique européen. Cet accord est adressé au plus tard à l'expiration du délai de dépôt de la déclaration de résultat de l'exercice au cours duquel intervient le retrait.
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Code général des impôts, annexe iii
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46 quater-0 ZD
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038650663
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2019-06-17 00:00:00
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eca5b4a29b34e3a1b6f61f8db220ac713e016f0ed7c403b7ee6c335e110d4969
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] |
Les sociétés filiales qui acceptent de faire partie du groupe défini à l'article 223 A du code général des impôts adressent l'attestation mentionnée à l'article 46 quater-0 ZD au service dont elles relèvent au plus tard à l'expiration du délai de dépôt de la déclaration de résultat de l'exercice précédant celui au titre duquel le régime défini à l'article 223 A précité s'applique. L'accord est valable jusqu'à la sortie du groupe de la société filiale concernée. Il peut être dénoncé au plus tard à l'expiration du délai de dépôt de la déclaration de résultat du dernier exercice précédant la période couverte par le renouvellement de l'option prévu au deuxième alinéa du III de l'article 223 A précité. Les sociétés filiales dont les résultats d'un exercice cesseront d'être pris en compte dans le résultat d'ensemble par décision de la société mère en informent le service des impôts dont elles relèvent au plus tard à l'expiration du délai de dépôt de la déclaration de résultat de l'exercice précédent. Pour remplir les obligations prévues au présent article et à l'article 46 quater-0 ZD, la société doit utiliser des documents conformes aux modèles établis par l'administration.
|
Code général des impôts, annexe iii
|
46 quater-0 ZE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031391609
|
2015-10-29 00:00:00
|
bd4302e920761c7284b32b73d6742b5ed6b482d94e0fafe9e4129d36fa5eab75
|
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] |
Pour l'application des dispositions de l'article 223 A du code général des impôts , les droits détenus indirectement à 95 % au moins s'entendent des droits détenus par l'intermédiaire d'une chaîne de participation. Le pourcentage de ces droits est apprécié en multipliant entre eux les taux de détention successifs. Toutefois, pour cette appréciation, la société qui détient 95% au moins du capital d'une autre société est considérée comme détenant ce capital en totalité. La phrase précédente ne s'applique pas pour l'appréciation de la détention du capital de la société mère d'un groupe formé en application des premier, quatrième ou cinquième alinéas du I de l'article 223 A du code général des impôts, ni pour l'appréciation de la détention du capital d'une entité mère non résidente au sens du deuxième alinéa du I de l'article 223 A précité. Peuvent être membres du groupe les sociétés détenues, dans les conditions mentionnées au sixième alinéa du I de l'article 223 A du code général des impôts, par une société établie hors de France dont l'établissement stable est membre du groupe, à la condition que leurs titres soient inscrits à l'actif du bilan fiscal de cet établissement stable.
|
Code général des impôts, annexe iii
|
46 quater-0 ZF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031391602
|
2015-10-29 00:00:00
|
78921e858b7f151021a980730d65634a7d617d97e69a9a88abca95f358e3ed46
|
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] |
La subvention indirecte mentionnée au premier alinéa de l'article 223 R du code général des impôts et déduite pour la détermination du résultat des exercices ouverts avant le 1er janvier 2019 s'entend des renonciations à recettes qui proviennent des prêts ou d'avances sans intérêt ou à un taux d'intérêt inférieur au taux du marché. Elle s'entend également de la livraison de biens ou de la prestation de services entre sociétés du groupe sans contrepartie ou pour un prix inférieur à leur prix de revient ou, s'agissant de biens composant l'actif immobilisé, pour un prix inférieur à leur valeur réelle. Constituent également une subvention indirecte au sens de l'article 223 R précité les excédents de charges qui proviennent des emprunts contractés, des avances reçues qui sont assortis d'un taux d'intérêt plus élevé que celui du marché. Il en est de même des achats de biens ou de services pour un prix plus élevé que leur valeur réelle.
