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Le crédit d'impôt prévu à l'article 220 quaterdecies 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 ZY sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021365466
2009-12-02 00:00:00
f80586fa0cf07fc440f6cc42c7b2678af206cb17acd23e7c941a17e8f2db592b
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Pour l'application des dispositions des articles 220 Z bis et 220 quaterdecies 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 ZY septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032362726
2016-04-03 00:00:00
042e234e2cde91d31bb6169e875ee0a64f438b0e0fc456e6db85c7260e23405b
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Pour la détermination des dépenses mentionnées au a du 1° du III de l'article 220 quindecies 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 ZY octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033104723
2016-09-10 00:00:00
a5a48fb226bb96a0ffde2c5fefd450c669bf2a80433cf59ea8f9ed020ce43734
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Pour la détermination des dépenses mentionnées au g du 1° du III de l'article 220 quindecies 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 réalisation du spectacle vivant musical ou de variétés 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 du spectacle éligible au crédit d'impôt.
Code général des impôts, annexe iii
46 quater-0 ZY nonies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042396585
2020-10-04 00:00:00
c9dea9c571d16edf61690b2f9ac0cb7e07713120163acc226034d0be73aa1cb6
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Pour la détermination des dépenses mentionnées au i du 1° du III de l'article 220 quindecies 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.
Code général des impôts, annexe iii
46 quater-0 ZY decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033104729
2016-09-10 00:00:00
682b61da6d9ec313984914be193f36f33ae32cc44636884647678bbfa99a550f
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Pour l'application des articles 220 quindecies et 220 S 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 ZY undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033104732
2016-09-10 00:00:00
2be97f25d72fdcfdc35987b5fcff9a87adcb5219522122c9c3aef8b80a1fba03
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Le crédit d'impôt prévu à l' article 220 quindecies 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 ZY duodecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033104736
2016-09-10 00:00:00
a9223191552099490b490de1457116591c8d86169a918b7ed4e2b15e350cfff7
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Pour la détermination des dépenses mentionnées au a du 1° du III de l'article 220 sexdecies 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 ZY terdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043537000
2021-05-28 00:00:00
7cd63c8367a8ae852465f73d38d9fefce1ff91076ee38fc073917c822d2b607e
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Pour la détermination des dépenses mentionnées au g du 1° du III de l' article 220 sexdecies du code général des impôts , il y a lieu de retenir la part des dotations aux amortissements fiscalement déductibles afférentes aux immobilisations détenues par l'entreprise et affectées directement à la réalisation des soixante premières représentations théâtrales d'œuvres dramatiques ou de cirque ouvrant droit au crédit d'impôt.
Code général des impôts, annexe iii
46 quater-0 ZY quaterdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049507947
2024-05-06 00:00:00
218899d5e7503aec5c0d78dec1caa3ffe8229a2d600bd97be017f0d7cac7f73a
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Pour la détermination des dépenses mentionnées au i du 1° du III de l'article 220 sexdecies 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.
Code général des impôts, annexe iii
46 quater-0 ZY quindecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043537004
2021-05-28 00:00:00
1734552c58ff63a513cb2abcb87babfe844e1c8aad2965643b80d3a8727719b5
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Pour l'application des articles 220 sexdecies et 220 T du code général des impôts, les entreprises déclarent les 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 même code. La société mère d'un groupe au sens de l'article 223 A du code précité déclare les 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 ZY sexdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043537006
2021-05-28 00:00:00
05cf8cafb049ecd0176c0d17efc52eb206b8ff12fce06e92ec40d5af00f78e71
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Le crédit d'impôt prévu à l'article 220 sexdecies 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 ZY septdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043537008
2021-05-28 00:00:00
98dc555c12a4482bfb7b7e92610d1e832e5f151201d5222795f2a5f92d26c651
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La réserve spéciale visée au septième alinéa du f du I de l'article 219 du code général des impôts doit être individualisée dans un sous-compte distinct des autres comptes de réserves au passif du bilan.
Code général des impôts, annexe iii
46 quater-0 ZZ
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298359
2002-03-31 00:00:00
805fb26b4b39650cdcc4ee349e30894c1cbfe1fbeb9197d366cfbdd3d2f5d904
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Pour bénéficier des dispositions du f du I de l'article 219 du code général des impôts, le contribuable doit joindre à la déclaration des résultats de la période d'imposition considérée les documents suivants conformes aux modèles établis par l'administration : a. un état de la répartition du capital social ; b. un engagement à souscrire au titre du premier de la série de trois exercices bénéficiaires pour lequel la société entend bénéficier des dispositions déjà citées ; c. un état de suivi des bénéfices imposés au taux réduit et à incorporer au capital.
Code général des impôts, annexe iii
46 quater-0 ZZ bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298361
2002-03-31 00:00:00
02217aa8943e6adca53792f1ba7b3e12de62ac6859a19b1261eb121b7879474a
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Pour bénéficier des dispositions du b du I de l'article 219 du code général des impôts, le contribuable doit joindre à la déclaration des résultats de la période d'imposition considérée un état de détermination des bénéfices imposés au taux réduit, conforme au modèle établi par l'administration. La personne mentionnée au premier alinéa doit également joindre un état de la répartition de son capital social, conforme au modèle établi par l'administration.
Code général des impôts, annexe iii
46 quater-0 ZZ bis A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298362
2002-03-31 00:00:00
8018ea92fee17572576d13e95526c1a504f242eba1914cb58ca096c60106b7ba
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-0.02978098951280117, -0.0442834198474884, -0.034508928656578064, 0.027717098593711853 ]
Les sociétés qui ont opté pour l'exonération de l'impôt sur les sociétés en application des II et III bis de l'article 208 C du code général des impôts et les sociétés soumises à l'impôt sur les sociétés qui se transforment en sociétés de placement à prépondérance immobilière à capital variable doivent joindre à leur déclaration visée au 3 de l'article 201 du même code un détail des plus-values soumises à la taxation prévue au IV de l'article 219 du même code. Celles qui ont opté pour l'exonération de l'impôt sur les sociétés en application du II de l'article 208 C du code général des impôts doivent également joindre à leur déclaration de résultat de l'exercice au titre duquel leur impôt sur les sociétés est majoré des taxations prévues à la dernière phrase du premier alinéa du IV de ce même article un détail des plus-values latentes qui y sont soumises.
Code général des impôts, annexe iii
46 quater-0 ZZ bis B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020739964
2009-06-15 00:00:00
376279c149ff783e7ea5ea842caf11c2009c1d817ca271114bd507fec96af2ff
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I. – L'engagement de transformation ou de construction prévu au premier alinéa du II de l'article 210 F du code général des impôts est pris dans l'acte constatant la cession, selon le cas, du local ou du terrain à bâtir. Lorsque la surface totale mentionnée sur le permis de construire du programme immobilier ou sur la déclaration préalable de travaux n'est pas intégralement affectée à des locaux à usage d'habitation, l'engagement mentionne la proportion de la surface totale affectée à cet usage. Une copie de l'engagement mentionné au premier alinéa doit être jointe à la déclaration de résultat de la personne morale cédante et de la personne morale, de l'organisme ou de l'association cessionnaire, afférente à l'exercice au cours duquel est réalisée la cession. II. – La copie de l'engagement prévu au quatrième alinéa du II de l'article 210 F du code général des impôts doit être jointe à la déclaration de résultat de la société absorbante, afférente à l'exercice au cours duquel est réalisée la fusion.
Code général des impôts, annexe iii
46 quater-0 ZZ bis D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049634793
2024-06-02 00:00:00
04fa2b250118c059ef781d0717da416d8796b9e100ec10b8d7a77d5db9120394
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Pour l'application de l' avant-dernier alinéa du I de l'article 210 F du code général des impôts , les communes situées dans des zones géographiques se caractérisant par un déséquilibre particulièrement important entre l'offre et la demande de logements s'entendent de celles classées dans les zones A bis et A telles qu'elles sont définies à l' article D. 304-1 du code de la construction et de l'habitation .
Code général des impôts, annexe iii
46 quater-0 ZZ bis E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043166044
2021-02-21 00:00:00
6c40dcb222612ea96c29f83a7712f7bc135eab21145cc17bf590c00b875da56e
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La demande de prolongation du délai de quatre ans ou du délai de six ans mentionnée au III de l'article 210 F du code général des impôts est formulée au plus tard trois mois avant l'expiration du délai initial. Elle précise la consistance des travaux prévus dans l'engagement de transformation ou de construction et les motifs pour lesquels ces travaux ne seront pas achevés dans le délai initial. L'autorité compétente de l'Etat mentionnée au même III est le directeur départemental ou, le cas échéant, régional des finances publiques du lieu de situation de l'immeuble. La demande de renouvellement de la prolongation est formulée dans les conditions prévues aux deux alinéas précédents et au plus tard trois mois avant l'expiration de la prolongation initiale.
Code général des impôts, annexe iii
46 quater-0 ZZ bis F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049634788
2024-06-02 00:00:00
c9463c03c055d7c8a710b4fe8c1639bf325fad65ee6e1ca24c66d4cdfed0aaf8
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Les documents mentionnés au premier alinéa de l'article 140 nonies de l'annexe II au code général des impôts sont ceux énumérés au II de l'article 46 AG quaterdecies . La période mentionnée au second alinéa de l'article 140 nonies déjà cité est celle indiquée au 1° du I de l'article 217 undecies du code général des impôts. Pour l'application du troisième alinéa de l'article 140 nonies précité, les montants annuels du loyer et des ressources du locataire ne peuvent excéder les limites mentionnées aux 1 et 2 de l'article 46 AG duodecies . Le prix de revient mentionné au sixième alinéa du I de l'article 217 undecies du code général des impôts inclut, pour leur montant réel et justifié, les sommes indiquées au VI de l'article 46 AG sexdecies.
Code général des impôts, annexe iii
46 quater-0 ZZ ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759882
2022-05-07 00:00:00
428be35fc041aac4bc096c68aa3cf3374eddb85516ebaeb445576810095751b9
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Pour l'application du troisième alinéa du I de l'article 217 undecies du code général des impôts, les véhicules strictement indispensables à l'activité de l'exploitant sont définis par arrêté du ministre chargé du budget.
Code général des impôts, annexe iii
46 quater-0 ZZ ter A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107196
2015-08-28 00:00:00
9dee6f163a6cccbd3ca575cf3259e06fc79c31c935013aec82c693038f26dda8
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-0.03679950162768364, 0.005348492413759232 ]
Les sociétés à responsabilité limitée exerçant une activité industrielle, commerciale, artisanale ou agricole et formées uniquement entre personnes parentes en ligne directe ou entre frères et soeurs, ainsi que les conjoints qui, en application de l'article 239 bis AA du code général des impôts, désirent opter à compter d'un exercice déterminé pour le régime fiscal des sociétés de personnes doivent notifier leur option avant la date d'ouverture de cet exercice au service des impôts auprès duquel doit être souscrite la déclaration de résultats.
Code général des impôts, annexe iii
46 terdecies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296821
1996-05-12 00:00:00
69beb7adfb4c10700746cc102df1a656ff28570c4c6f91b013e2182cfcc1ad87
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Pour les sociétés nouvelles, l'option prévue à l'article 239 bis AA du code général des impôts produit immédiatement effet tant en matière de droit d'apport que d'impôt sur les bénéfices, si elle est formulée dans l'acte constatant la création. Cet acte précise alors les liens de parenté entre les associés ; une copie en est adressée au service des impôts auprès duquel doit être souscrite la déclaration de résultats. Il en est de même, sous les mêmes conditions, lorsqu'une société déjà soumise au régime fiscal des sociétés de personnes se transforme, sans création d'une personne morale nouvelle, en une société à responsabilité limitée mentionnée à l'article 46 terdecies A ou lorsque l'associé unique d'une société à responsabilité limitée cède des parts à l'une ou plusieurs des personnes parentes visées au même article. L'acte mentionné au premier alinéa est alors celui qui constate soit la transformation de la société soit la cession de ses parts par l'associé unique.
Code général des impôts, annexe iii
46 terdecies B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298385
2002-03-31 00:00:00
b32848fe02ccf5c024ab629a847b09982fbfd9c0fb8280b143c9da3a10efce36
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Les sociétés qui ont exercé l'option mentionnée à l'article 46 terdecies A et désirent y renoncer doivent notifier cette renonciation au service des impôts auprès duquel est souscrite la déclaration de résultats avant la date d'ouverture du premier exercice auquel elle s'applique. Dans ce cas, elles n'ont plus la possibilité d'opter à nouveau pour le régime des sociétés de personnes.
Code général des impôts, annexe iii
46 terdecies C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298386
1982-09-01 00:00:00
2e842aef7fd2197e08b73ed4bbf1df156f189284258ff17cb9c73a8d4981c469
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-0.015690036118030548, -0.04470358416438103, -0.030463477596640587 ]
Les notifications effectuées par les sociétés au service des impôts en application des articles 46 terdecies A et 46 terdecies C doivent être signées par l'ensemble des associés. Elles comportent l'indication de la raison sociale, du lieu du siège et, s'il est différent, du principal établissement. Elles mentionnent également la répartition du capital, les nom, prénoms, adresse et lien de parenté des associés.
