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L'agrément des entreprises et des bureaux d'études et d'ingénierie auxquels est confiée la réalisation d'opérations de conception de prototypes ou installations pilotes de nouveaux produits en application du 6° du k du II de l'article 244 quater B du code général des impôts est accordé : a. Par décision du ministre chargé de la recherche lorsque l'entreprise ou le bureau d'études et d'ingénierie concerné se voit confier, outre la réalisation des opérations de conception de prototypes ou installations pilotes de nouveaux produits précitées, la réalisation d'opérations de recherche au sens de l'article 244 quater B précité ; b. Par décision du ministre chargé de l'industrie dans le cas contraire. Il est attribué après examen d'un dossier visant à s'assurer que l'entreprise ou le bureau d'études et d'ingénierie concerné dispose en interne de la capacité et des moyens humains et matériels suffisants pour mener à bien les travaux mentionnés au premier alinéa.
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Code général des impôts, annexe iii
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49 septies I quinquies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028390844
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2013-12-28 00:00:00
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bc0dfadf77c4d4efcc391d73af95b047bacdc12ce6819faf23f3f5bddfba3f87
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] |
Quelle que soit la date de clôture des exercices et quelle que soit leur durée, le crédit d'impôt est calculé par référence aux dépenses exposées au cours de l'année civile. En cas de clôture d'exercice en cours d'année, le montant du crédit d'impôt prévu à l'article 244 quater B du code général des impôts est calculé en prenant en compte les dépenses éligibles exposées au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019065899
|
2008-06-26 00:00:00
|
805020c3d3cbdda80e4cd58f5f19e99bc15d6639b8cbdbedae2486e39c1c62ab
|
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] |
Le crédit d'impôt en faveur de la recherche est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.
|
Code général des impôts, annexe iii
|
49 septies L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298493
|
1983-06-12 00:00:00
|
864bd87b8af10e28b324600076ece80755b809105fe545161026fe514ed6bc63
|
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] |
I. - Pour l'application des dispositions des articles 199 ter B, 220 B et 244 quater B du code général des impôts, les entreprises souscrivent une déclaration spéciale conforme à un modèle établi par l'administration. Les personnes morales passibles de l'impôt sur les sociétés déposent cette déclaration spéciale auprès du service des impôts avec le relevé de solde mentionné à l'article 360 . S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe. Elle les joint, y compris celle la concernant, au relevé de solde relatif au résultat d'ensemble du groupe. Les autres entreprises déposent la déclaration spéciale dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 53 A du code général des impôts. L'associé d'une société de personnes ou d'un groupement mentionnés aux articles 8 , 238 bis L , 239 quater, 239 quater B, 239 quater C et 239 quater D du code général des impôts, non soumis à l'impôt sur les sociétés, dépose une déclaration spéciale indiquant la quote-part des crédits d'impôt provenant de chacune des sociétés de personnes ou groupements assimilés dont il est associé. Toutefois, lorsque l'associé est une personne physique, il est dispensé de déposer la déclaration spéciale lorsqu'il ne dispose pas d'un crédit d'impôt mentionné à l'article 244 quater B du code général des impôts autre que celui issu de sa participation dans la société de personnes ou le groupement. II. - Les services relevant du ministère chargé de la recherche ont accès aux informations portées sur ces déclarations.
|
Code général des impôts, annexe iii
|
49 septies M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046055244
|
2022-07-17 00:00:00
|
3eec708ca527ec36fda8c19a80d36b26628a667cf22d8510b696aa2c11ee73ee
|
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0.028818335384130478
] |
La réalité de l'affectation à la recherche des dépenses prises en compte pour le calcul du crédit d'impôt peut être vérifiée dans les conditions prévues à l'article R. 45 B-1 du livre des procédures fiscales.