|
Code général des impôts, annexe iii
|
46 quater-0 ZG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038650653
|
2019-06-17 00:00:00
|
b1d74bae8311442c19064c58d394b2ec0e00543e538a4711629c9f94a0566e69
|
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I.-(Sans objet). II.-Pour l'application des dispositions de l'article 223 F du code général des impôts , la société mère doit : 1. Réintégrer au résultat d'ensemble de chaque exercice une somme égale à la fraction de l'annuité fiscale d'amortissements pratiquée par la société cessionnaire, qui excède la dotation fiscale calculée dans les mêmes conditions et au même taux que cette annuité, sur la valeur nette que l'immobilisation amortissable avait, du point de vue fiscal, dans les écritures de la société du groupe qui a effectué la première cession à une autre société du même groupe. Cette dernière valeur est, le cas échéant, diminuée des amortissements différés en contravention aux dispositions de l'article 39 B du code déjà cité. En cas de cessions successives d'un même bien à l'intérieur du groupe, les valeurs nettes mentionnées au premier alinéa sont diminuées, lors de chaque cession, d'une somme égale aux amortissements calculés sur ces mêmes valeurs et admis en déduction du résultat d'ensemble depuis la précédente cession. 2. Comprendre dans le résultat ou plus-value ou moins-value nette à long terme d'ensemble de l'exercice de cession hors du groupe d'une immobilisation, autre que la cession de titres d'une société du groupe, la plus-value ou la moins-value calculée par différence entre : D'une part, le prix de vente de l'élément cédé ; Et, d'autre part, sa valeur d'origine dans les écritures de la société du groupe qui a effectué la première cession à une autre société du même groupe. Pour une immobilisation amortissable, cette valeur est diminuée d'un montant égal à la différence entre les amortissements effectivement déduits pour l'assiette de l'impôt pendant sa période d'utilisation par les sociétés du groupe et les sommes réintégrées au titre du 1 ci-dessus. Le cas échéant, la plus-value ainsi calculée est majorée des amortissements différés en contravention aux dispositions de l'article 39 B du code général des impôts . En cas de moins-value, celle-ci est diminuée des mêmes amortissements différés. 3. Comprendre dans le résultat ou la plus-value ou moins-value nette à long terme d'ensemble de l'exercice de cession le montant cumulé des plus-values ou des moins-values de cession de titres qui n'ont pas été retenues pour le calcul du résultat ou de la plus-value ou moins-value nette à long terme d'ensemble en application de l'article 223 F lorsque : a) La cession est réalisée par une société du groupe à une société autre qu'une société du groupe ou autre qu'une société intermédiaire, une société étrangère ou une entité mère non résidente, et porte sur des titres d'une autre société du groupe ; b) La cession est réalisée par une société intermédiaire, une société étrangère ou une entité mère non résidente, à une société autre qu'une société du groupe ou autre qu'une société intermédiaire, une société étrangère ou une entité mère non résidente et porte sur des titres d'une société qui demeure dans le groupe et qui ont été préalablement acquis auprès d'une société du groupe. III.-1. Les dispositions du 2 du II s'appliquent également lors de la sortie du groupe d'une des sociétés qui ont cédé une immobilisation autre que les titres d'une société du groupe à une autre société du groupe ou lors de la sortie du groupe de la société qui est propriétaire de cette immobilisation ou lors de l'apport d'une immobilisation amortissable entre sociétés du groupe lorsque cet apport bénéficie des dispositions de l'article 210 A du code général des impôts . Dans ce cas, la plus-value ou la moins-value est calculée en prenant pour premier terme de la différence : Pour une immobilisation amortissable, sa valeur nette comptable dans les écritures de la société qui en est propriétaire ; Pour une immobilisation non amortissable, son prix d'acquisition par la société qui en est propriétaire. 2. Les dispositions du 3 du II s'appliquent également lors de la sortie du groupe d'une des sociétés qui ont cédé des titres d'une société du groupe à une autre société du groupe ou à une société intermédiaire, ou à une société étrangère ou à une entité mère non résidente, ou lors de la sortie du groupe de la société qui est propriétaire de ces titres, ou lors de la sortie du groupe d'une société dont les titres ont fait l'objet d'une cession à une société intermédiaire, ou à une société étrangère ou à une entité mère non résidente. IV.-Pour déterminer le montant brut de la plus-value servant de base au calcul de la quote-part de frais et charges mentionnée au troisième alinéa de l'article 223 F du code général des impôts : 1. Les dispositions du 2 du II s'appliquent en cas de cession de titres autres que ceux d'une société du groupe et les dispositions du 3 du II s'appliquent en cas de cession de titres d'une société du groupe ; 2. Les dispositions du 1 du III s'appliquent en cas de sortie du groupe de la société propriétaire de titres autres que ceux d'une société du groupe et les dispositions du 2 du III s'appliquent lorsque la société propriétaire des titres d'une société du groupe, selon le cas, sort du groupe ou perd la qualité de société intermédiaire, de société étrangère ou d'entité mère non résidente. Pour l'application du présent IV, les sommes comprises dans la plus-value ou moins-value nette à long terme d'ensemble en application du deuxième alinéa de l'article 223 F précité au titre d'exercices ouverts à compter du 1er janvier 2019 sont considérées comme n'ayant pas été retenues pour le calcul de cette plus-value ou moins-value nette à long terme d'ensemble.