Code général des impôts, annexe iii
46 terdecies D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298387
1982-09-01 00:00:00
7412b42052a8445b109c52919ce3737e1cee2fb9d5ea313538a849844b41661c
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I. – La notification de l'option des sociétés anonymes, sociétés par actions simplifiées ou sociétés à responsabilité limitée pour le régime fiscal des sociétés de personnes en application des dispositions de l'article 239 bis AB du code général des impôts s'effectue selon le modèle établi par l'administration. La notification comporte la date d'effet de l'option, l'indication de la dénomination sociale, de l'adresse du siège et, si elle est différente, du principal établissement de la société qui opte ainsi que le numéro d'identification qui lui a été attribué dans les conditions du premier alinéa de l'article R. 123-221 du code de commerce . Elle est accompagnée de la liste des associés à la date d'ouverture du premier exercice auquel l'option s'applique, avec la mention de leurs nom, prénoms, dénomination sociale et adresse et, le cas échéant, des fonctions exercées par ces associés dans la société. Cette notification est signée par l'ensemble des associés, à l'exclusion des associés mentionnés au deuxième alinéa du I de l'article 239 bis AB précité. II. – Les sociétés qui ont opté pour le régime prévu à l'article 239 bis AB du code général des impôts joignent aux déclarations de résultats déposées au titre des exercices pendant lesquels l'option s'applique un état conforme au modèle établi par l'administration, mentionnant : 1° L'identité, l'adresse du siège et, si elle est différente, celle du principal établissement de la société ayant opté pour le régime prévu à l'article 239 bis AB du code général des impôts ; 2° La composition du capital, en titres et en droits de vote, à la clôture de l'exercice, avec les modifications intervenues en cours d'exercice ; 3° Le cas échéant, l'identité des associés définis au deuxième alinéa du I de l'article 239 bis AB du code général des impôts, avec l'indication de leur dénomination, de leur adresse et de la quote-part du capital et des droits de vote qu'ils ont détenue ensemble au cours de l'exercice ; 4° Les nom, prénoms et adresse des associés personnes physiques qui ont détenu ensemble au cours de l'exercice, selon les modalités mentionnées au deuxième alinéa du I de l'article 239 bis AB du code général des impôts, au moins 50 % du capital et des droits de vote ; 5° Les nom, prénoms, adresse et fonction dans la société des associés personnes physiques exerçant une des fonctions de direction mentionnées au premier alinéa du I de l'article 239 bis AB du code général des impôts, qui ont détenu ensemble au cours de l'exercice, selon les modalités mentionnées au deuxième alinéa du I de l'article précité, au moins 34 % du capital et des droits de vote ; 6° La quote-part du capital et des droits de vote déterminée selon les modalités mentionnées au deuxième alinéa du I de l'article 239 bis AB du code général des impôts, détenue au cours de l'exercice par chacun des associés mentionnés aux 4° et 5°. III. – La renonciation au régime fiscal des sociétés de personnes s'effectue sur papier libre. Elle comporte l'indication de la dénomination sociale de la société, du lieu du siège et, s'il est différent, du principal établissement de la société, ainsi que l'indication de l'exercice auquel elle s'applique.
Code général des impôts, annexe iii
46 terdecies DA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642436
2024-06-02 00:00:00
4e1f921f39fafce6263d43a4e93bcfdc1e1730391bcb53b31529937c445f7ff6
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Pour l'application de la dernière phrase du deuxième alinéa du I de l'article 238 bis K du code général des impôts, la société ou le groupement dont les modalités d'imposition de tout ou partie du résultat suivent les règles applicables en matière d'impôt sur les sociétés joint à la déclaration des résultats de chaque exercice un état établi sur un document conforme au modèle fixé par l'administration. Cet état comprend notamment les renseignements permettant d'apporter la preuve qu'une fraction des droits dans la société ou le groupement est indirectement détenue par des personnes physiques ou des entreprises qui entrent dans le champ d'application du II de l'article 238 bis K du code général des impôts.
Code général des impôts, annexe iii
46 terdecies E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298388
1992-07-04 00:00:00
6032addfffda30712b47920eafb3c161ae12bd15428aa31cf930f05e57d368b1
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I. – Pour l'application des dispositions de l'article 239 quater A du code général des impôts, les recettes encaissées et les dépenses payées au cours d'un exercice dont tout ou partie du bénéfice imposable est déterminé selon les règles prévues à l'article 93 du code général des impôts, et qui correspondent à des créances acquises au sens des 2 et 2 bis de l'article 38 du code précité ou à des dépenses engagées au titre d'un exercice dont le résultat, ou une fraction de celui-ci, a été déterminé en application des articles 38 et 39 du code général des impôts, ne sont pas prises en compte pour la détermination de ce bénéfice imposable. Corrélativement, pour la détermination du bénéfice imposable selon les règles prévues à l'article 93 du code général des impôts, les versements reçus à l'avance en paiement du prix et les acomptes sur dépenses payés, au cours d'un exercice dont le résultat a été, en tout ou partie, déterminé en application des articles 38 et 39 du code précité et qui correspondent à des créances non encore acquises ou à des dépenses non encore engagées au titre de ce même exercice sont ajoutés, selon le cas, au montant des recettes encaissées ou des dépenses payées au cours de l'exercice de leur acquisition ou de leur engagement et dont le bénéfice imposable est, en tout ou partie, déterminé selon les règles prévues à l'article 93 précité. II. – Les recettes encaissées et les dépenses payées au cours d'un exercice dont le résultat est, en tout ou partie, déterminé en application des articles 38 et 39 du code général des impôts et qui correspondent à des créances acquises au sens des 2 et 2 bis de l'article 38 précité et à des dépenses engagées au titre d'un exercice antérieur dont le résultat, ou une fraction de celui-ci, a été déterminé selon les règles prévues à l'article 93 du code général des impôts, sont respectivement ajoutées ou déduites du résultat, imposable en tout ou partie dans la catégorie des bénéfices industriels et commerciaux, de l'exercice de leur encaissement ou de leur paiement. Corrélativement, les versements reçus à l'avance du paiement du prix et les acomptes sur dépenses payés au cours d'un exercice dont le résultat a été, en tout ou partie, déterminé selon les règles prévues à l'article 93 du code général des impôts, sont respectivement déduits du montant des créances acquises au sens des 2 et 2 bis de l'article 38 du code précité ou des dépenses engagées correspondantes qui sont retenues pour la détermination d'un résultat imposable, en tout ou partie, selon les règles prévues aux articles 38 et 39 du code général des impôts.
Code général des impôts, annexe iii
46 terdecies F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298389
2000-03-31 00:00:00
7840705a3b59eab9e25765f5475961a0431785d941abcbbc081993e52267fd0c
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Les sociétés civiles de moyens mentionnées à l'article 239 quater A du code général des impôts sont tenues de déposer la déclaration prévue, selon le cas, par les articles 53 A ou 97 du même code, conforme au modèle fixé par l'administration, indiquant pour l'année précédente : a) Le résultat d'exploitation déterminé, selon le cas, suivant les règles prévues aux articles 38,39 , 93 et 93 A du code général des impôts ; b) Les noms, prénoms et domicile des associés et l'identification de ceux d'entre eux dont les droits dans la société sont affectés à l'exercice d'une activité dont les revenus sont imposables dans la catégorie des bénéfices non commerciaux ; c) La part des bénéfices de l'exercice ou des exercices clos au cours de l'année précédente, correspondant aux droits de chacun des associés dans la société ; d) Un tableau retraçant les amortissements pratiqués sur les biens possédés par la société ; e) Le montant des dépenses réparties entre les associés en distinguant notamment les achats effectués pour le compte des associés, les frais de personnel, les frais afférents aux locaux, au mobilier et au matériel, les frais de bureaux et les autres frais généraux ; f) Un bilan, lorsque la société ne remplit pas les conditions prévues au VI de l'article 302 septies A bis du code général des impôts.
Code général des impôts, annexe iii
46 terdecies G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298390
2000-03-31 00:00:00
65f14f4bfa939e91782c64aa8488c02007e8ca91d3a8ab54b00a761495dd1cca
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Lorsque les résultats de deux exercices consécutifs sont soumis à des règles d'imposition différentes, la société civile de moyens est tenue de fournir en annexe à la déclaration prévue à l'article 46 terdecies G un état des créances acquises et des dépenses engagées au cours du premier de ces exercices ainsi que des versements reçus à l'avance du prix et des acomptes sur dépenses payés au cours de ce même exercice et correspondant à des créances non encore acquises ou à des dépenses non encore engagées à la clôture de celui-ci. Ce document doit être produit chaque année jusqu'à l'extinction des créances et des dettes. Il doit être accompagné, lorsqu'il y a lieu, d'une note établie sur papier libre comportant le détail des corrections opérées en application de l'article 46 terdecies F . Cette note doit mentionner le nom et l'adresse des débiteurs ou des créanciers concernés, la date de l'opération qui avait entraîné la constatation de la créance ou de la dette, son montant ainsi que le montant sur lequel porte chacune des corrections.
Code général des impôts, annexe iii
46 terdecies H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298391
2000-03-31 00:00:00
e6778f11cf103434d8b911a257ced408f553cea3c11dfbacb65aaf107f6cc4da
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Les personnes morales qui bénéficient de l'exonération d'impôt sur les sociétés prévue à l'article 239 octies du code général des impôts sont tenues de joindre à la déclaration des résultats prévue à l'article 223 du même code, une déclaration établie sur un imprimé fourni par l'administration indiquant, pour la période d'imposition en cause : Les noms, prénoms, adresses des associés qui jouissent gratuitement des biens sociaux ainsi que le nombre de parts ou actions dont ces associés sont titulaires ; La désignation précise des biens et des périodes au cours desquelles chacun d'eux en a la jouissance ; Le montant des dépenses communes, ventilées par catégorie, et leur répartition entre les associés.
Code général des impôts, annexe iii
46 quaterdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298393
1979-07-01 00:00:00
3d8144a417dcfe57be242f2ee9f727948f045d58cbc073a93a0cc83960e592ef
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La commission consultative prévue au deuxième alinéa du 2 du III de l'article 217 undecies du code général des impôts rend un avis motivé au ministre chargé du budget sur le respect des conditions prévues au 1 du III de l'article 217 undecies précité. En l'absence de demande de saisine de la commission consultative, un délai d'une durée identique à celle mentionnée au premier alinéa du 2 du III de l'article 217 undecies précité court à compter de l'expiration du délai de quinze jours. La commission consultative est nationale lorsque l'agrément est délivré par le ministre chargé du budget ou locale lorsqu'en application des dispositions de l'article 1649 nonies du code général des impôts et dans les conditions prévues à l'article 170 decies de l'annexe IV au code général des impôts l'agrément est délivré par le directeur régional ou, le cas échéant, départemental des finances publiques du département dans lequel le programme d'investissement est réalisé. Tout dossier pour lequel une demande d'agrément a été déposée après la date de promulgation de la loi n° 2003-660 du 21 juillet 2003 de programme pour l'outre-mer et qui est susceptible de faire l'objet d'une décision de retrait d'agrément doit également être transmis à la commission pour avis selon les mêmes modalités.
Code général des impôts, annexe iii
46 quaterdecies V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624724
2012-04-01 00:00:00
530ec9e027c068f797581907f3dfde46387377ca3848cad5e44ead4e36aaa3be
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La commission consultative nationale est composée comme suit : a) Le directeur des affaires économiques, sociales et culturelles du ministère de l'outre-mer, président ; b) Le sous-directeur des affaires économiques du ministère de l'outre-mer ; c) L'inspecteur général des finances chargé de l'outre-mer ; d) Le directeur général des finances publiques ; e) Le directeur du budget ; f) Le directeur général du Trésor ou son représentant ; g) Le délégué général à l'emploi et à la formation professionnelle ; h) Le ou les représentants des ministres concernés par l'activité ; i) Le directeur général de l'Agence française de développement, ou leurs représentants. Le secrétariat de la commission centrale est assuré par les services de la direction des affaires économiques, sociales et culturelles du ministère de l'outre-mer. La commission se réunit sur convocation du président. Sauf en cas d'urgence dûment motivé, ses membres sont convoqués huit jours au moins avant la date fixée pour la réunion. Elle délibère valablement à condition qu'il y ait au moins quatre membres présents. En cas de partage égal des voix, la voix du président est prépondérante. La commission entend, à titre consultatif, les personnalités et experts dont elle estime utile de prendre l'avis. Les membres de la commission, ainsi que les personnalités ou experts entendus, sont tenus au secret professionnel. Les avis sont émis par la commission en présence des seuls membres ayant voix délibérative.