|
Code général des impôts, annexe iii
|
49 septies N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298495
|
1983-07-10 00:00:00
|
b50f3d9ea813c04a081ff56c470c940ccd5f973ff21bf8b9587c5d348e335e00
|
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] |
Quelle que soit la date de clôture des exercices et quelle que soit leur durée, le crédit d'impôt est calculé par référence aux rémunérations versées au cours de l'année civile. En cas de clôture d'exercice en cours d'année, le montant du crédit d'impôt prévu à l'article 244 quater C du code général des impôts est calculé en prenant en compte les rémunérations éligibles versées au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies P
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028421046
|
2013-12-29 00:00:00
|
f3014133cadda42db280217fac8fc21d196832cd2dd845ae76c2c4dcfecffc05
|
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] |
Pour l'application des dispositions des articles 199 ter C, 220 C et 244 quater C 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 des articles 53 A et 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
|
49 septies Q
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032362699
|
2016-04-03 00:00:00
|
9f24349d8298a7588dbe043c6bbfe7de966e26437fb5a961c0903b04719a5380
|
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] |
Les entreprises fournissent à l'organisme chargé du recouvrement des cotisations de sécurité sociale dont elles relèvent, les données relatives aux rémunérations éligibles au crédit d'impôt pour la compétitivité et l'emploi, en renseignant dans les déclarations obligatoires relatives aux cotisations et contributions sociales, sous la rubrique afférente à cette catégorie de rémunération, l'assiette du crédit d'impôt et l'effectif salarié correspondant. Ces données sont transmises par cet organisme à la direction générale des finances publiques au moyen des déclarations obligatoires relatives aux cotisations et contributions sociales suivant une périodicité mensuelle ou trimestrielle.
|
Code général des impôts, annexe iii
|
49 septies R
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028421038
|
2013-12-29 00:00:00
|
88c65e59ffb8304f06aeae745e36e7b8c47ea878ae4a05e76729dd8303c09abc
|
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-0.010403260588645935,
-0.014299146831035614,
-0.006201542913913727,
-0.014861132949590683,
0.027813894674181938,
0.014467001892626286,
-0.026990968734025955,
0.01418008841574192,
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0.01392454281449318,
-0.03714316710829735,
0.004463581833988428
] |
Lors des contrôles qu'ils effectuent en application de l'article L. 243-7 du code de la sécurité sociale ou de l'article L. 724-7 du code rural et de la pêche maritime, les organismes chargés du recouvrement des cotisations de sécurité sociale mentionnés au V de l'article 244 quater C du code général des impôts indiquent, le cas échéant, dans le document mentionné au premier alinéa du III de l'article R. 243-59 du code de la sécurité sociale et à l'article R. 724-9 du code rural et de la pêche maritime, les observations faites au cours du contrôle relatives aux rémunérations éligibles au crédit d'impôt pour la compétitivité et l'emploi prévu à l'article 244 quater C précité. A l'issue du délai ouvert à l'employeur pour répondre aux observations formulées dans ce document, le résultat des contrôles effectués est transmis à la direction générale des finances publiques.
|
Code général des impôts, annexe iii
|
49 septies S
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034597902
|
2017-05-05 00:00:00
|
c1414089f6f2bb7db9f7f59145cbeced3cd1ca56168df5ac00cdd1dd74f5a1d2
|
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] |
La créance mentionnée au troisième alinéa du I de l'article 199 ter C du code général des impôts ne peut faire l'objet que d'une seule cession ou d'un seul nantissement, pour son montant total ou partiel. Le comptable de la direction générale des finances publiques adresse à l' établissement de crédit ou à la société de financement cessionnaire : 1° A réception de la notification de la cession ou du nantissement de la créance, un certificat indiquant si la créance mentionnée au premier alinéa a déjà fait ou non l'objet d'une cession ou d'un nantissement antérieur ; 2° A réception de la déclaration spéciale faisant état d'une cession ou d'un nantissement de créance mentionné au premier alinéa souscrite par l'entreprise bénéficiaire du crédit d'impôt pour la compétitivité et l'emploi prévu à l'article 244 quater C du code précité, un certificat de créance mentionnant le montant à hauteur duquel la cession ou le nantissement peut être pris en compte.