|
Code général des impôts, annexe iii
|
46 quater-0 ZH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038650642
|
2019-06-17 00:00:00
|
6a655b8880eb8772e21c203678d868d050847711a7e5bbb8affa5d77d6114ac7
|
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] |
Pour l'application du 2 de l'article 223 N du code général des impôts , les acomptes que la société mère doit verser pour le compte de la société qui cesse de faire partie du groupe sont payés au comptable de la direction générale des finances publiques du lieu d'imposition de cette dernière société. Ces acomptes sont déterminés d'après le résultat de cette même société selon les modalités prévues à l'article 1668 du même code.
|
Code général des impôts, annexe iii
|
46 quater-0 ZJ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625152
|
2012-04-01 00:00:00
|
b2437052502d16d70f0fd5522a265b9fc236744d28f9b3894e28b26b3bf30c5d
|
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1. La fraction du déficit pour laquelle le bénéfice de l'application des dispositions du 5 de l'article 223 I du code général des impôts est demandée est calculée après qu'il a été, le cas échéant, procédé aux réintégrations mentionnées aux c, d, e, f, i ou j du 6 de l'article 223 L du même code. Cette fraction du déficit qui correspond à celui des sociétés membres du groupe ayant cessé ou des sociétés apportées et faisant partie du nouveau groupe, ou à celui des sociétés membres du groupe ayant cessé absorbées par les sociétés précitées ou scindées à leur profit dans les conditions prévues au 5 de l'article 223 I du code général des impôts, est calculée par application au déficit restant à reporter du rapport existant, pour chaque exercice, entre la somme des déficits pris en compte pour la détermination du résultat d'ensemble au titre de ces sociétés et la somme des déficits de même nature pris en compte pour l'ensemble des sociétés du groupe. Cette fraction ne peut excéder le montant dont le transfert a été admis, le cas échéant, dans le cadre d'une décision d'agrément prise en application du 6 ou du 7 de l'article 223 I du code général des impôts. Lorsque la cessation du groupe résulte d'une scission, le déficit d'ensemble est, préalablement au calcul effectué au premier alinéa, réparti entre les branches apportées en fonction de l'origine de ce déficit. Le déficit qui ne peut être affecté à une branche est réparti selon les modalités prévues au deuxième membre de la deuxième phrase du premier alinéa du e du 6 de l'article 223 L du code général des impôts. Pour chacun des nouveaux groupes, la fraction du déficit restant à reporter et qui peut être imputée dans les conditions prévues au 5 de l'article 223 I de ce code est alors calculée, au titre de chaque exercice, selon les modalités précisées au premier alinéa. La liste des sociétés pour lesquelles le bénéfice des dispositions du 5 de l'article 223 I du code général des impôts est demandé est jointe à l'option et figure de manière distincte sur le document prévu aux c, d, e, g, i ou j du 6 de l'article 223 L de ce code concernant l'identité des sociétés membres du nouveau groupe. 2. Pour l'application du troisième alinéa de l'article 223 R du code général des impôts : a) La partie du déficit qui ne peut plus être imputée lorsqu'une société qui y est mentionnée sort du groupe est calculée en considérant que les déficits déjà imputés correspondent à ceux de cette société et à ceux des sociétés qu'elle avait absorbées au sein du groupe ayant cessé ou qui avaient été scindées à son profit au sein du groupe ayant cessé dans les conditions mentionnées au 5 de l'article 223 I du code général des impôts ; b) La somme ainsi calculée est imputée sur le déficit encore reportable subi au titre de l'exercice le plus ancien ; c) La partie du déficit qui demeure imputable dans les conditions prévues au 5 de l'article 223 I du code général des impôts est réduite à due concurrence. 3. La société qui sort d'un groupe d'intégration fiscale dans les conditions prévues au deuxième alinéa de l'article 223 E du code général des impôts conserve le droit d'imputer sur son bénéfice : a Dans le cas où le résultat d'ensemble du groupe est déficitaire, le montant de son déficit pris en compte pour la détermination du résultat d'ensemble de l'exercice, multiplié par le rapport entre, au numérateur, le déficit d'ensemble de l'exercice et, au dénominateur, la somme des déficits des sociétés du groupe pris en compte pour la détermination du résultat d'ensemble de l'exercice, auquel s'ajoute le montant qu'elle aurait pu imputer sur son bénéfice en sortant du groupe au cours de l'exercice précédent ; b Dans le cas où le résultat d'ensemble du groupe est nul, une proportion des déficits d'ensemble reportables égale à celle qu'elle aurait obtenue en sortant du groupe au cours de l'exercice précédent. Le montant déterminé conformément au a ou au b est réduit dans le rapport entre la fraction du déficit d'ensemble susceptible d'être imputé dans les conditions prévues à l'article 223 G du code général des impôts et le montant global du déficit d'ensemble encore reportable à la clôture de l'exercice du groupe précédant celui au cours duquel intervient la sortie de la société. La moins-value nette à long terme que la société conserve le droit d'imputer sur ses plus-values nettes à long terme est déterminée selon les mêmes modalités.