Code général des impôts, annexe iii
46 quaterdecies W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625003
2012-04-01 00:00:00
db37b8e2e59e06a6e834a4d64623a42b5fb3b436dd2de3910949b34ead89fcd0
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En Guadeloupe, en Guyane, à la Martinique, à la Réunion et à Mayotte, la commission locale est composée comme suit : a) Le préfet, président ; b) Le directeur départemental ou, le cas échéant, régional des finances publiques ; c) Le secrétaire général des affaires économiques ou le fonctionnaire en tenant lieu ; d) (Abrogé) e) Le directeur du travail et de l'emploi ; f) Le ou les chefs de service concernés par l'activité ; g) Le directeur local de l'Agence française de développement, ou leurs représentants. Le secrétariat de la commission est assuré par le secrétaire général des affaires économiques ou le fonctionnaire en tenant lieu. La commission se réunit sur convocation de son président. Sauf en cas d'urgence dûment motivé, ses membres sont convoqués huit jours au moins avant la date fixée pour la réunion. Elle délibère valablement à condition qu'il y ait au moins trois membres présents. En cas de partage égal des voix, la voix du président est prépondérante. La commission entend, à titre consultatif, les personnalités et experts dont elle estime utile de prendre l'avis. Les membres de la commission, ainsi que les personnalités ou experts, sont tenus au secret professionnel. Les avis sont émis par la commission en présence des seuls membres ayant voix délibérative. Chaque commission consultative locale établit un rapport annuel sur le bilan de ses activités et l'adresse, avant le 30 avril de chaque année, à la commission interministérielle nationale pour la mise au point de sa contribution au rapport annuel de suivi du dispositif d'aide fiscale à l'investissement du Gouvernement au Parlement.
Code général des impôts, annexe iii
46 quaterdecies X
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624730
2012-04-01 00:00:00
d2a9f6fcef7b0a2e017bc2a219c5e32d1b22cec0fbf8133393fef2b49946f42a
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I. – 1. Pour l'application de l'article 242 sexies du code général des impôts, la personne morale réalisant des investissements transmet à l'administration fiscale : 1° Les éléments permettant son identification : dénomination sociale, adresse, code activité et numéro attribué, conformément aux dispositions du premier alinéa de l'article R. 123-221 du code de commerce ; 2° L'identité de ses associés ou de ses membres (nom, prénoms, dénomination sociale, adresse, numéro attribué, conformément aux dispositions du premier alinéa de l'article R. 123-221 du code de commerce) et la répartition de leurs droits dans les résultats ; 3° La nature de l'investissement et le secteur d'investissement, conformément à la liste fixée par l'administration fiscale, auquel il est affecté ; 4° La collectivité sur le territoire de laquelle est situé ou exploité à titre principal l'investissement (Martinique, Guadeloupe, Guyane, Réunion, Saint-Martin, Saint-Barthélemy, Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, Polynésie française, Wallis-et-Futuna, Terres australes et antarctiques françaises) ; 5° Le nom de la commune ou, à Wallis-et-Futuna, de la circonscription, sur le territoire de laquelle est situé ou exploité à titre principal l'investissement ; 6° La date de livraison ou d'achèvement, la date de début d'exploitation, ainsi que, le cas échéant, la date de mise en location de l'investissement ; 7° Le prix de revient total hors taxes de l'investissement ; 8° S'il y a lieu, la date d'attribution, la nature et le montant de chacune des aides publiques accordées pour financer l'investissement, ainsi que le montant et la nature des aides accordées au titre d'un régime fiscal local d'aide à l'investissement ; 9° Le montant de la base de calcul de l'avantage fiscal et, s'il y a lieu, le taux de la réduction d'impôt appliquée ; 10° L'identification de chacune des entreprises exploitantes et, le cas échéant, des entreprises locataires : dénomination sociale ou commerciale, adresse, code activité et numéro attribué conformément aux dispositions du premier alinéa de l'article R. 123-221 du code de commerce ainsi que, s'il y a lieu, la nature de ses liens avec les personnes morales mentionnées au 1°, et le montant de chiffre d'affaires réalisé, apprécié selon les modalités définies au I de l'article 199 undecies B du code général des impôts ; 11° Le cas échéant, la quote-part de l'aide fiscale rétrocédée à l'exploitant ; 12° Le cas échéant, le nombre d'emplois directs, en équivalent temps plein, devant être créés ou maintenus pendant les cinq, sept, dix ou quinze premières années d'exploitation de l'investissement ; 13° Le cas échéant, la date de l'accord, de l'agrément ou de l'autorisation préalable de l'administration. 2. Lorsque l'investissement consiste en la réalisation de logements et ouvre droit aux dispositions prévues aux articles 199 undecies A , 199 undecies C , 217 undecies , 217 duodecies , 244 quater W , 244 quater X ou 244 quater Y du code général des impôts, la personne morale précise, en outre : 1° Si l'investissement consiste en l'acquisition, la construction ou la réhabilitation de logements ; 2° Le cas échéant, si les logements sont spécialement adaptés à l'hébergement de personnes âgées de plus de soixante-cinq ans ou de personnes handicapées ; 3° Le nombre et le type de ces logements ; 4° Si la location de ces logements relève du secteur libre, intermédiaire ou social, ou, le cas échéant, répond à la condition prévue au 5° du I de l'article 199 undecies C, au d du 1 du I de l'article 244 quater X et au d du 2° du D du I de l'article 244 quater Y du code général des impôts ; 5° Le cas échéant, la nature des équipements de production d'énergie renouvelable, des appareils utilisant une source d'énergie renouvelable, ou des matériaux d'isolation ; 6° Si les logements sont situés sur le territoire de quartiers prioritaires de la politique de la ville définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine ; 7° S'il y a lieu, l'identité de l'organisme d'habitations à loyer modéré mentionné à l' article L. 411-2 du code de la construction et de l'habitation ou de l'entreprise qui prend en location le logement ; 8° S'il y a lieu, l'identité de la personne signataire du contrat de location-accession mentionnée au 1° du I bis de l'article 217 undecies, au a du 3° du 4 du I de l'article 244 quater W et au 3° du D du I de l'article 244 quater Y du code général des impôts ou de la convention prévue au 7° du I de l'article 199 undecies C ou au g du 2° du D du I de l'article 244 quater Y du même code ; 9° Le cas échéant, le montant, la date d'octroi et la référence du prêt mentionné au 2° du I bis de l'article 217 undecies, au b du 3° du 4 du I de l'article 244 quater W et du prêt mentionné au I de l'article D. 331-76-5-1 du code de la construction et de l'habitation octroyé dans le cadre du contrat de location-accession mentionné au a du 3° du D du I de l'article 244 quater Y du code général des impôts ; 10° Le cas échéant, la quote-part de l'aide fiscale rétrocédée à la personne physique signataire du contrat de location-accession ou à l'organisme d'habitations à loyer modéré locataire. II. – Lorsque la personne réalisant directement l'investissement est une personne physique, elle déclare ses nom, prénoms et adresse ainsi que : 1° Les éléments mentionnés aux 3° à 9° du 1 du I, lorsque l'investissement est réalisé dans le cadre des dispositions de l'article 199 undecies B du code général des impôts ; 1° bis Les éléments mentionnés aux 3° à 9° du 1 du I complétés de ceux mentionnés aux 12° et 13° du 1 du I, lorsque l'investissement est réalisé dans le cadre des dispositions de l'article 244 quater W du code général des impôts ; 2° Les éléments mentionnés au 2 du I, lorsque l'investissement est réalisé dans le cadre des dispositions de l'article 199 undecies C du code général des impôts ; 3° Les éléments mentionnés aux 1°, 3°, 4°, 5° et 6° du 2 du I, lorsque l'investissement est réalisé dans le cadre des dispositions des b et e du 2 de l'article 199 undecies A du code général des impôts ; 4° La superficie du logement et le nombre d'occupants à titre principal, lorsque l'investissement est réalisé dans le cadre des dispositions du a du 2 de l'article 199 undecies A du code général des impôts.
Code général des impôts, annexe iii
46 quaterdecies Y
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759855
2022-05-07 00:00:00
5f01414973c635a72a937cacab4e8b6db713f1de17f0092974b6e039ee1381b9
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Le montant mentionné à la quatrième phrase du dix-septième alinéa de l' article 199 undecies B du code général des impôts , à la huitième phrase du premier alinéa de l' article 217 undecies du même code , au quatrième alinéa du 1 du II de l' article 244 quater W du même code et au H du III de l' article 244 quater Y du même code est fixé, par véhicule, à : 1° 30 000 €, pour les véhicules dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux ; 2° 25 000 €, pour les véhicules autres que ceux mentionnés au 1° et dont les émissions de dioxyde de carbone sont inférieures ou égales à 50 grammes par kilomètre ; 3° 20 000 €, pour les véhicules dont les émissions de dioxyde de carbone sont supérieures à 50 grammes par kilomètre et inférieures ou égales à 117 grammes par kilomètre.
Code général des impôts, annexe iii
46 quaterdecies Z
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050131332
2024-08-24 00:00:00
e795925ba54a136b71036623bbda6f11a27c150a8fc8c536685bdb4a57e1573f
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L'agrément du capital des sociétés pour le financement de l'industrie cinématographique et audiovisuelle (Sofica) définies à l'article 238 bis HE du code général des impôts est délivré dans les conditions prévues à l'article 1649 nonies du même code.
Code général des impôts, annexe iii
46 quindecies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298401
1986-07-31 00:00:00
a9f8868e5fa9799494ea7506a0b2a5eedfa1c8966a7cfde749aa4814ccb86336
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I. – Pour satisfaire à la condition d'exclusivité de l'activité prévue à l' article 238 bis HE du code général des impôts , les sociétés anonymes concernées doivent affecter le capital social souscrit, à hauteur d'une fraction minimale de 90 % de son montant brut, et dans un délai de douze mois à compter de la libération, à la réalisation des investissements mentionnés à l' article 238 bis HG du même code. II. – La fraction non affectée à la réalisation des investissements mentionnés au I doit être placée sous forme de dépôts à vue ou de dépôts à terme effectués auprès d'un établissement de crédit avec lequel est passée une convention écrite. Le siège de cet établissement est établi dans un Etat membre de la Communauté européenne ou partie à l'accord sur l'Espace économique européen. Les sommes versées sur des dépôts à terme doivent, en outre, respecter chacune des trois conditions suivantes : 1° Leur terme est inférieur ou égal à douze mois ; 2° Elles peuvent être remboursées ou retirées à tout moment à la demande de la société pour le financement de l'industrie cinématographique ou audiovisuelle (SOFICA) ; 3° La somme versée en réponse à une demande de remboursement, diminuée des éventuels frais ou pénalités de remboursement anticipé, et augmentée des intérêts éventuels, est au moins égale à la valeur initiale du dépôt.
Code général des impôts, annexe iii
46 quindecies B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021667102
2010-01-09 00:00:00
b91f37e417f837c4ae376bf87b951462b3073c9c65755c4c9d44a6971f2418d3
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-0.018093721941113472, -0.01187699194997549, 0.03270622342824936 ]
Pour l'application de l'article 238 bis HH du code général des impôts, les droits détenus indirectement dans une Sofica s'entendent de ceux détenus : 1° Par l'intermédiaire d'une chaîne de participation : le pourcentage de détention est calculé en multipliant entre eux les taux de participation successifs ; 2° Par les personnes physiques ou morales qui ont entre elles des liens de nature à établir une véritable communauté d'intérêts.
Code général des impôts, annexe iii
46 quindecies C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298403
1986-07-31 00:00:00
a34bb44dccc8a868ad928bd7f205a02ffc1f8d285c2272bf4a3f5e110ef018d5
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-0.024386251345276833, 0.01668391562998295, -0.008833803236484528, 0.024037931114435196 ]
Les contrats d'association à la production mentionnés au b de l'article 238 bis HG du code général des impôts comportent une clause prévoyant que l'oeuvre ne sera pas financée pour plus de 50 % de son coût total définitif par de tels contrats.
Code général des impôts, annexe iii
46 quindecies D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298404
1986-07-31 00:00:00
4619e246da06722af01a4cfe8c44adef330c22beef8d9c0faa65627daf7f9b29
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I. – Pour bénéficier de l'avantage fiscal prévu à l'article 199 unvicies du code général des impôts, le souscripteur au capital agréé d'une Sofica doit produire sur demande du service, à l'appui de sa déclaration de revenus ou de résultats un relevé délivré par cette société et comprenant : L'identité et l'adresse de l'actionnaire ; Le montant du capital agréé et la date de l'agrément ; Le nombre et les numéros des actions souscrites, le montant et la date de leur souscription ; La quote-part du capital détenue par le souscripteur ; La date et le montant des versements effectués au titre de la souscription des actions ; Le cas échéant, le nombre et les numéros des actions cédées par l'actionnaire ainsi que le montant et la date des cessions. Lorsque les actions cédées au cours d'une année ont été souscrites depuis moins de cinq ans par le cédant, la Sofica adresse avant le 31 mars de l'année suivante à la direction départementale ou, le cas échéant, régionale des finances publiques du domicile du cédant le relevé mentionné ci-dessus ou un duplicata de ce relevé. Ce relevé est établi sur papier libre, conformément au modèle fixé par l'administration. II. – Lorsque la majoration du taux de la réduction d'impôt prévue au deuxième alinéa du 3 de l'article 199 unvicies du code général des impôts est applicable, les souscripteurs produisent également, sur demande du service, à l'appui de leur déclaration de revenus, une copie de l'annexe à la décision d'agrément du capital délivré par le ministre chargé du budget sur laquelle figure l'engagement de la société de réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG du code général des impôts. II bis. – Lorsque la majoration du taux de la réduction d'impôt prévue au troisième alinéa du 3 de l'article 199 unvicies du code général des impôts est applicable, les souscripteurs produisent également, sur demande du service, à l'appui de leur déclaration de revenus, une copie de l'annexe à la décision d'agrément du capital délivrée par le ministre chargé du budget sur laquelle figure, en plus de l'engagement mentionné au II, l'engagement de la société de consacrer au moins 10 % de ses investissements aux dépenses ou aux versements prévus respectivement au a ou au b du 3 de l'article 199 unvicies précité. III. – Pour l'application de l'article 199 unvicies du code général des impôts, le relevé mentionné au I doit être délivré par la société avant le 31 mars de l'année suivant celle de la souscription.