|
Code général des impôts, annexe iii
|
49 septies T
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029728922
|
2014-11-06 00:00:00
|
0aedc8ea04d16f42db69b6517fd94bd611e95f12b9366f4e90f53d35da239192
|
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] |
Pour l'application des dispositions de l'article 244 quater B bis 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 V
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046055237
|
2022-07-17 00:00:00
|
3c0dc99e4724d2001562b5ed64db245c3be01ae07458a5f30faff8a846d6a382
|
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] |
I. - 1. L'agrément des organismes de recherche prévu au B du I de l'article 244 quater B bis 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. 2. Sont joints à la demande d'agrément : a) Les pièces justificatives attestant que l'organisme de recherche répond à la définition d'organisme de recherche et de diffusion des connaissances donnée par la communication de la Commission européenne n° 2014/C 198/01 relative à l'encadrement des aides d'Etat à la recherche, au développement et à l'innovation ; b) L'agrément mentionné au d bis du II de l'article 244 quater B du code général des impôts . Pour justifier de sa qualité d'organisme de recherche et de diffusion des connaissances, le demandeur fournit l'attestation en cours de validité, délivrée par l'Agence nationale de la recherche, reconnaissant sa qualité d'organisme de recherche et de diffusion des connaissances ou, à défaut, le formulaire conforme à un modèle établi par l'administration comportant notamment des informations relatives à la nature de ses activités. L'instruction de ce formulaire peut être confiée par les services centraux de la direction générale de la recherche et de l'innovation à l'agence nationale de la recherche. 3. Les demandes de renouvellement d'agrément sont présentées selon les mêmes modalités avant la fin de l'année d'expiration. II. - L'agrément prévu au I est accordé pour une durée de trois ans ou pour la durée restant à courir avant la fin de validité de l'agrément mentionné au d bis du II de l'article 244 quater B du code général des impôts si elle est inférieure. III. - L'agrément prévu au I peut être retiré par le ministère chargé de la recherche si l'organisme de recherche ne remplit plus l'un des critères de qualification d'organisme de recherche et de diffusion des connaissances au sens de la communication de la Commission européenne n° 2014/C 198/01 relative à l'encadrement des aides d'Etat à la recherche, au développement et à l'innovation. IV. - La première demande d'agrément doit être déposée avant le 31 mars lorsqu'elle porte sur l'année en cours.
|
Code général des impôts, annexe iii
|
49 septies VA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051367
|
2022-07-17 00:00:00
|
edb4864d8646c38f96595ba2cc4f12ef7e039cbee449c8971c232a1effca3cd8
|
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] |
En application du VI de l'article 244 quater B bis du code général des impôts , le ou les organismes de recherche doivent supporter au moins 10 % des dépenses de recherche exposées pour la réalisation des opérations de recherche définies à l'article 49 septies V, prévues au contrat de collaboration. Ce seuil de 10 % est calculé par le rapport entre les dépenses de recherche effectivement supportées par le ou les organismes de recherche et le total des dépenses de recherche exposées par l'ensemble des parties pour la réalisation des opérations de recherche prévues au contrat de collaboration.
|
Code général des impôts, annexe iii
|
49 septies VB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051355
|
2022-07-17 00:00:00
|
29ff5ae908d4ef48bab7fc14584146367a35d074a9b25f4ac70de1757061b3e7
|
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] |
Quelle que soit la date de clôture des exercices et quelle que soit leur durée, le crédit d'impôt est calculé par référence aux dépenses facturées au cours de l'année civile. En cas de clôture d'exercice en cours d'année, le montant du crédit d'impôt prévu à l' article 244 quater B bis du code général des impôts est calculé en prenant en compte les dépenses éligibles facturées au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies VC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051357
|
2022-07-17 00:00:00
|
026bee283a9a6d15ccc0a159c69d2a9860ca6a7f1a204f5400edeeec4ced77fe
|
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] |
Le crédit d'impôt en faveur de la recherche collaborative est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.