|
Code général des impôts, annexe iii
|
46 quater-0 ZJ bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043264317
|
2021-03-19 00:00:00
|
7cef8da498e4c2aba170e2b9d734f00264d6880803121641698b0b235824cfe1
|
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] |
La déclaration de résultats visée à l'article 53 A du code général des impôts comporte les éléments nécessaires au contrôle du résultat d'ensemble. Elle est souscrite en double exemplaire par chaque société membre du groupe, qui doit joindre en outre : a) l'état des rectifications apportées à son résultat pour la détermination du résultat d'ensemble ; b) l'état de détermination du bénéfice et de la plus-value nette à long terme ouvrant droit à exonération en application du III de l'article 44 octies A , du III de l'article 44 duodecies et du III de l'article 44 terdecies du code général des impôts. La société mère dépose, au plus tard à l'expiration du délai de dépôt de son relevé de solde auprès du comptable de la direction générale des finances publiques, la liste des sociétés membres du groupe, des sociétés intermédiaires, de l'entité mère non résidente et des sociétés étrangères, ainsi que des sociétés qui cessent d'être membres de ce groupe défini à l'article 223 A du code général des impôts ou qui cessent d'être qualifiées de sociétés intermédiaires, d'entité mère non résidente ou de sociétés étrangères. Cette liste indique le taux de détention directe et indirecte par la société mère ou l'entité mère non résidente. Cette liste constitue une annexe à la déclaration d'impôt sur les sociétés au sens de l'article 1649 quater B quater du code général des impôts pour la modalité de souscription par voie électronique.
|
Code général des impôts, annexe iii
|
46 quater-0 ZK
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766216
|
2022-05-07 00:00:00
|
39b6490475cdc0d5c31eaea715047bda5fa0891d9821fd14943541dab00d1da5
|
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La déclaration du résultat d'ensemble visée à l' article 223 Q du code général des impôts comprend les éléments nécessaires à la détermination et au contrôle de ce résultat. La société mère doit joindre à cette déclaration : 1. Un état des subventions directes ou indirectes et des abandons de créances consentis ou reçus pour chacune des sociétés membres du groupe, au cours d'exercices ouverts avant le 1er janvier 2019, indiquant la dénomination des sociétés concernées ainsi que la nature et le montant de ces subventions ou abandons. 1 bis. Un état des plus-values ou moins-values de cession d'actifs immobilisés non retenues pour le calcul du résultat ou de la plus ou moins-value nette à long terme d'ensemble en application de l' article 223 F du code général des impôts , indiquant, pour chaque immobilisation concernée : a) La nature du bien ; b) L'identité de son propriétaire (dénomination, adresse, le cas échéant numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce ) à la clôture de l'exercice ; c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ; d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ; e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ; f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ; g) Le montant cumulé des plus-values ou moins-values qui n'ont pas été retenues pour le calcul du résultat ou de la plus-value ou moins-value nette à long terme d'ensemble en application de l'article 223 F précité. 