Code général des impôts, annexe iii
46 quindecies E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036476048
2018-01-12 00:00:00
925aaf22c830ddb8be00cbf201697f8cdd7dfb52a54a26039d6e07fd2a6102a5
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Les sociétés de réalisation mentionnées au a de l'article 238 bis HG du code général des impôts doivent produire pour chaque oeuvre cinématographique ou audiovisuelle une attestation indiquant que l'oeuvre remplit les conditions prévues pour l'octroi de l'agrément mentionné à l'article 238 bis HE du même code. Le président du Centre national du cinéma et de l'image animée délivre, à la demande des sociétés concernées, les attestations visées au premier alinéa.
Code général des impôts, annexe iii
46 quindecies F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179663
2010-05-01 00:00:00
8aa5bd9f1e7478ac09c0f31224d1689954ec2c932307d09978cb4cc9742dbe8e
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Les apports au capital des sociétés pour le financement de la pêche artisanale mentionnées à l'article 238 bis HO du code général des impôts font l'objet d'un agrément délivré dans les conditions prévues à l'article 1649 nonies dudit code.
Code général des impôts, annexe iii
46 quindecies G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298409
1998-04-22 00:00:00
f6f0799f9f28b6923fa3cb4181ba689f9920280564df57c14277a4eba0019be1
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Pour l'application de l'article 238 bis HP du code général des impôts, le délai de cinq ans pendant lequel une même personne ne peut détenir, directement ou indirectement, plus de 25 % du capital de la société agréée est décompté de la date de souscription au capital initial de la société ou, en cas d'apports ultérieurs, de la date de la dernière augmentation de capital.
Code général des impôts, annexe iii
46 quindecies H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298410
1998-04-22 00:00:00
a88ef7af23f5c9f54850d84317f35e3ad7ee225197574c19916c509cb09a938c
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Pour l'application de l'article 238 bis HP du code général des impôts , les droits qu'une personne détient indirectement dans une société pour le financement de la pêche artisanale s'entendent de ceux détenus : a) Par l'intermédiaire d'une chaîne de participation ; le pourcentage de détention est calculé en multipliant entre eux les taux de participation successifs ; b) Par les personnes physiques ou morales ayant avec cette personne un lien de dépendance au sens du 12 de l'article 39 du code général des impôts .
Code général des impôts, annexe iii
46 quindecies I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617973
2008-04-03 00:00:00
8c90383440e96bc874bc6495fc0a60b14252a6ee10e36e8e00d27d869d934f09
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Le délai de détention de cinq ans des parts de copropriétés de navires de pêche mentionné à l'article 238 bis HP du code général des impôts est décompté du jour de la mise en service du navire ou de la date de constitution de la copropriété si elle est postérieure.
Code général des impôts, annexe iii
46 quindecies J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298413
1998-04-22 00:00:00
c33cb2b039cdf6deafe607ac1630f81b8021ceacdac86b709c35aca5b23199b5
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Pour bénéficier de l'avantage fiscal prévu aux articles 163 duovicies et 217 decies du code général des impôts, le souscripteur au capital agréé d'une société pour le financement de la pêche artisanale doit joindre à sa déclaration de revenus ou de résultats un relevé délivré par cette société et comprenant : a. L'identité et l'adresse de l'actionnaire ; b. Le montant du capital agréé et la date de l'agrément ; c. Le nombre et les numéros des actions souscrites, le montant et la date de leur souscription ; d. La quote-part du capital détenue par le souscripteur ; e. La date et le montant des versements effectués au titre de la souscription des actions ; f. Le cas échéant, le nombre et les numéros des actions cédées par l'actionnaire ainsi que le montant et la date des cessions. Lorsque les actions cédées au cours d'une année ont été souscrites depuis moins de cinq ans par le cédant, la société pour le financement de la pêche artisanale adresse, avant le 16 février de l'année suivante, à la direction départementale ou, le cas échéant, régionale des finances publiques du domicile du cédant le relevé mentionné au premier alinéa ou un duplicata de ce relevé. Ce relevé est établi sur papier libre, conformément au modèle fixé par l'administration.
Code général des impôts, annexe iii
46 quindecies K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027527656
2013-06-07 00:00:00
49d874bca09d5956f9ed226d3e32cd3b25f2324d5e5433be9ef1736d13053a9e
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Les sociétés anonymes mentionnées à l'article 238 bis HP du code général des impôts joignent à leur déclaration annuelle de résultats une attestation indiquant que les navires de pêche acquis sont exploités de façon directe et continue par des artisans pêcheurs ou des sociétés de pêche répondant aux conditions mentionnées à l'article 44 nonies du même code.
Code général des impôts, annexe iii
46 quindecies L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298415
1998-04-22 00:00:00
77001bb9c29a9a963f67d85f3228623d91c0be9df5fcbbb41a4a3a0336e20451
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Les statuts des organismes bénéficiaires des dons mentionnés au 4 de l'article 238 bis du code général des impôts prévoient qu'ils poursuivent un but non lucratif, que les résultats ne peuvent être distribués aux membres, que le boni de liquidation ne peut pas être partagé entre les membres et doit être attribué gratuitement à des organismes ayant un objet comparable. Ils prévoient également qu'aucune aide ne peut être consentie au profit d'une entreprise ayant des liens directs ou indirects avec les donateurs, les membres ou le personnel de l'organisme qui est associé à la prise de décision. Ils prévoient en outre que les organismes s'engagent à accorder des aides compatibles avec l'un des règlements suivants : a) règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis ; b) règlement (UE) n° 717/2014 de la Commission du 27 juin 2014 concernant l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de la pêche et de l'aquaculture ; c) règlement (UE) n° 1408/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de l'agriculture ; d) règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité. Ces règlements sont annexés à leurs statuts.
Code général des impôts, annexe iii
46 quindecies M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042224247
2020-08-10 00:00:00
70d15347dc80dcb85e6fa4ad72fb5f047bb4f22812ef4ef6268e0dc231b56f15
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Les statuts doivent contenir une clause aux termes de laquelle ne peuvent être membres des organismes : 1° Les personnes condamnées pour crime de droit commun ou pour l'un des délits prévus et réprimés par le livre III du code pénal, les chapitres II, III et IV du titre III du livre IV du code pénal, les titres IV et V du livre IV du code pénal, le titre VI du livre Ier du code monétaire et financier, ou pour tentative ou complicité de l'un de ces crimes ou délits ; 2° Les personnes empêchées d'exercer un commerce en vertu du chapitre VIII du titre II du livre Ier du code de commerce, ainsi que les personnes condamnées en application soit du chapitre VIII du titre II du livre III et de la section IV du chapitre IV du titre Ier du livre V du code des assurances, soit du titre VII du livre V du code monétaire et financier ; 3° Les personnes qui se sont rendues coupables d'une infraction fiscale reconnue frauduleuse en application de l'article 1741 du code général des impôts par une décision judiciaire ayant autorité de chose jugée ; 4° Les personnes qui se sont rendues coupables d'infractions aux interdictions prévues à l'article L. 8221-1 du code du travail ; 5° Les faillis non réhabilités par application de l'article L. 653-11 du code de commerce ; 6° Les anciens officiers ministériels destitués ou révoqués ; 7° Les personnes révoquées d'un ordre professionnel par mesure disciplinaire.
Code général des impôts, annexe iii
46 quindecies N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617968
2008-05-01 00:00:00
b45c7f3ca97b5f5b1f44bed9a4f73c5d74c1e1193d7b3055e6ea3c8a3f84e58c
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Les aides financières non rémunérées sont accordées sous forme de subventions, prêts ou cautions. Ces dernières peuvent également être accordées par des fonds de garantie constitués par des organismes répondant aux conditions fixées aux articles 46 quindecies M à 46 quindecies Q. Sont considérées comme non rémunérées, au sens du 4 de l'article 238 bis du code général des impôts, les aides qui ne donnent lieu à aucune ristourne, rémunération ou contrepartie au profit de l'organisme. Un organisme mentionné au 4 de l'article 238 bis du code général des impôts peut agir en tant qu'intermédiaire pour le compte d'établissements financiers qui verseraient des aides rémunérées à condition de ne percevoir aucune rémunération à ce titre. La décision par laquelle l'organisme notifie l'octroi d'une aide à une entreprise précise que l'aide accordée doit être conforme à l'un des règlements suivants : a) règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis ; b) règlement (UE) n° 717/2014 de la Commission du 27 juin 2014 concernant l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de la pêche et de l'aquaculture ; c) règlement (UE) n° 1408/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de l'agriculture ; d) règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité. La décision leur notifiant l'octroi de l'aide précise que ces règlements sont à leur disposition au siège de l'organisme et sur le site internet de l'Union européenne " europa.eu ".
Code général des impôts, annexe iii
46 quindecies O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042224240
2020-08-10 00:00:00
4f15d7a0cdbf9e29612e01ae80f04b0ff23b51b08159e9223351f60c8214f374
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Pendant la période de validité de l'agrément, les organismes agréés adressent chaque année à l'autorité qui a délivré l'agrément un relevé précisant l'origine, le montant et l'utilisation des sommes recueillies et un tableau récapitulant, par entreprise bénéficiaire des aides, leur nom, numéro d'immatriculation au registre du commerce et des sociétés et adresse, le montant détaillé des aides reçues de l'organisme agréé au cours de l'année, ainsi que le montant total des autres aides qu'elles ont obtenues, afin de justifier du respect des dispositions du 4 de l'article 238 bis du code général des impôts. Pour les aides de minimis, l'organisme agréé reporte sur le tableau, pour chaque entreprise aidée, le montant total des autres aides de minimis qu'elle a reçues au cours des deux précédents exercices fiscaux et de l'exercice fiscal d'octroi de l'aide de minimis par l'organisme agréé. Ces organismes adressent également à l'autorité qui a délivré l'agrément leurs comptes et leur bilan annuels certifiés par un commissaire aux comptes, ainsi que leur rapport annuel d'activité approuvé par l'assemblée générale. Ils communiquent, sur sa demande, à l'autorité qui a délivré l'agrément, tous renseignements permettant de garantir la conformité des aides accordées à l'un des règlements suivants : a) règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis ; b) règlement (UE) n° 717/2014 de la Commission du 27 juin 2014 concernant l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de la pêche et de l'aquaculture ; c) règlement (UE) n° 1408/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de l'agriculture ; d) règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité. Les documents et informations relatifs à l'organisme agréé et aux entreprises bénéficiaires des aides sont conservés par l'organisme agréé jusqu'au 31 décembre de la dixième année suivant la date d'octroi d'une aide, en vue de leur mise à disposition de l'administration fiscale.
Code général des impôts, annexe iii
46 quindecies P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042224235
2020-08-10 00:00:00
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L'agrément peut être retiré par le directeur départemental ou, le cas échéant, régional des finances publiques territorialement compétent ou, le cas échéant, le ministre chargé du budget aux organismes qui, notamment, ne peuvent justifier d'une utilisation des sommes recueillies conforme aux dispositions des articles 46 quindecies M et 46 quindecies O ou qui n'ont pas fait diligence pour utiliser ces fonds. L'autorité compétente pour accorder et retirer l'agrément peut, en cas de défaillance grave, enjoindre aux organismes de transférer à un organisme identique désigné par lui l'actif net constitué au moyen des sommes recueillies. Ces décisions sont publiées dans les formes et conditions fixées par arrêté.
Code général des impôts, annexe iii
46 quindecies Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625028
2012-04-01 00:00:00
b7941668cf67976435d8df45047215803b4d6ca20652104a458aff0dbceefc37
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-0.056263528764247894, 0.017659317702054977 ]
La demande d'agrément mentionnée au 4 bis de l'article 238 bis du code général des impôts est présentée en langue française sur papier libre, conformément à un modèle fixé par arrêté des ministres de l'économie et du budget, auprès des services centraux de la direction générale des finances publiques par l'organisme ayant son siège dans un Etat membre de l'Union européenne ou dans un Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. Sont jointes à la demande les pièces justificatives dont la liste est fixée par arrêté des ministres chargés de l'économie et du budget et leur traduction en langue française, attestant que l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions prévues à l'article 238 bis du code général des impôts. Les demandes de renouvellement d'agrément sont présentées selon les mêmes modalités.