|
Code général des impôts, annexe iii
|
49 septies VD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051359
|
2022-07-17 00:00:00
|
f951123b3b2c32b562b19ee2859681cf7e260301150bdef2166e0e1596d090d3
|
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] |
I. - Pour l'application des dispositions des articles 199 ter B bis , 220 B bis et 244 quater B bis du code général des impôts, les entreprises souscrivent une déclaration spéciale conforme à un modèle établi par l'administration. Les personnes morales passibles de l'impôt sur les sociétés déposent cette déclaration spéciale auprès du service des impôts avec le relevé de solde mentionné à l'article 360. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l' article 223 A du code général des impôts , la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe. Elle les joint, y compris celle la concernant, au relevé de solde relatif au résultat d'ensemble du groupe. Les autres entreprises déposent la déclaration spéciale dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l' article 53 A du code général des impôts . L'associé d'une société de personnes ou d'un groupement mentionnés aux articles 8 , 238 bis L , 239 quater , 239 quater B , 239 quater C et 239 quater D du code général des impôts, non soumis à l'impôt sur les sociétés, dépose une déclaration spéciale indiquant la quote-part des crédits d'impôt provenant de chacune des sociétés de personnes ou groupements assimilés dont il est associé. Toutefois, lorsque l'associé est une personne physique, il est dispensé de déposer la déclaration spéciale lorsqu'il ne dispose pas d'un crédit d'impôt mentionné à l' article 244 quater B bis du code général des impôts autre que celui issu de sa participation dans la société de personnes ou le groupement. II. - Les services relevant du ministère chargé de la recherche ont accès aux informations portées sur ces déclarations.
|
Code général des impôts, annexe iii
|
49 septies VE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051361
|
2022-07-17 00:00:00
|
fd15897e958f0a39af65aa051e631c74f6b093f9abe8ebb231aad005d1c2fd39
|
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] |
La réalité de l'affectation à la recherche des dépenses prises en compte pour le calcul du crédit d'impôt peut être vérifiée dans les conditions prévues à l'article R. 45 B-1 du livre des procédures fiscales.
|
Code général des impôts, annexe iii
|
49 septies VF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051363
|
2022-07-17 00:00:00
|
b50f3d9ea813c04a081ff56c470c940ccd5f973ff21bf8b9587c5d348e335e00
|
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] |
Pour l'application des dispositions de l'article 244 quater E du code général des impôts, les personnes morales passibles de l'impôt sur les sociétés déposent auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l'article 218 A du code précité une déclaration spéciale avec le relevé de solde mentionné à l'article 360 de l'exercice ou de la période d'imposition en cours lors de la réalisation de l'investissement. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code précité, la société mère joint les déclarations spéciales des sociétés du groupe au relevé de solde mentionné à l'article 360 relatif au résultat d'ensemble. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration de résultat qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du code précité. Les autres entreprises joignent la déclaration spéciale à la déclaration de résultat de l'exercice ou de la période d'imposition en cours lors de la réalisation des investissements. L'option prévue au premier alinéa du II de l'article 244 quater E précité est réputée exercée au moment du dépôt de la déclaration spéciale mentionnée au premier alinéa au titre du premier exercice ou de la première période d'imposition au cours de laquelle un investissement éligible au crédit d'impôt pour investissement en Corse est réalisé.
|
Code général des impôts, annexe iii
|
49 septies WB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624736
|
2012-04-01 00:00:00
|
77f962a4589670d0817ac290239326609b9cd77d0c9b6e876c887079b9f31ae1
|
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] |
Pour la détermination du montant du crédit d'impôt pour investissement défini à l'article 244 quater E du code général des impôts, le prix de revient des immobilisations est diminué du montant des subventions publiques obtenues ou demandées et non encore accordées au 31 décembre de l'année mentionnée, selon le cas, à la première ou deuxième phrase du premier alinéa de l'article 199 ter D du code précité. Pour les redevables de l'impôt sur les sociétés, le montant des subventions à retenir est apprécié à la date de clôture de l'exercice au titre duquel les investissements ouvrant droit au crédit d'impôt sont acquis, créés ou pris en crédit-bail. S'il y a lieu, la régularisation du crédit d'impôt est effectuée au titre de la même année sur demande du contribuable.
|
Code général des impôts, annexe iii
|
49 septies WC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298534
|
2003-01-01 00:00:00
|
67381d113fc454ab6ab266452ec7ce3bbd3e1f9030218008740cd8db3b73c2ae
|
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] |
Pour l'application des dispositions de l'article 199 ter D du code général des impôts, les personnes physiques titulaires du crédit d'impôt doivent joindre à leur déclaration d'impôt sur le revenu ou à leur déclaration de résultat de l'exercice, s'il s'agit d'exploitant individuel, un état de suivi du crédit d'impôt conforme à un modèle fourni par l'administration.