1 ter. un état des plus-values ou moins-values de cession de titres de participation non retenues dans la plus-value ou moins-value nette à long terme d'ensemble au titre des exercices ouverts avant le 1er janvier 2019 et à raison desquelles la quote-part de frais et charges mentionnée au troisième alinéa de l'article 223 F du code général des impôts n'a pas encore été appliquée. Cet état mentionne les indications prévues aux a à d et au g du 1 bis ; 2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ; 3. Un tableau de synthèse de ces rectifications ; 4. Un tableau de détermination du résultat d'ensemble du groupe ; 5. Des états faisant apparaître les déficits d'ensemble, les plus-values nettes ou moins-values nettes à long terme d'ensemble et les crédits d'impôt susceptibles d'être utilisés par la société mère ; 6. Dans les situations visées aux c, d, e, f, g, i ou j du 6 de l'article 223 L du code général des impôts , des états faisant apparaître : a) La quotité du déficit qui peut s'imputer sur les résultats des sociétés membres du groupe ayant cessé ou des sociétés apportées et qui font partie du nouveau groupe, mentionnée au 5 de l'article 223 I du même code, et la quote-part de ce déficit qui provient de chacune des sociétés pour lesquelles le bénéfice de cette imputation a été demandé et de chacune des sociétés membres du groupe ayant cessé absorbées par les sociétés précitées ou scindées à leur profit dans les conditions mentionnées au 5 de l'article 223 I du code général des impôts ; b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés membres du groupe ayant cessé ou des sociétés apportées et qui font partie du nouveau groupe ; c) Le montant du déficit qui ne peut plus être imputé du fait de la sortie du groupe de l'une des sociétés membres du groupe ayant cessé ou des sociétés apportées et qui font partie du nouveau groupe, en application des dispositions du troisième alinéa de l'article 223 R du code général des impôts . 6 bis. Dans les situations mentionnées au h du 6 de l'article 223 L du code général des impôts, des états faisant apparaître, par société sortie du groupe, la quotité du déficit et de la moins-value nette à long terme d'ensemble mentionnée au deuxième alinéa de l'article 223 E du code général des impôts revenant à chacune d'elles. 7. (Périmé) 8. Un document indiquant les sociétés du groupe relevant des dispositions des articles 44 octies , 44 octies A , 44 duodecies et 44 terdecies du code général des impôts, comportant les éléments nécessaires au calcul de la fraction du bénéfice et de la plus-value nette à long terme d'ensemble exonérés en application du III de l'article 44 octies A, du III de l'article 44 duodecies et du III de l'article 44 terdecies du code général des impôts . 9. Un état faisant apparaître les charges financières nettes non admises en déduction du résultat d'ensemble de l'exercice en application des I, VI et VII de l'article 223 B bis du code général des impôts , ainsi que le suivi des charges financières nettes non admises en déduction au titre des exercices précédents et des capacités de déduction inemployées au titre des cinq exercices précédents, en application du VIII de l'article 223 B bis précité. 10. Un état des rectifications prévues aux deuxième, troisième et sixième alinéas de l'article 223 B et à l' article 223 D du code général des impôts qui sont afférentes aux opérations réalisées entre des sociétés du groupe et des sociétés intermédiaires, des sociétés étrangères ou l'entité mère non résidente. Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.
|
Code général des impôts, annexe iii
|
46 quater-0 ZL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642443
|
2024-06-02 00:00:00
|
e90b235326d5b5d9a696be145155382d85358b480f081754d56b8126db157b39
|
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] |
Les règles prévues à la présente annexe concernant la société mère d'un groupe au sens de l' article 223 A du code général des impôts sont applicables à l'établissement public industriel et commercial qui se constitue seul redevable de l'impôt sur les sociétés en application des dispositions de l'article 223 A bis du même code. Les règles prévues à la présente annexe concernant les sociétés membres d'un groupe sont applicables aux établissements publics industriels et commerciaux et aux sociétés membres d'un groupe au sens de l'article 223 A bis du code précité. Les documents qu'adresse, en application du 2 de l'article 46 quater-0 ZD , l'établissement public qui s'est constitué seul redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats d'un groupe au sens de l'article 223 A bis du code général des impôts sont complétés, dans le délai prévu au même 2, de l'extrait de l'annexe comptable comportant les informations suivantes sur les comptes consolidés établis dans les conditions prévues au premier alinéa de l'article L. 233-18 du code de commerce : nom de l'établissement public industriel et commercial qui établit les comptes consolidés, liste des établissements du périmètre de consolidation et description de la nature des liens qui permettent de fonder les critères de sélection des établissements dont les comptes sont consolidés, ainsi que l'indication des motifs qui justifient la non-consolidation de certains établissements.