Code général des impôts, annexe iii
46 quindecies QA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887067
2012-05-07 00:00:00
96e7e8e4571fa176c9f889c1607997569c70c0b287ea73978dd23ea0038b6412
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I. – La décision d'agrément est prise par le ministre chargé du budget. Sa décision est notifiée à l'organisme, elle est motivée en cas de refus. II. – L'agrément accordé au titre d'une première demande porte sur une période comprise entre la date de sa notification et le 31 décembre de la troisième année qui suit cette date. Les demandes de renouvellement doivent être présentées au plus tard le 30 juin de la dernière année couverte par l'agrément. En cas de renouvellement, l'agrément est accordé pour une période de trois ans courant à compter du 1er janvier suivant. En cas de refus de renouvellement d'agrément, l'agrément en cours produit ses effets jusqu'à son terme. III. – La liste des organismes agréés est publiée sur le site internet de l'administration fiscale. Cette liste est actualisée à chaque décision d'agrément. IV. – L'agrément peut être retiré par décision motivée du ministre chargé du budget lorsqu'il est établi que l'organisme, en totalité ou en partie, ne poursuit plus d'objectifs ou ne présente plus de caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions prévues à l'article 238 bis du code général des impôts. Cette décision est notifiée à l'organisme et la liste mentionnée au III est actualisée.
Code général des impôts, annexe iii
46 quindecies QB
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887064
2012-05-07 00:00:00
4cdab992af2e17f8958ac90435c1d36d60daca0c455b720b35fb70646c78b4a9
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I. – Le montant des dons aux organismes mentionnés au 4 bis de l'article 238 bis du code général des impôts est indiqué distinctement sur la déclaration des réductions d'impôt prévue à l'article 49 septies X . II. – Pour l'application du deuxième alinéa du 4 bis de l'article 238 bis du même code, les pièces à fournir dans le délai de dépôt de la déclaration des réductions et crédits d'impôt sont celles mentionnées au deuxième alinéa de l'article 46 quindecies QA .
Code général des impôts, annexe iii
46 quindecies QC
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160983
2020-07-25 00:00:00
12a2b9dcd4f64dbd3b45e58eceb51ac4abef7d0d0789d3ff6a02dba7d54c0456
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L'agrément du capital des sociétés d'approvisionnement à long terme d'électricité définies à l'article 238 bis HV du code général des impôts est délivré dans les conditions prévues à l'article 1649 nonies du même code. La demande d'agrément comporte les renseignements permettant d'apprécier que les statuts confèrent les mêmes droits et obligations aux actionnaires de la société agréée, quelle que soit la date d'entrée au capital de cette dernière. Les modifications statutaires envisagées après la constitution de la société doivent être soumises, préalablement à leur adoption, à l'autorité qui a délivré l'agrément.
Code général des impôts, annexe iii
46 quindecies R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298428
2006-05-05 00:00:00
8f1a0f59fcccdbf37ac65c2484681ac67e337ee28ba04291ee26ef0bddb53956
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Pour l'application de l'article 238 bis HW du code général des impôts , un site s'entend d'un établissement identifié par son numéro national d'identité au répertoire national des entreprises et des établissements, tel que défini à l'article R. 123-220 du code de commerce . Les sites d'un associé pris en compte pour l'application de l'article 238 bis HW précité peuvent inclure les sites de sociétés liées au sens du 12 de l'article 39 du code précité , sous réserve que ces sociétés ne soient pas elles-mêmes associées de la société agréée.
Code général des impôts, annexe iii
46 quindecies S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617963
2008-04-03 00:00:00
53c74722454a2e40cd7d46db6e6689761e284c2d5f753f9743a297c78c0988ec
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Les arrêts exceptionnels mentionnés au b de l'article 238 bis HW du code général des impôts s'entendent de diminutions de la consommation électrique résultant d'événements indépendants de la volonté de l'exploitant du ou des sites concernés.
Code général des impôts, annexe iii
46 quindecies T
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020382863
2009-03-16 00:00:00
53cb51f3ceb9c3da9cd2adfe856fb94d16abafb742ed7a40421c941bf5285558
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-0.04611167311668396, -0.028584912419319153, 0.008241422474384308, 0.029002608731389046, -0.012403999455273151 ]
Pour l'application du dernier alinéa de l'article 238 bis HW du code général des impôts , les droits détenus indirectement dans une société agréée d'approvisionnement à long terme d'électricité s'entendent de ceux détenus par les entreprises qui ont entre elles des liens de dépendance au sens du 12 de l'article 39 du code précité. En cas de détention par l'intermédiaire d'une chaîne de participation, le pourcentage de détention est calculé en multipliant entre eux les taux de participation successifs.
Code général des impôts, annexe iii
46 quindecies U
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642429
2024-06-02 00:00:00
245f9b829d49aa5a82157e330c7442f24370a6d915f532006b8117742bd13198
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-0.019670626148581505, 0.06486111134290695, 0.011790185235440731, 0.04194502905011177 ]
Pour l'application des cinquième, sixième et septième alinéas de l'article 238 bis HW du code général des impôts , lorsqu'un investissement supplémentaire afférent à un site répondant aux conditions fixées à l'article 238 bis HW précité a été décidé au plus tard à l'expiration du délai visé au deuxième alinéa du 1 de l'article 223 du même code, pour la déclaration du dernier exercice clos avant la conclusion par la société de son premier contrat d'approvisionnement de long terme, la consommation supplémentaire liée à cet investissement est prise en compte dans la consommation du site concerné. Pour l'application de ces mêmes alinéas, il n'est pas tenu compte de l'électricité produite par l'associé sur un site de consommation pour son usage propre dans les volumes d'électricité ou d'énergie consommées.
Code général des impôts, annexe iii
46 quindecies V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642422
2024-06-02 00:00:00
6966a6cdb097b2854c7b45be5fe1c988f529e9153acec9c4380a7d65e2baafb9
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Pour bénéficier de l'avantage fiscal prévu à l'article 217 quindecies du code général des impôts , le souscripteur au capital agréé d'une société agréée d'approvisionnement à long terme d'électricité doit joindre à sa déclaration de résultats un relevé délivré par cette société et comprenant : a) L'identité et l'adresse des actionnaires ; b) Le montant du capital agréé et la date de l'agrément ; c) Le nombre et les numéros des actions souscrites, le montant et la date de leur souscription ; d) La quote-part du capital détenue par le souscripteur ; e) La quote-part du capital agréé détenue par le souscripteur ; f) La date et le montant des versements effectués au titre de la souscription des actions ; Lorsque des actions de la société agréée ont été cédées au cours d'une année, la société agréée adresse avant le 16 février de l'année suivante au service qui a délivré l'agrément et à la direction départementale ou, le cas échéant, régionale des finances publiques dont elle dépend le relevé mentionné ci-dessus relatif à l'associé cédant et à l'associé cessionnaire, ou un duplicata de ce relevé. Ces relevés sont établis sur papier libre.
Code général des impôts, annexe iii
46 quindecies W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624885
2012-04-01 00:00:00
07e1caa940b15e99bbde588aa89fd78ac24be60fd5ac53b1aeda5e8164cc5ae5
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-0.03634718433022499, 0.01194838434457779, -0.058344725519418716, 0.04540353640913963 ]
Les déclarations de commissions, courtages, ristournes et honoraires ainsi que les déclarations de droits d'auteur prévues respectivement aux articles 240 et 241 du code général des impôts doivent indiquer, pour les paiements ayant donné lieu à l'application de la retenue à la source sur les sommes et produits mentionnés aux articles 182 A bis et 182 B du même code et payés à des personnes ou des sociétés qui n'ont pas en France d'installation professionnelle permanente, en plus des renseignements qu'elles doivent contenir en vertu desdits articles, le montant de ces paiements et le montant des retenues effectuées.
Code général des impôts, annexe iii
47
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021659461
2010-01-02 00:00:00
c33cbe546d938cb71002d0ee8feeeb51fdfacbbfd37fc739b90a7a1520e06c9b
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-0.02053229883313179, -0.00614978838711977, 0.002678293501958251, -0.005702804774045944 ]
Pour les paiements ayant donné lieu à l'application de la retenue de taxe sur la valeur ajoutée mentionnée à l'article 285 bis du code général des impôts, la déclaration de droits d'auteur prévue à l'article 241 du même code doit indiquer distinctement le montant, taxe sur la valeur ajoutée comprise, des droits versés et le montant de la taxe nette acquittée au Trésor pour le compte de l'auteur.
Code général des impôts, annexe iii
47 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298436
1993-08-18 00:00:00
88cb9f18bfc82f3483d68df738699e66a11b1b0c4eff39548dcf8d131fdcc59a
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-0.04080170392990112, -0.10286077857017517, -0.004981073550879955, 0.0014806559775024652 ]
Les déclarations prévues aux articles 240 et 241 du code général des impôts sont souscrites auprès de la direction départementale ou, le cas échéant, régionale des finances publiques du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a assuré le paiement lorsqu'elles sont produites par des personnes qui n'emploient aucun salarié ou qui n'entrent pas dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale. Ces déclarations peuvent être souscrites soit par la communication d'un support informatique, soit par l'envoi de formulaires normalisés, dont les caractéristiques et le modèle sont fixés par l'administration.
Code général des impôts, annexe iii
47 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034737284
2019-01-01 00:00:00
304419c94563b9c653d2fd70bc701e70f4d67cbf88b596a936e6fefd5c8c89f6
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1. Les sociétés en nom collectif ou en commandite simple qui n'ont pas opté pour le régime fiscal des sociétés de capitaux et les sociétés ou groupements exercant une activité libérale ou agricole non passibles de l'impôt sur les sociétés sont tenus de fournir au service des impôts, en même temps que la déclaration annuelle prévue aux articles 53 A ou 97 du code général des impôts, un état indiquant : 1° Les noms, prénoms, date et lieu de naissance et domiciles des associés ; 2° La part des bénéfices de l'exercice ou des exercices clos au cours de l'année précédente correspondant aux droits de chacun des associés en nom collectif ou commandités dans la société ; 3° En ce qui concerne les sociétés en commandite simple, le montant des bénéfices distribués aux commanditaires au cours de l'année précédente. Les sociétés anonymes, les sociétés par actions simplifiées et les sociétés à responsabilité limitée ayant opté pour le régime des sociétés de personnes sont soumises aux mêmes obligations. 1 bis (Abrogé). 2. Les gérants des sociétés en participation et des sociétés de copropriétaires de navires qui n'ont pas opté pour le régime fiscal des sociétés de capitaux sont tenus de fournir, dans les conditions prévues au 1, un état indiquant : 1° Les noms, prénoms, date et lieu de naissance, professions et domiciles des associés gérants et des coparticipants ; 2° La part des bénéfices de l'exercice ou des exercices clos au cours de l'année précédente revenant à chaque associé-gérant ou coparticipant. 3. Les gérants des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes sont tenus de fournir au service des impôts, en même temps que la déclaration prévue au 1 de l'article 223 du code général des impôts, un état indiquant : 1° Les noms, prénoms, date et lieu de naissance, qualités et domiciles des associés ; 2° Le nombre de parts sociales appartenant en toute propriété ou en usufruit à chaque associé ; 3° Le montant des sommes versées à chacun des associés pendant la période retenue pour l'assiette de l'impôt sur les sociétés, à titre de traitements, émoluments et indemnités, remboursements forfaitaires de frais ou autres rémunérations de leurs fonctions dans la société, et l'année au cours de laquelle ces versements ont été effectués. 4. Les sociétés en commandite par actions sont tenues de fournir, dans les conditions prévues au 3, un état indiquant : 1° Les noms, prénoms, date et lieu de naissance et domiciles des associés gérants ; 2° Le montant des sommes versées à chacun des associés gérants pendant la période retenue pour l'assiette de l'impôt sur les sociétés, à titre de traitements, émoluments et indemnités, remboursements forfaitaires de frais ou autres rémunérations de leurs fonctions dans la société, et l'année au cours de laquelle ces versements ont été effectués. 5. Les gérants des sociétés en nom collectif ou en commandite simple ayant opté pour le régime fiscal des sociétés de capitaux sont tenus de fournir, dans les conditions prévues au 3, un état indiquant, outre les renseignements visés au 1° du 1 le montant des sommes versées à chacun des associés en nom ou commandités, pendant la période retenue pour l'assiette de l'impôt sur les sociétés, à titre de traitements, émoluments et indemnités, remboursements forfaitaires de frais ou autres rémunérations de leurs fonctions dans la société et l'année au cours de laquelle ces versements ont été effectués. 6. Les gérants des sociétés en participation et des sociétés de copropriétaires de navires ayant opté pour le régime fiscal des sociétés de capitaux sont tenus de fournir, dans les conditions prévues au 3, un état indiquant, outre les renseignements visés au 1° du 2, le montant des sommes versées à chaque associé-gérant ou coparticipant, pendant la période retenue pour l'assiette de l'impôt sur les sociétés, à titre de traitements, émoluments et indemnités, remboursements forfaitaires de frais ou autres rémunérations de leurs fonctions dans la société, et l'année au cours de laquelle ces versements ont été effectués.