|
Code général des impôts, annexe iii
|
49 septies WD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298536
|
2005-01-01 00:00:00
|
d0f1e37d9bc6efab0f312c51380efea1d552a4940fcbb0423ba1f55c9295c939
|
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] |
En cas de réalisation, au titre de plusieurs années ou de plusieurs exercices, d'investissements ouvrant droit au crédit d'impôt pour investissement en Corse défini à l'article 244 quater E du code général des impôts, le crédit d'impôt correspondant aux investissements réalisés au titre de l'année ou de l'exercice au titre duquel l'impôt est calculé est utilisé en paiement de cet impôt avant les crédits d'impôts reportables provenant de la réalisation d'investissements au titre d'années ou d'exercices antérieurs. Lorsque le redevable dispose de crédits d'impôts reportables provenant de la réalisation d'investissements au titre de plusieurs années ou exercices antérieurs, ceux-ci s'imputent par ordre d'ancienneté. Le crédit d'impôt pour investissement défini à l'article 244 quater E du code général des impôts ne peut être utilisé en paiement de l'impôt résultant de la reprise des crédits d'impôts antérieurement imputés, effectuée en application du III de cet article.
|
Code général des impôts, annexe iii
|
49 septies WE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298537
|
2003-01-01 00:00:00
|
464fc26459a4fbdcdcd31fb30078c75694ceeddd0abba79753a5c76231789ecd
|
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] |
Les demandes de remboursement du crédit d'impôt pour investissement en Corse prévues à l'article 199 ter D du code général des impôts sont présentées au comptable chargé du recouvrement de l'impôt sur le revenu ou de l'impôt sur les sociétés du demandeur en lui adressant l'état de suivi mentionné à l'article 49 septies WD .
|
Code général des impôts, annexe iii
|
49 septies WF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298538
|
2003-01-01 00:00:00
|
9706f41587dd396619f9eb4085e5a1f3787cb47248cabe07de6c9c7040b31d13
|
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] |
Lorsqu'une partie seulement des investissements ayant ouvert droit au crédit d'impôt défini à l'article 244 quater E du code général des impôts au titre d'une année ou d'un exercice est affectée par un des événements mentionnés au III de cet article, la part du crédit d'impôt de cette année ou de cet exercice déjà utilisée en paiement de l'impôt est réputée provenir de la réalisation des investissements de cette année ou cet exercice qui ne sont pas affectés par ces événements.
|
Code général des impôts, annexe iii
|
49 septies WG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298539
|
2003-01-01 00:00:00
|
0ceace002e59966dc7ffb90ddf7ab33010c1e34eb001dfad7c88384ea5fb9148
|
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] |
En cas de réalisation de l'un des événements mentionnés au III de l'article 244 quater E du code général des impôts entraînant la remise en cause de tout ou partie du crédit d'impôt, l'entreprise propriétaire des investissements ayant ouvert droit au crédit d'impôt délivre dans les deux mois suivant l'un de ces événements au contribuable ou à l'entreprise concerné un relevé d'information comprenant : a. L'identité et l'adresse du bénéficiaire du crédit d'impôt ; b. L'année du crédit d'impôt à reprendre ; c. La date de cession ou de changement d'affectation des immobilisations ou de cessation d'activité ; d. Le montant du crédit d'impôt devant être repris. Ce relevé est établi conformément à un modèle fixé par l'administration. Une copie de ce relevé d'informations est adressée sous les mêmes délais au service chargé de l'assiette de l'impôt dont dépend l'entreprise propriétaire des biens.
|
Code général des impôts, annexe iii
|
49 septies WH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298541
|
2003-01-01 00:00:00
|
4109fbf84780436d7d8b203dd560581367cf6f4889b7894e2f83bd8f8c0f5539
|
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] |
Pour l'application des dispositions de l'article 238 bis du code général des impôts, les entreprises déclarent les réductions d'impôt ainsi que les informations prévues au premier alinéa du 6 du même article 238 bis 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 des articles 53 A et 223 du code précité. La société mère d'un groupe au sens de l'article 223 A du code précité déclare les réductions d'impôt ainsi que les informations prévues au premier alinéa du 6 de l'article 238 bis du code précité pour le compte des sociétés du groupe, y compris celles la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe.