|
Code général des impôts, annexe iii
|
46 quater-0 ZM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031391519
|
2015-10-29 00:00:00
|
3dacd3746e7d8f43b63fa11aba194458384f385efbef250ea73ee5a505ad59fa
|
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] |
Les entreprises doivent exercer l'option mentionnée au III de l'article 209-0 B du code général des impôts au plus tard à la date limite de dépôt de la déclaration de résultat du premier exercice de la période pour laquelle elles désirent bénéficier du régime prévu audit article. L'option est notifiée sur papier libre ou par voie électronique au service des impôts auprès duquel est souscrite la déclaration de résultat.
|
Code général des impôts, annexe iii
|
46 quater-0 ZS bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298343
|
2003-11-22 00:00:00
|
247a4e5bce5253ef6ff8425c357afbbc0cdf5d6a9e57ea7a0ebb515ee435e37d
|
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] |
Les entreprises qui ont exercé l'option mentionnée au III de l'article 209-0 B du code général des impôts doivent joindre aux déclarations de résultat qu'elles sont tenues de souscrire un état de détermination des bénéfices conforme au modèle établi par l'administration.
|
Code général des impôts, annexe iii
|
46 quater-0 ZS bis A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298345
|
2007-01-01 00:00:00
|
2ef6d464fcbc671254875bed15b65835f52e4f4b270a08bdcd528c840752f0bb
|
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] |
La déclaration spéciale mentionnée au IV de l'article 210-0 A du code général des impôts mentionne : 1° La date de réalisation et la nature de l'opération, les nom ou dénomination et adresses des personnes concernées par cette opération, y compris, le cas échéant, celles de l'établissement stable situé en France de la personne morale étrangère, les liens capitalistiques entre ces mêmes personnes avant la réalisation de l'opération et la nature exacte de l'activité exercée par la personne morale étrangère mentionnée au IV de l'article 210-0 A précité ; 2° Les motifs et buts de l'opération réalisée, notamment les améliorations recherchées, ainsi que les éventuelles opérations de cession, de fusion, de scission ou d'apport partiel d'actif préalables et subséquentes en lien avec cette opération ; 3° Les conséquences économiques et fiscales de l'opération réalisée, notamment sur les activités, moyens et fonctions maintenus en France et transférés à l'étranger.
|
Code général des impôts, annexe iii
|
46 quater-0 ZS ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036967666
|
2018-06-01 00:00:00
|
10a42db1bf011f119ec7b512bcdbe01e233bebced85685ecfdc0ce87ae1089fb
|
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] |
Les œuvres cinématographiques ou audiovisuelles dont les dépenses de production ouvrent droit au bénéfice du crédit d'impôt prévu aux articles 220 quaterdecies et 220 Z bis du code général des impôts sont celles qui satisfont aux conditions prévues à la section 3 du chapitre 1er du titre III du livre III de la partie réglementaire du code du cinéma et de l'image animée pris pour l'application des articles 220 quaterdecies et 220 Z bis du code général des impôts et relatif à l'agrément des œuvres cinématographiques et audiovisuelles ouvrant droit au crédit d'impôt pour dépenses de production exécutive en France d'œuvres cinématographiques ou audiovisuelles étrangères. Les entreprises de production exécutive qui peuvent bénéficier du crédit d'impôt prévu aux articles 220 quaterdecies et 220 Z bis du code général des impôts sont celles définies à l'article D. 331-38 du code du cinéma et de l'image animée .