Code général des impôts, annexe iii
48
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043894504
2021-08-04 00:00:00
b2b9ee814980636867ecb64bcdfc4310aacbc41a9600846500ea2a5846083f08
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1. Les personnes physiques ou morales qui interviennent, à titre de partie ou d'intermédiaire, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer les noms et adresses du prêteur et de l'emprunteur, la date, le montant et les conditions du prêt, notamment sa durée, le taux et la périodicité des intérêts ainsi que les modalités de remboursement du principal. 2. Ces dispositions ne sont pas applicables : a. Aux contrats de prêts qui sont définis par un arrêté du ministre de l'économie et des finances (1) ; b. Aux contrats de prêts dont le principal n'excède pas un montant fixé par ce même arrêté. Toutefois, lorsque plusieurs contrats de prêts sont conclus au cours d'une année au nom d'un même débiteur ou d'un même créancier et que leur total en principal dépasse le montant visé ci-dessus, tous les contrats ainsi conclus doivent être déclarés. 3. La déclaration est souscrite par l'intermédiaire ou, en l'absence d'intermédiaire, par le débiteur ; dans la situation visée au b du 2, elle est faite, suivant le cas, par le débiteur ou le créancier au nom duquel l'ensemble des contrats ont été conclus. Lorsque la déclaration est souscrite par l'intermédiaire, celle-ci est adressée dans le premier mois de chaque année à la direction départementale ou, le cas échéant, régionale des finances publiques du lieu du domicile réel ou du principal établissement de la personne physique ou morale déclarante. Lorsque le débiteur ou le créancier est tenu de souscrire la déclaration en application des dispositions du premier alinéa, celle-ci est adressée au service des impôts dont il dépend en même temps que la déclaration de ses revenus ou que la déclaration de ses résultats. La déclaration mentionne les contrats de prêts conclus au cours de la précédente année. Elle est établie sur une formule délivrée par l'administration.
Code général des impôts, annexe iii
49 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624877
2012-04-01 00:00:00
76a7e3dab123fbe008b041ab5cb9213a102c319382a67a49f0002f4e65b66b06
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Les personnes visées à l'article 242 ter du code général des impôts ainsi que les établissements payeurs visés à l'article 990 C du même code (1) doivent produire, avant le 16 février de chaque année, la déclaration des sommes payées ou des caractéristiques des contrats de prêt ayant fait l'objet d'opérations au cours de l'année précédente.
Code général des impôts, annexe iii
49 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100804
2018-06-23 00:00:00
3955008b2ecbf842e3847aac960210bcd4e465946a2a7be8c899ca3dce664796
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I. - La déclaration prévue à l'article 49 D doit comprendre : 1° L'identification du déclarant : nom et prénoms ou raison sociale, adresse complète et numéro Siret lorsqu'il a été attribué par l'INSEE. 2° L'identification de la nature des opérations réalisées et la référence aux comptes concernés ; 3° L'identification du souscripteur, du bénéficiaire ou du cocontractant : a. Pour les personnes physiques, nom de famille, nom marital, prénoms, sexe, date et lieu de naissance, adresse du dernier domicile connu au 1er janvier de l'année de souscription de la déclaration ; b. Pour les personnes morales, raison sociale, numéro Siret, adresse du siège social ou du principal établissement au 1er janvier de l'année de souscription de la déclaration. Lorsque la personne ayant encaissé les revenus déclare le faire pour le compte d'un tiers sans révéler son identité, l'identification du bénéficiaire est remplacée par celle de l'intermédiaire et suivie de la mention " P. C. tiers " ; 4° Le détail des opérations réalisées dans l'année, en distinguant les revenus imposables, ceux qui ont été soumis à un prélèvement libératoire de l'impôt sur le revenu, les revenus exonérés et les opérations en capital sur les bons de caisses, de capitalisation et placements de même nature. II. - Il est justifié des éléments d'identification de la personne au nom de laquelle la déclaration est effectuée dans des conditions fixées par arrêté.
Code général des impôts, annexe iii
49 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298444
2005-01-01 00:00:00
3c8506d568a3fe6266f80d7b5c65be89e1c98384e54f3ea5e5913359aca05b6f
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1. Pour les revenus imposables, la déclaration doit mentionner distinctement, par nature et en fonction de leur régime fiscal, le montant brut des revenus payés. Le montant du crédit d'impôt attaché à ces revenus est mentionné séparément. Doivent également être mentionnés séparément les produits et revenus imposables à l'impôt sur le revenu et pour lesquels les contributions et prélèvements sociaux sur les produits de placement ont déjà été appliqués. 2. Lorsque les revenus ou les gains sont libérés de l'impôt sur le revenu par application d'un prélèvement, la déclaration comporte l'indication de celui-ci ainsi que le montant du revenu brut ou du gain qui lui a servi de base. 3. Lorsqu'ils ne sont pas dispensés de déclaration par le 1 de l'article 242 ter du code général des impôts, les produits exonérés de l'impôt sur le revenu sont déclarés pour leur montant net.
Code général des impôts, annexe iii
49 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100796
2018-06-23 00:00:00
1db4e54fa5793169c1faf6bdc781dad1199fecde1e82ed40b76db1d01196a71e
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-0.027343695983290672, -0.025761879980564117, 0.009151403792202473, 0.003229402005672455 ]
Il est satisfait aux obligations résultant des articles 49 D à 49 F par la communication d'un support informatique ou par l'envoi de formulaires normalisés. Les caractéristiques du support informatique et le modèle de formulaire normalisé sont fixés par la direction générale des finances publiques. Les déclarations, accompagnées d'un bordereau récapitulatif, sont remises à la direction départementale ou, le cas échéant, régionale des finances publiques du lieu de la résidence ou du principal établissement du déclarant.
Code général des impôts, annexe iii
49 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100788
2018-06-23 00:00:00
62f7dbb57c0cd3bc7ae7eb52da13c2ed36ac792b7e97dde34812462790a3e73a
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Le déclarant remet à son client, dans tous les cas, un état rédigé sur le modèle de formulaire normalisé visé à l'article 49 H . Ce document tient lieu, le cas échéant, du certificat de crédit d'impôt visé aux articles 77 et 78 de l'annexe II au code général des impôts.
Code général des impôts, annexe iii
49 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298449
2005-01-01 00:00:00
553ca582cffe0020d91038801cca7c2c5594e37e4754efbf408f589f029f3c9a
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Pour les bons, titres ou contrats qui ne sont pas soumis d'office au prélèvement de l'article 990 A du code général des impôts (1), les établissements sont tenus : I. - D'établir un document sur lequel figurent dans une suite continue par date d'émission ou de souscription : 1° Le numéro du bon, titre ou contrat ; 2° Le montant des sommes versées par le souscripteur et la date du versement ; 3° Le terme du bon, titre ou contrat ; 4° L'identité, la date de naissance et le domicile du souscripteur et de la personne nominativement désignée initialement ; 5° Et, lors du remboursement, l'identité, la date de naissance et le domicile de la personne qui obtient le remboursement du bon, titre ou contrat lorsque celle-ci bénéficie du régime fiscal de droit commun. Les établissements indiquent également sur ce document la nature des pièces justificatives d'identité et de domicile présentées lors de la souscription et du remboursement par le souscripteur et la personne nominativement désignée initialement, si elle est différente, ainsi que, le cas échéant, par l'ayant droit à titre gratuit et, dans ce dernier cas, précisent la nature de la pièce produite justifiant la qualité d'ayant droit ; II. - De faire figurer sur ces bons, titres ou contrats les indications suivantes : 1° Le numéro du bon, titre ou contrat ; 2° Le montant des sommes versées par le souscripteur et la date du versement ; 3° Et le terme du bon, titre ou contrat.
Code général des impôts, annexe iii
49 I bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100779
2018-06-23 00:00:00
8bd8ec823b8a7eff0816592544745792eb94ce2a5580b1f9511e8ff3a597bb18
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Les entreprises nouvelles qui bénéficient de l'exonération d'impôt prévue à l'article 44 sexies du code général des impôts doivent joindre à la déclaration de leurs résultats de chaque exercice un état de leur situation et, s'il s'agit de sociétés, de celle de leurs associés, au regard des conditions mentionnées à l'article précité. Cet état est établi sur papier libre, conformément au modèle fixé par l'administration.
Code général des impôts, annexe iii
49 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298455
1989-07-14 00:00:00
d120abb50c058f79187685a0132c0840f32fb1e227db449cb762553b3d88a88d
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Lorsque le début ou le terme de la période d'exonération prévue au I de l'article 44 octies A ne coïncide pas avec le début ou le terme de l'année ou de l'exercice d'imposition, la règle du prorata du temps est appliquée pour déterminer la fraction du bénéfice imposable et celle du bénéfice exonéré.
Code général des impôts, annexe iii
49 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045515606
2022-04-07 00:00:00
438d1e43b1c9cb6d23e23f70c18db8d1987a5fa307e925a27e86962721119ff3
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Le contribuable qui peut bénéficier des dispositions de l'article 44 octies A du code général des impôts doit joindre à la déclaration du résultat de la période d'imposition considérée un document conforme à un modèle établi par l'administration comportant les éléments nécessaires à la détermination du bénéfice ouvrant droit à exonération.
Code général des impôts, annexe iii
49 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766176
2022-05-07 00:00:00
b8a89363374fddedc5388b2bb8260be08146b303da739971ea4caec25abf851f
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Les bailleurs d'immeubles visés au 5° du I de l'article 35 du code général des impôts bénéficiant des dispositions de l'article 44 octies A de ce code doivent joindre à la déclaration du résultat de chaque période d'imposition des bénéfices un document mentionnant le lieu d'implantation de chaque immeuble donné à bail. Lorsque tous leurs moyens d'exploitation ne sont pas situés dans les zones franches urbaines-territoires entrepreneurs, ils doivent également joindre en annexe à cette déclaration un compte séparé faisant apparaître, pour chaque immeuble situé dans ces zones, le bénéfice net provenant de son exploitation.
Code général des impôts, annexe iii
49 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766167
2022-05-07 00:00:00
060129f6165df96c20f729170d742a1ca833cccd9a5605f5df594673fcd7701e
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En cas de transfert d'activité dans une zone franche urbaine-territoire entrepreneur, le contribuable est tenu d'indiquer le ou les lieux antérieurs d'exercice de cette activité et le service des impôts auprès duquel les déclarations de résultat ont été souscrites. Il indique également, le cas échéant, la nature et le montant des subventions et aides qui lui ont été accordées par l'Etat et les collectivités publiques.
Code général des impôts, annexe iii
49 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030695889
2015-06-06 00:00:00
63df6f7d69213e6f9fafbe7c9bf3d69def026ec2bc4cace8f16bdaa370aab61d
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L'option mentionnée au troisième alinéa du III de l'article 44 octies A du code général des impôts est notifiée, sur papier libre, au service des impôts auprès duquel est souscrite la déclaration du résultat.
Code général des impôts, annexe iii
49 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766159
2022-05-07 00:00:00
9967361e9dd083e59dbe3f10a97bed9193b5204c7bad660008eaed32929fc6f6
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Les indicateurs de performance économique mentionnés au c du 3° de l' article 44 sexies-0 A du code général des impôts sont satisfaits lorsque l'entreprise remplit les conditions cumulatives suivantes, appréciées à la clôture de l'exercice : a) Son effectif, calculé selon les modalités prévues aux articles L. 1111-2 , L. 1111-3 et L. 1251-54 du code du travail , a augmenté d'au moins 100 % et d'au moins dix salariés en équivalents temps plein, par rapport à celui constaté à la clôture de l'antépénultième exercice ; b) Le montant de ses dépenses de recherche mentionnées au c du 3° du même article 44 sexies-0 A au cours de cet exercice n'a pas diminué par rapport à celui de l'exercice précédent. Pour l'application du présent article, l'exercice est ramené ou porté, le cas échéant, à douze mois.
Code général des impôts, annexe iii
49 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049600838
2024-06-01 00:00:00
3433ee206f8a8af9afff3e217acb0f76465aac76cadccb822d2049e2a96fed0f
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Lorsque le début ou le terme de la période d'exonération prévus au I de l'article 44 duodecies du code général des impôts ne coïncident pas avec le début ou le terme de l'année ou de l'exercice d'imposition, la règle du prorata du temps est appliquée pour déterminer la fraction du bénéfice imposable et celle du bénéfice exonéré.
Code général des impôts, annexe iii
49 U
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298474
2007-03-30 00:00:00
37a040466124a1befbca5a4938ffa6bfa2874aebec7d328d6dd3cb10d9883b82
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Le contribuable qui peut bénéficier des dispositions de l'article 44 duodecies du code général des impôts doit joindre à sa déclaration afférente au résultat de chaque période d'imposition des bénéfices : 1. Un document conforme à un modèle établi par l'administration comportant les éléments nécessaires à la détermination et au suivi du bénéfice ouvrant droit à exonération ainsi qu'à la vérification du respect des conditions et limites prévues par les règlements mentionnés au huitième alinéa du II de l'article 44 duodecies du code général des impôts ; 2. Le cas échéant, pour les bailleurs d'immeubles mentionnés au 5° du I de l'article 35 du code général des impôts, un document mentionnant le lieu d'implantation de chaque immeuble donné à bail ainsi qu'un compte séparé joint en annexe à la déclaration de résultat indiquant, pour chaque immeuble situé dans les bassins d'emploi à redynamiser, le bénéfice net provenant de son exploitation, lorsque tous leurs moyens d'exploitation ne sont pas situés dans ces bassins ; 3. Le cas échéant, en cas de transfert d'activité dans un bassin d'emploi à redynamiser, un état mentionnant les lieux antérieurs d'exercice de l'activité, le service des impôts auprès duquel les déclarations de résultat ont été souscrites, la nature et le montant des subventions et aides accordées par l'Etat et les collectivités publiques.