|
Code général des impôts, annexe iii
|
49 septies X
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038561759
|
2019-05-30 00:00:00
|
999d42008699d5f27ed6be585a59ab6b3b462e0328f3453d9a229ee2f34e0ec2
|
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] |
1. Pour l'application des dispositions de l'article 200 bis du code général des impôts, les personnes physiques titulaires de la réduction d'impôt doivent joindre à leur déclaration de revenus ou à leur déclaration de résultat de l'exercice, s'il s'agit d'exploitant individuel, un état de suivi conforme à un modèle établi par l'administration. 2. Abrogé.
|
Code général des impôts, annexe iii
|
49 septies XA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298545
|
2005-01-01 00:00:00
|
1edf2cda8ec4a6dc8a571e516c8a12aa9dfbec4d1bfa5fa6988f6ab65e31ee41
|
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] |
La réduction d'impôt correspondant aux versements de dons aux oeuvres et organismes d'intérêt général effectués au cours de l'année ou de l'exercice au titre duquel l'impôt est calculé est utilisée en paiement de cet impôt avant les réductions d'impôt de même nature calculées au titre d'années ou d'exercices antérieurs. Lorsque le redevable dispose de réductions d'impôts reportables, celles-ci s'imputent par ordre d'ancienneté.
|
Code général des impôts, annexe iii
|
49 septies XB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298546
|
2004-02-27 00:00:00
|
b4cb6a2fbc2c10061d8ad920d84c0252c0db23dbf728b799228fbebeb88faca9
|
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] |
La liste des prestations et produits mentionnés au 2 de l'article 238 bis du code général des impôts est fixée comme suit : 1° Fourniture gratuite de repas à des personnes en difficulté ; 2° Logement de personnes en difficulté ; 3° Lorsqu'elle est exercée à titre principal, la fourniture gratuite à des personnes en difficulté de : a. soins mentionnés au 1° du 4 de l'article 261 du code précité ; b. matériels mentionnés à l'article 2 du décret n° 2015-981 du 31 juillet 2015 fixant la liste des éléments de mobilier d'un logement meublé, ainsi que meubles de rangement, linge de maison, équipements de salle de bain et de puériculture, biberons et matériels pour nourrissons et enfants en bas âge, petits et gros appareils électroménagers ; c. matériels et équipements conçus spécialement pour les personnes handicapées ou à mobilité réduite à savoir les appareillages, équipements et matériels mentionnés aux a à c et f du 2° du A de l'article 278-0 bis du code précité ; d. fournitures scolaires, y compris jouets et jeux d'éveil et éducatifs ; e. vêtements, y compris chaussures ; f. produits sanitaires, y compris d'entretien ménager, et produits d'hygiène bucco-dentaire et corporelle ; g. produits de protection hygiénique féminine ; h. couches pour nourrissons ; i. produits et matériels utilisés pour l'incontinence ; j. produits contraceptifs.
|
Code général des impôts, annexe iii
|
49 septies XC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043663479
|
2021-06-12 00:00:00
|
f2f5e3c8fd6badcfb0ea04f4283ec74f22f273350ac1cfdbe29c44924bd488b6
|
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] |
Pour l'application des dispositions prévues au 1 du I de l'article 244 quater F du code général des impôts, il y a lieu de retenir : a) Les dépenses engagées par l'entreprise pour financer la création ou le fonctionnement d'un des établissements visés au premier alinéa de l'article L. 2324-1 du code de la santé publique exploité directement par l'entreprise et assurant l'accueil des enfants de moins de trois ans de ses salariés ; b) Les versements effectués directement par l'entreprise, en contrepartie de prestations d'accueil des enfants de moins de trois ans de ses salariés, au profit d'organismes publics ou privés exploitant un des établissements visés aux deux premiers alinéas de l'article L. 2324-1 du code de la santé publique. A la demande de l'administration, l'entreprise devra apporter tous justificatifs relatifs à l'affectation effective des versements qu'elle aura effectués à l'activité d'accueil des enfants de moins de trois ans de ses salariés.