|
Code général des impôts, annexe iii
|
46 quater-0 ZY bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032702647
|
2016-06-13 00:00:00
|
d153005f59ba65d481119c7a87ba1143eb1b170da8978ea76cd9b78448dcc93f
|
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] |
Pour la détermination des dépenses mentionnées au III de l'article 220 quaterdecies du code général des impôts, il y a lieu de retenir : 1. Au titre des rémunérations versées aux auteurs énumérés à l'article L. 113-7 du code de la propriété intellectuelle et des charges sociales y afférentes : les avances à valoir sur les recettes d'exploitation versées par l'entreprise de production exécutive aux auteurs en contrepartie de la commande et de l'acquisition des droits nécessaires à la réalisation de l'œuvre, ainsi que les charges sociales y afférentes lorsqu'elles correspondent à des cotisations sociales obligatoires ; 2. Au titre des rémunérations versées aux artistes-interprètes mentionnés à l'article L. 212-4 du code de la propriété intellectuelle et aux artistes de complément et des charges sociales y afférentes : la part de la rémunération versée par l'entreprise de production exécutive aux artistes-interprètes et artistes de complément, correspondant aux rémunérations minimales prévues par les conventions et accords collectifs de la production cinématographique ou audiovisuelle, ainsi que les charges sociales y afférentes lorsqu'elles correspondent à des cotisations sociales obligatoires ; 3. Au titre des salaires versés aux personnels de la réalisation et de la production et des charges sociales y afférentes : les rémunérations et leurs accessoires versés par l'entreprise de production exécutive aux techniciens de la production, aux ouvriers de la production et aux collaborateurs chargés de la préparation et de la fabrication de l'animation, ainsi que les charges sociales y afférentes lorsqu'elles correspondent à des cotisations sociales obligatoires. Lorsque les personnels de la réalisation et de la production sont employés par l'entreprise de production exécutive à titre permanent, seuls sont pris en compte les salaires et charges sociales correspondant à la période durant laquelle ces personnels ont été effectivement employés à la réalisation de l'œuvre éligible au crédit d'impôt ; 4. Au titre des dépenses liées au recours aux industries techniques et autres prestataires de la création cinématographique et audiovisuelle : a) Les dépenses liées à l'utilisation de studios de prises de vues, y compris la construction de décors, d'effets spéciaux de tournage, de costumes, de coiffures et maquillage, à savoir : les dépenses de location des plateaux de tournage et annexes, de location de lieux loués spécifiquement pour le tournage à l'exclusion des lieux d'habitation, de construction de décors sur les lieux de tournage, de location de biens meubles strictement nécessaires à la construction ou l'élaboration des décors, d'éclairage, de préparation et de réalisation des effets spéciaux de tournage, y compris les cascades, de location et de fabrication des costumes, de coiffures et de maquillage ; b) Les dépenses de matériels techniques de tournage, à savoir : les dépenses de matériels de prises de vues, de machinerie, d'éclairage et de prise de son ; c) Les dépenses liées au recours à des prestataires spécialisés dans les travaux de préparation et de fabrication de l'animation, à savoir : les dépenses correspondant aux travaux facturés par les entreprises qui effectuent, pour le compte des entreprises de production exécutive, la préparation et la fabrication de l'animation ainsi que les dépenses de construction de décors ; d) Les dépenses de matériels techniques nécessaires à la fabrication des images, à savoir : les dépenses de matériels de prise de vues et d'éclairage ainsi que les dépenses d'équipements, de fournitures, de matériels et logiciels informatiques directement affectés à la mise en place et à la fabrication de l'animation d'une œuvre déterminée. Les logiciels informatiques précités doivent être amortis au cours de la période de réalisation de l'œuvre pour laquelle ils ont été spécialement créés ou acquis ; e) Les dépenses de postproduction, y compris les effets spéciaux, à savoir : les dépenses de laboratoire image, de montage des images, d'enregistrement des voix, de bruitage et création sonore, de mixage, de montage du son, d'effets spéciaux numériques et de génériques et bandes-annonces ; f) Les dépenses de pellicules et autres supports d'images et les dépenses de laboratoire, à savoir : les dépenses de pellicules négatives image, de pellicules magnétiques son et plus généralement de tous supports analogiques ou numériques d'images et de son, de laboratoires de tournage, de laboratoires de finition, de laboratoire vidéo et de sous-titrage ; 5. Au titre des dépenses de transport, de restauration et d'hébergement : les dépenses de transport de biens et de matériels artistiques et techniques, ainsi que les dépenses de transport, de restauration et d'hébergement des équipes artistiques et techniques, strictement nécessaires aux besoins de la production de l'œuvre. Les dépenses de transport des équipes artistiques et techniques sont comprises dans l'assiette du crédit d'impôt dans la limite de 200 euros par trajet et par personne en France métropolitaine et de 500 euros par trajet effectué par personne entre la France métropolitaine et les départements et autres collectivités d'outre-mer ou entre la France et le pays dont sont ressortissants les membres des équipes artistiques et techniques. Les dépenses de restauration sont comprises dans l'assiette du crédit d'impôt dans la limite de 30 euros par repas et par personne. Les dépenses d'hébergement sont comprises dans l'assiette du crédit d'impôt dans la limite de 270 euros par nuitée dans la ville de Paris et les départements des Hauts-de-Seine, de la Seine-Saint-Denis et du Val-de-Marne, et de 200 euros dans les autres départements.