Code général des impôts, annexe iii
49 V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298475
2007-03-30 00:00:00
11490595a9fb8efba26cef0dbe7ca7b8d63cf8f71d863afdde737e1d60992fdc
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-0.0006737110670655966, 0.006875974126160145, -0.013556760735809803 ]
L'option mentionnée au deuxième alinéa du III de l'article 44 duodecies du code général des impôts est notifiée sur un document conforme à un modèle établi par l'administration, au service des impôts auprès duquel est souscrite la déclaration de résultat.
Code général des impôts, annexe iii
49 W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298476
2007-03-30 00:00:00
826a64a9db262d4bb348b1e93d5df564536340bb160369b96acb55a0cdd132e6
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Lorsque le début ou le terme de la période d'exonération prévus au I de l'article 44 terdecies du code général des impôts ne coïncident pas avec le début ou le terme de l'année ou de l'exercice d'imposition, la règle du prorata du temps est appliquée pour déterminer la fraction du bénéfice imposable et celle du bénéfice exonéré.
Code général des impôts, annexe iii
49 X
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020562622
2009-04-30 00:00:00
65407d6413b6467a4d87dc0dabc04f3d05403908a95d302297b96c2d15dc57f1
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Le contribuable qui peut bénéficier des dispositions de l'article 44 terdecies du code général des impôts joint à sa déclaration afférente au résultat de chaque période d'imposition des bénéfices : 1. Un document conforme à un modèle établi par l'administration comportant les éléments nécessaires à la détermination et au suivi du bénéfice ouvrant droit à exonération ainsi qu'à la vérification du respect des conditions et limites prévues par les règlements mentionnés au huitième alinéa du II de l'article 44 terdecies précité ; 2. Le cas échéant, pour les bailleurs d'immeubles mentionnés au 5° du I de l'article 35 du code général des impôts , un document mentionnant le lieu d'implantation de chaque immeuble donné à bail ainsi qu'un compte séparé joint en annexe à la déclaration de résultat indiquant, pour chaque immeuble situé dans les zones de restructuration de la défense et les emprises foncières libérées mentionnées au premier alinéa du I de l'article 44 terdecies précité, le bénéfice net provenant de son exploitation, lorsque tous leurs moyens d'exploitation ne sont pas situés dans ces zones ; 3. Le cas échéant, en cas de transfert d'activité dans une zone de restructuration de la défense ou une emprise foncière libérée mentionnées au premier alinéa du I de l'article 44 terdecies précité, un état mentionnant les lieux antérieurs d'exercice de l'activité, le service des impôts auprès duquel les déclarations de résultats ont été souscrites, la nature et le montant des subventions et aides accordées par l'Etat et les collectivités publiques.
Code général des impôts, annexe iii
49 Y
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020562618
2009-04-30 00:00:00
46f51b6437d4d3a3b71549ae23beccd4df99ffb95b8bcbfaa2154e128babc747
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L'option mentionnée au deuxième alinéa du III de l'article 44 terdecies du code général des impôts est notifiée sur papier libre, au service des impôts auprès duquel est souscrite la déclaration de résultat.
Code général des impôts, annexe iii
49 Z
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020562615
2009-04-30 00:00:00
50cd012b3534406bc05bff717f87d2bfb78a6b69c049a415cd5cafcc9ea3f6de
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I. – 1. Le contribuable qui peut bénéficier des dispositions de l' article 44 quaterdecies du code général des impôts joint à sa déclaration afférente au résultat de chaque période d'imposition des bénéfices un document conforme à un modèle établi par l'administration comportant les éléments nécessaires à la détermination et au suivi du bénéfice ouvrant droit à abattement ainsi qu'à la vérification du respect des conditions posées par cet article. Sont notamment portés sur ce document : 1° Le chiffre d'affaires de l'exercice, ramené, le cas échéant, à douze mois, et l'effectif des salariés à la clôture de l'exercice ; 2° L'adresse et l'activité principale de chaque exploitation dont l'imposition des bénéfices peut bénéficier de ces dispositions, le montant desdits bénéfices et le taux d'abattement qui leur est applicable ainsi que les modalités de répartition du bénéfice global de l'entreprise entre ces exploitations ; 3° (Sans objet) 4° Lorsque le contribuable peut bénéficier des dispositions du b du 4° du III de l'article 44 quaterdecies du code général des impôts, la référence de l'autorisation délivrée par le service des douanes lui permettant de bénéficier du régime du perfectionnement actif défini à l'article 256 du règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013 établissant le code des douanes de l'Union ainsi que le montant du chiffre d'affaires afférent à des opérations mettant en œuvre des marchandises ayant bénéficié de ce régime. 2. (Abrogé) 3. Lorsque l'entreprise n'est pas soumise à un régime réel d'imposition, le document mentionné au 1 est joint à la déclaration d'ensemble des revenus du contribuable. II. – L'option mentionnée au VII de l'article 44 quaterdecies du code général des impôts est notifiée sur papier libre au service des impôts auprès duquel est souscrite la déclaration de résultat de l'entreprise ou la déclaration d'ensemble des revenus du contribuable dont l'entreprise n'est pas soumise à un régime réel d'imposition.
Code général des impôts, annexe iii
49 ZB
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046881876
2023-01-01 00:00:00
e83831364660e300403f425d504ba64133104a195b03ad19164201dd5f761e5d
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I. – 1. Pour l'application du a du 3° du III de l'article 44 quaterdecies du code général des impôts, les activités suivantes relèvent du secteur de la recherche et du développement : 1° Recherche-développement en biotechnologie ; 2° Recherche-développement en autres sciences physiques et naturelles ; 3° Recherche-développement en sciences humaines et sociales. 2. Pour l'application du b du 3° du III de l'article 44 quaterdecies du code général des impôts, les activités suivantes relèvent du secteur des technologies de l'information et de la communication : 1° Télécommunications filaires ; 2° Télécommunications sans fil ; 3° Télécommunications par satellite ; 4° Autres activités de télécommunication ; 5° Programmation informatique ; 6° (Abrogé) ; 7° Tierce maintenance de systèmes et d'applications informatiques ; 8° Gestion d'installations informatiques ; 9° Autres activités informatiques ; 10° Traitement de données, hébergement et activités connexes ; 11° Portails internet ; 12° Activités cinématographiques, vidéo et de télévision, en ce compris la production audiovisuelle ; 13° Programmation et diffusion ; 14° Conception, réalisation et productions rédactionnelles, multimédia, flux informatiques et numériques, y compris la presse produite localement et activités s'y rapportant ; 3. Pour l'application du c du 3° du III de l'article 44 quaterdecies du code général des impôts, les activités suivantes relèvent du secteur du tourisme : 1° Hôtels et hébergement similaire ; 2° Hébergement touristique et autre hébergement de courte durée ; 3° Terrains de camping et parcs pour caravanes ou véhicules de loisirs ; 4° Activités des parcs d'attractions et parcs à thèmes, à l'exception de l'exploitation de jeux d'argent et de hasard ; 5° Autres activités récréatives et de loisirs, à l'exception de l'exploitation de jeux d'argent et de hasard et sous réserve que ces activités s'intègrent directement et à titre principal à une activité hôtelière ou touristique ; 6° Enseignement de disciplines sportives et d'activités de loisirs, sous réserve que ces activités s'intègrent directement et à titre principal à une activité hôtelière ou touristique ; 7° Activités liées au sport, sous réserve que ces activités s'intègrent directement et à titre principal à une activité hôtelière ou touristique ; 8° Entretien corporel, pour les activités suivantes : activités thermales, de balnéothérapie ou de thalassothérapie ; 9° Location de courte durée de voitures et de véhicules automobiles légers, pour les seules locations d'une durée inférieure à un mois ; la part de cette activité s'inscrivant dans le cadre de prestations touristiques peut être évaluée à 75 % du bénéfice tiré de telles locations ; 10° Transports maritimes et côtiers de passagers, en ce compris l'exploitation de bateaux d'excursion, de croisière ou de tourisme, au départ et à destination des départements d'outre-mer, à l'exclusion de l'exploitation des lignes régulières ; 11° Transports fluviaux de passagers, en ce compris l'exploitation de bateaux d'excursion, de croisière ou de tourisme au départ et à destination des départements d'outre-mer, à l'exclusion de l'exploitation des lignes régulières ; 12° Transports aériens de passagers, en ce compris les vols de tourisme, au départ et à destination des départements d'outre-mer, à l'exclusion de l'exploitation des lignes régulières, et sous réserve que ces activités s'intègrent directement et à titre principal à une activité touristique ; 13° Transports de voyageurs par taxis ; la part de cette activité s'inscrivant dans le cadre de prestations touristiques peut être évaluée à 50 % du bénéfice ; 14° Autres transports routiers de voyageurs, à l'exclusion de l'exploitation des lignes régulières ; 15° Activités des agences de voyage, voyagistes, services de réservation et activités connexes, lorsqu'ils sont physiquement implantés sur le territoire du département d'outre-mer ; 16° Organisation de foires, salons professionnels et congrès ; 17° Restauration traditionnelle ; la part de cette activité s'inscrivant dans le cadre de prestations touristiques peut être évaluée à 50 % du bénéfice. 4. Pour l'application du d du 3° du III de l'article 44 quaterdecies du code général des impôts, les activités suivantes relèvent du secteur de l'agro-nutrition : 1° Culture et production animale, chasse et services annexes ; 2° Sylviculture et exploitation forestière ; 3° Pêche et aquaculture ; 4° Industries alimentaires ; 5° Fabrication de boissons. 5. Pour l'application du e du 3° du III de l'article 44 quaterdecies du code général des impôts, les activités suivantes relèvent du secteur de l'environnement : 1° Captage, traitement et distribution d'eau ; 2° Collecte et traitement des eaux usées ; 3° Collecte des déchets non dangereux ; 4° Collecte des déchets dangereux ; 5° Traitement et élimination des déchets non dangereux ; 6° Traitement et élimination des déchets dangereux ; 7° Démantèlement d'épaves ; 8° Récupération de déchets triés ; 9° Dépollution et autres services de gestion des déchets ; 10° Travaux d'isolation : isolation thermique. 6. Pour l'application du f du 3° du III de l'article 44 quaterdecies du code général des impôts, les activités suivantes relèvent du secteur des énergies renouvelables : 1° Production d'électricité, à partir d'énergies renouvelables (production éolienne, géothermique, hydraulique, marémotrice, solaire, ou à partir de la biomasse ou de la mer) ; 2° Production de combustibles gazeux, à partir d'énergies renouvelables (production éolienne, géothermique, hydraulique, marémotrice, solaire, ou à partir de la biomasse ou de la mer) ; 3° Production de vapeur et d'air conditionné, à partir d'énergie renouvelable (production éolienne, géothermique, hydraulique, marémotrice, solaire, ou à partir de la biomasse ou de la mer). 4° Production ou pose d'équipements ou d'installations destinés à réduire la consommation d'énergie ou à améliorer la performance énergétique de tout type de construction ainsi que l'installation d'équipements thermiques, lorsque ces équipements respectent des normes d'éco-conditionnalité fixées par arrêté. II. – Sauf lorsqu'il en est disposé autrement, les secteurs mentionnés au I s'entendent de ceux définis par la nomenclature d'activités françaises, en ce que ses rubriques incluent ou excluent comme activités. Seule est prise en compte l'activité réellement exercée.
Code général des impôts, annexe iii
49 ZC
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046881871
2023-01-01 00:00:00
d8688e1e2abf985f38701e31919387aa86e0a8491d7e0100e483446eaa2a8990
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Tout remboursement fait depuis le 1er janvier 1960 et portant sur des sommes qui, lors de leur versement à titre d'avances, prêts ou acomptes par une personne morale visée à l'article 108 du code général des impôts, ont été considérées comme revenus distribués en application du a de l'article 111 dudit code ou de l'article 41 du décret n° 48-1986 du 9 décembre 1948 ouvre droit, dans les conditions fixées par les articles 49 ter à 49 sexies , à la restitution au profit du bénéficiaire des avances, prêts ou acomptes ou de ses ayants cause, des impositions auxquelles le versement a donné lieu. En cas de pluralité d'avances, prêts ou acomptes consentis à un même bénéficiaire, les remboursements partiels s'imputent conformément aux dispositions des articles 1253 à 1256 du code civil.
Code général des impôts, annexe iii
49 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298477
1979-07-01 00:00:00
6a1945edc6761544e38774c9bc4cafcbbb9eebfb9b5a17d5edd0a6fe736b3786
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I. - La somme à restituer en vertu de l'article 49 bis est égale, en ce qui concerne chacune des impositions énumérées à l'article 49 quater, à la différence entre : D'une part, le montant de l'impôt régulièrement liquidé et effectivement acquitté pour l'année ou l'exercice au titre duquel l'acompte, le prêt ou l'avance a été pris en compte pour la détermination de la base d'imposition ; D'autre part, le même impôt liquidé en faisant abstraction de l a fraction de l'acompte, prêt ou avance qui a fait l'objet du remboursement. II. - Le décompte prévu au I est opéré sur le principal des droits, à l'exclusion de tous intérêts ou indemnités de retard, majorations de droits et amendes fiscales.