|
Code général des impôts, annexe iii
|
46 quater-0 ZY ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042905260
|
2021-01-01 00:00:00
|
fe4cf174eacb1887957587495153280eb140b41b0d57fd08ce87272d8935bc98
|
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] |
Pour la détermination des dépenses mentionnées au d du 1 du III de l'article 220 quaterdecies du code général des impôts, il y a lieu de retenir les dotations aux amortissements fiscalement déductibles afférentes aux immobilisations détenues par l'entreprise de production exécutive et affectées directement à la réalisation de l'œuvre cinématographique ou de l'œuvre audiovisuelle ouvrant droit au crédit d'impôt. Seules sont prises en compte les dotations aux amortissements correspondant à la période durant laquelle l'immobilisation a été effectivement utilisée pour la réalisation de l'œuvre éligible au crédit d'impôt.
|
Code général des impôts, annexe iii
|
46 quater-0 ZY quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021365472
|
2009-12-02 00:00:00
|
5e298fcb44c8ac13dfc7c4b36ef94447476ec9562f5c67b7c1f36c3fe60c582e
|
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] |
I.-Les artistes-interprètes et les artistes de complément mentionnés au b du 1 du III de l'article 220 quaterdecies du code général des impôts comprennent : 1. Les acteurs et les artistes-interprètes assurant le doublage, le commentaire, la voix hors champ ou la postsynchronisation ; 2. Les artistes musiciens engagés pour l'enregistrement sonore de leur interprétation ou exécution d'œuvres musicales destinées à être incorporées aux œuvres cinématographiques ou audiovisuelles ; 3. Les artistes du spectacle considérés comme artistes de complément par les usages professionnels, notamment par les conventions et accords collectifs de la production cinématographique ou audiovisuelle. II.-Les personnels mentionnés au c du 1 du III de l'article 220 quaterdecies du code général des impôts comprennent : 1. Les techniciens de la production qui sont ceux en charge : de la direction artistique et du développement ; de la réalisation ; de la préparation et de l'assistance de réalisation ; de la direction d'écriture ; de la technique et de la qualité artistique des prises de vues ; de la technique et de la qualité artistique des enregistrements sonores ; de la création artistique et de l'exécution des décors ; de la création artistique des costumes, perruques et accessoires vestimentaires ; de la confection des costumes et accessoires vestimentaires ; de l'habillage et de l'entretien des costumes ; du maquillage de composition des acteurs ; de la confection des perruques et postiches et de l'exécution des coiffures ; des accessoires de plateau et de décor ; de l'assemblage artistique et technique des images et des sons ; de la préparation et de la réalisation des effets spéciaux de tournage, y compris les cascades ; de la direction et de la gestion administrative, technique et comptable de la production ; 2. Les ouvriers de la production qui sont ceux en charge : de la machinerie ; de l'éclairage ; de la construction des décors ; 3. Les collaborateurs chargés de la préparation de l'animation qui sont ceux en charge : de la création du scénarimage ; de la conception et de la modélisation des personnages ; de la conception et de la modélisation des décors ; des feuilles d'exposition ; de la prévisualisation ; 4. Les collaborateurs chargés de la fabrication de l'animation qui sont ceux en charge : de la mise en place de l'animation ; de la rotoscopie ; du suivi de mouvement ; de l'exécution de l'animation ; de la capture de mouvement ; de la mise en place des décors ; de l'exécution des décors ; du traçage-gouachage, de la colorisation, du rendu et de l'éclairage ; de l'assemblage numérique ; des effets spéciaux ; de l'assemblage artistique et technique des images et du son.
|
Code général des impôts, annexe iii
|
46 quater-0 ZY quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021365469
|
2009-12-02 00:00:00
|
dd5e52b623f559714eeb335045fc23ad1ced4f1d0ec023491cc7ff3e6e955d5d
|
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