Code général des impôts, annexe iii
49 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298478
1979-07-01 00:00:00
963fab0e45d02f0e0ac8263b32a9cc69b923b892c9678bfc5c511976d72114e1
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I. - Dans le cas où le bénéficiaire a été assujetti du fait de l'encaissement de l'avance, du prêt ou de l'acompte, à l'impôt sur le revenu, les impositions qui font l'objet, à raison des sommes remboursées, de la révision prévue à l'article 49 ter s'entendent : 1° De la taxe proportionnelle et de la surtaxe progressive, si l'avance, le prêt ou l'acompte a été versé entre le 1er janvier 1949 et le 31 décembre 1958 ; 2° De la taxe proportionnelle et de l'impôt sur le revenu des personnes physiques, si le versement a eu lieu au cours de l'année 1959 ; 3° De la retenue à la source frappant les revenus de capitaux mobiliers et de l'impôt sur le revenu des personnes physiques, si le versement a eu lieu entre le 1er janvier 1960 et le 31 décembre 1961 ; 4° De la taxe complémentaire, si le versement a eu lieu entre le 1er janvier 1962 et le 31 décembre 1969 ; 5° De l'impôt sur le revenu, si le versement a eu lieu postérieurement au 31 décembre 1961. II. - Dans le cas où le bénéficiaire a été assujetti, du fait de l'encaissement de l'avance, du prêt ou de l'acompte, à l'impôt sur les sociétés, les impositions qui font l'objet, à raison des sommes remboursées, de la révision prévue à l'article 49 ter s'entendent : 1° De la taxe proportionnelle et de l'impôt sur les sociétés, si l'avance, le prêt ou l'acompte a été versé entre le 1er janvier 1949 et le 31 décembre 1959 ; 2° De la retenue à la source frappant les revenus de capitaux mobiliers et de l'impôt sur les sociétés, si le versement a eu lieu entre le 1er janvier 1960 et le 31 décembre 1961 ; 3° De l'impôt sur les sociétés, si le versement a eu lieu postérieurement au 31 décembre 1961. Toutefois, lorsque l'avance, le prêt ou l'acompte a été consenti à une société remplissant, du chef de sa participation dans le capital de la société versante, les conditions requises pour se prévaloir des dispositions de l'article 145 du code général des impôts, la restitution à opérer, du fait du remboursement, au titre de la taxe proportionnelle ou de la retenue à la source, n'est ordonnée que dans la limite de l'excédent de cette taxe ou retenue acquittée par la société versante, sur l'imposition de même nature dont la société bénéficiaire a été, le cas échéant, dispensée à raison de ses propres distributions en vertu dudit article. III. - Lorsque la révision des bases d'imposition à l'impôt sur le revenu ou à l'impôt sur les sociétés fait apparaître un déficit pour l'année ou la période d'imposition en cause, ce déficit peut être reporté, s'il y a lieu, sur les revenus ou bénéfices ultérieurs de l'intéressé, selon les règles en vigueur à l'époque pour laquelle le report est sollicité.
Code général des impôts, annexe iii
49 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298480
2005-01-01 00:00:00
d0d14fa9dd0d1242d3aa4b28d94da5db716932f0b8163df1944d7e35db1f5516
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I. - La restitution est ordonnée sur la demande de l'intéressé, adressée au directeur départemental ou, le cas échéant, régional des finances publiques du département dans lequel le requérant avait son domicile ou son principal établissement au 1er janvier de l'année de la réclamation. II. - La demande de restitution doit être présentée par l'associé ou par ses ayants cause au plus tard le 31 décembre de l'année suivant celle au cours de laquelle le remboursement a été opéré. III. - Les requérants doivent y mentionner, outre la dénomination et le siège de la société, le montant et la date du remboursement : a. Pour la taxe proportionnelle ou la retenue à la source : le service des impôts où cette imposition a été acquittée, la date à laquelle la déclaration ayant servi de base à ladite imposition a été déposée ainsi que le montant de l'avance, du prêt ou de l'acompte inclus dans la base d'imposition de la société ; b. Pour la surtaxe progressive ou l'impôt sur le revenu et pour la taxe complémentaire : l'année d'imposition, le montant de l'avance, du prêt ou de l'acompte inclus dans le revenu imposable de ladite année ainsi que l'indication de l'article du rôle sous lequel l'imposition a été établie et la date à laquelle le rôle a été mis en recouvrement ; c. Pour l'impôt sur les sociétés : la période d'imposition, le montant de l'avance, du prêt ou de l'acompte inclus dans le bénéfice net imposable de ladite période ainsi que, le cas échéant, l'indication de l'article du rôle sous lequel l'imposition a été établie et la date à laquelle le rôle a été mis en recouvrement. A l'appui des renseignements visés aux b ou c, les requérants doivent produire une attestation régulière du comptable justifiant du paiement de l'impôt. IV. - Dans le cas visé au cinquième alinéa du II de l'article 49 quater , la demande doit mentionner, en outre, tous renseignements permettant de déterminer le montant de la taxe proportionnelle ou de la retenue à la source dont la société bénéficiaire de l'avance, du prêt ou de l'acompte a été, le cas échéant, dispensée, à raison de ses propres distributions, en vertu de l' article 145 du code général des impôts .
Code général des impôts, annexe iii
49 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625023
2012-04-01 00:00:00
0a8e097704ebf3b83a356b5b6680d59618c34455cd5ffd536bd17d0a735162cc
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Pour autant qu'elles ne sont pas contraires à celles de l'article 49 quinquies , les dispositions prévues au titre III du livre des procédures fiscales en ce qui concerne les formes et délais de réclamation, la procédure devant le tribunal administratif et les dégrèvements d'office, sont applicables aux demandes définies à l'article précité.
Code général des impôts, annexe iii
49 sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296812
1982-01-01 00:00:00
d51b5b5b0c63441b4bf6ceb17a7e88d766978790552cbed549730afd6d557287
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Pour l'application des dispositions de l'article 244 quater B du code général des impôts, sont considérées comme opérations de recherche scientifique ou technique : a. Les activités ayant un caractère de recherche fondamentale qui concourent à l'analyse des propriétés, des structures, des phénomènes physiques et naturels, en vue d'organiser, au moyen de schémas explicatifs ou de théories interprétatives, les faits dégagés de cette analyse ; b. Les activités ayant le caractère de recherche appliquée qui visent à discerner les applications possibles des résultats d'une recherche fondamentale ou à trouver des solutions nouvelles permettant à l'entreprise d'atteindre un objectif déterminé choisi à l'avance. Le résultat d'une recherche appliquée consiste en un modèle probatoire de produit, d'opération ou de méthode ; c. Les activités ayant le caractère d'opérations de développement expérimental effectuées, au moyen de prototypes ou d'installations pilotes, dans le but de réunir toutes les informations nécessaires pour fournir les éléments techniques des décisions, en vue de la production de nouveaux matériaux, dispositifs, produits, procédés, systèmes, services ou en vue de leur amélioration substantielle. Par amélioration substantielle, on entend les modifications qui ne découlent pas d'une simple utilisation de l'état des techniques existantes et qui présentent un caractère de nouveauté.
Code général des impôts, annexe iii
49 septies F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043682643
2021-06-21 00:00:00
15133441bde2aa38d44f32354a2b69a28b956b8a6c4794767a1c4b31d9f523c7
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Le personnel de recherche comprend : 1. Les chercheurs qui sont les scientifiques ou les ingénieurs travaillant à la conception ou à la création de connaissances, de produits, de procédés, de méthodes ou de systèmes nouveaux. Sont assimilés aux ingénieurs les salariés qui, sans posséder un diplôme, ont acquis cette qualification au sein de leur entreprise. 2. Les techniciens, qui sont les personnels travaillant en étroite collaboration avec les chercheurs, pour assurer le soutien technique indispensable aux travaux de recherche et de développement expérimental. Notamment : Ils préparent les substances, les matériaux et les appareils pour la réalisation d'expériences ; Ils prêtent leur concours aux chercheurs pendant le déroulement des expériences ou les effectuent sous le contrôle de ceux-ci ; Ils ont la charge de l'entretien et du fonctionnement des appareils et des équipements nécessaires à la recherche et au développement expérimental. Dans le cas des entreprises qui ne disposent pas d'un département de recherche, les rémunérations prises en compte pour le calcul du crédit d'impôt sont exclusivement les rémunérations versées aux chercheurs et techniciens à l'occasion d'opérations de recherche.
Code général des impôts, annexe iii
49 septies G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298487
1983-07-10 00:00:00
31a73e9580d76462571a579327d619d9d33ec5af684a9cea94c6dac7308efd5e
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I.-L'agrément des organismes de recherche ou des experts scientifiques ou techniques mentionné au d bis du II de l'article 244 quater B du code général des impôts est délivré par décision du ministère chargé de la recherche, sur présentation d'une demande établie conformément à un modèle fixé par l'administration, auprès des services centraux de la direction générale de la recherche et de l'innovation du ministère chargé de la recherche. Sont jointes à la demande d'agrément les pièces justificatives attestant que dans l'année précédant sa demande l'organisme de recherche ou l'expert scientifique ou technique a mené sous sa responsabilité des opérations de recherche scientifique et technique, dont il a défini la démarche scientifique et réalisé les travaux avec ses propres moyens. La liste des pièces justificatives est fixée par arrêté conjoint des ministres chargés du budget et de la recherche. Les demandes de renouvellement d'agrément sont présentées selon les mêmes modalités. II.-L'agrément est accordé pour une durée de trois ans. Cette durée est fixée à un an lorsque les organismes ou experts n'ont achevé aucune opération de recherche dans les douze mois précédant la demande. L'agrément peut être accordé pour une durée de cinq ans à compter de la troisième demande de renouvellement formulée par les organismes ou experts agréés de manière continue depuis neuf ans minimum au 31 décembre de l'année d'expiration, lorsqu'ils ont achevé une opération de recherche dans les douze mois précédant la demande. III.-La première demande d'agrément doit être déposée avant le 31 mars lorsqu'elle porte sur l'année en cours. Les demandes de renouvellement doivent être déposées avant la fin de l'année d'expiration.
Code général des impôts, annexe iii
49 septies H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043682634
2021-06-21 00:00:00
33a1b407873d0c4b23899155cc2b4985018fdd2637a5e8a9ae40cf21e51bfe7b
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Pour la détermination des dépenses de recherche visées aux a, b, f et au 2° du h du II de l'article 244 quater B du code général des impôts, il y a lieu de retenir : a. Les dotations aux amortissements fiscalement déductibles ; b. Au titre des dépenses de personnel, les rémunérations et leurs accessoires ainsi que les charges sociales, dans la mesure où celles-ci correspondent à des cotisations sociales obligatoires.
Code général des impôts, annexe iii
49 septies I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296860
2005-01-01 00:00:00
d2d9ce1e3b09b7857638ea412389556a1589634f46038dd18773cf93072013f7
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Les réunions officielles de normalisation visées au 3° du g du II de l'article 244 quater B du code général des impôts sont celles organisées par : Les organismes chargés d'élaborer les normes françaises : l'Association française de normalisation et les bureaux de normalisation agréés dans les conditions définies par le décret n° 84-74 du 26 janvier 1984 modifié fixant le statut de la normalisation ; Les organismes chargés d'élaborer des normes au niveau europé en qui sont visés en annexe à la directive communautaire CEE n° 83-189 du 28 mars 1983 modifiée prévoyant une procédure d'information dans le domaine des normes et réglementations techniques ; Les organismes chargés d'élaborer des normes au niveau mondial : l'Organisation internationale de normalisation et la Commission électro-technique internationale.
Code général des impôts, annexe iii
49 septies I bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298490
1992-07-04 00:00:00
236ac814047f4be81466b6a451323f824d3d6aae896e937968151dba46d8dfa7
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L'agrément des stylistes ou bureaux de style, auxquels est confiée l'élaboration de nouvelles collections par les entreprises industrielles du secteur textile-habillement-cuir, prévu au i du II de l'article 244 quater B du code général des impôts, est accordé par décision du ministre chargé de la recherche et de la technologie, sur avis conforme du ministre chargé de l'industrie. Il est attribué après examen d'un dossier visant à s'assurer que le styliste concerné dispose d'une expérience significative dans cette activité ou que le bureau de style dispose d'un personnel répondant au même critère.
Code général des impôts, annexe iii
49 septies I ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298491
2000-03-31 00:00:00
a596b5ac734386c71c111d5b3011e6b90930f3adc0c6e7ab720b20c3b8bbde8c
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Pour l'application du j du II de l'article 244 quater B du code général des impôts, la veille technologique s'entend comme un processus de mise à jour permanent ayant pour objectif l'organisation systématique du recueil d'informations sur les acquis scientifiques, techniques et relatifs aux produits, procédés, méthodes et systèmes d'informations afin d'en déduire les opportunités de développement.
Code général des impôts, annexe iii
49 septies I quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043682638
2021-06-21 00:00:00
22381c9d0d47f592e6e2ce0e0b125c260b6bc01ba27044adf9738a60c30012ce
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