|
Code général des impôts, annexe iii
|
49 septies Y
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020520083
|
2009-04-10 00:00:00
|
9bf5ffa8744997a9f4f2eb6cf522561e7ca6076b697a33674f3d63794be48c12
|
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] |
En cas de clôture d'exercice en cours d'année, le crédit d'impôt et le montant du plafond de ce dernier, prévus à l'article 244 quater F du code général des impôts, sont calculés en prenant en compte les dépenses éligibles engagées au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies YA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298548
|
2004-08-24 00:00:00
|
0e91a0b9419f92922346fecdaf70f2d28b31695b6ba0cbd1e1b2f8bf36e216ba
|
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] |
Le crédit d'impôt prévu à l'article 244 quater F 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
|
49 septies YB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298549
|
2004-08-24 00:00:00
|
afd0c847a981c778ff2a70150a8b7f937c944d4350893f7769d2427598b9d920
|
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] |
Pour l'application des dispositions des articles 199 ter E , 220 G et 244 quater F du code général des impôts, les entreprises doivent annexer une déclaration spéciale à la déclaration de résultat qu'elles sont tenues de déposer auprès du service des impôts dont elles dépendent. Les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l'article 218 A du code général des impôts, avec le relevé de solde mentionné à l'article 360 de l'exercice concerné. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales du groupe au relevé de solde relatif au résultat d'ensemble. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration de résultat qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du code précité. Une copie de la déclaration spéciale doit être adressée dans le même délai au ministre chargé de la famille.
|
Code général des impôts, annexe iii
|
49 septies YC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625179
|
2012-04-01 00:00:00
|
d4cf8af98c0d809d1bcd2167d4a9f75c6970d366c430d1a91f6e63441604e2ad
|
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] |
En cas de clôture d'exercice en cours d'année, le crédit d'impôt prévu à l'article 244 quater J du code général des impôts est calculé en prenant en compte les avances remboursables sans intérêt versées au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies YP
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298571
|
2005-05-28 00:00:00
|
b67c1cd86a19f07eec3ad411c58da649dc0cc3f741d85830bdbb0df9af52f328
|
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] |
Pour le calcul du crédit d'impôt prévu à l'article 244 quater J du code général des impôts au titre d'une année, les avances remboursables doivent être prises en compte dans leur totalité à compter du premier déblocage des fonds. Les éléments de nature à modifier le montant et les conditions de remboursement de l'avance remboursable sans intérêt doivent être pris en compte pour la production de l'attestation portant le calcul du crédit d'impôt et délivrée par l'organisme mentionné au cinquième alinéa de l'article L. 312-1 du code de la construction et de l'habitation à l'établissement de crédit ou à la société de financement. Par exception, lorsque les emprunteurs dont le ou les avis d'imposition font apparaître, par rapport aux revenus fiscaux de référence déclarés, un écart justifiant une baisse de l'avantage dont ils ont bénéficié et qu'ils ont régularisé cette situation auprès de l'établissement de crédit ou de la société de financement entre le 1er janvier et le 31 mars de l'année suivant celle de l'offre, les éléments ayant modifié le montant et les conditions de remboursement de l'avance peuvent être pris en compte sur l'attestation délivrée par l'organisme mentionné au deuxième alinéa au plus tard la deuxième année qui suit celle de l'émission de l'offre.
|
Code général des impôts, annexe iii
|
49 septies YQ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029729030
|
2014-11-06 00:00:00
|
869402b11f62436565e5323d043e126591cc61d741b63a6751f72b94e821a357
|
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] |
Le crédit d'impôt prévu à l'article 244 quater J du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôts.
|
Code général des impôts, annexe iii
|
49 septies YR
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298573
|
2005-05-28 00:00:00
|
9864e7bd2eb5a5818f4a20f793b652a77354f162dc6a94293009b44f826a58ca
|
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] |
Pour l'application des dispositions des articles 199 ter I, 220 K et 244 quater J du code général des impôts, les établissements de crédit et les sociétés de financement mentionnés au I de l'article 244 quater J précité doivent annexer une déclaration spéciale à la déclaration de résultat qu'elles sont tenues de déposer auprès du service des impôts dont elles dépendent. Toutefois, les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l'article 218 A du code général des impôts, avec le relevé de solde mentionné à l'article 360 de l'exercice. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales des sociétés membres du groupe au relevé de solde relatif au résultat d'ensemble du groupe. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration de résultats qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du code précité.
|
Code général des impôts, annexe iii
|
49 septies YS
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029729013
|
2014-11-06 00:00:00
|
da520bcca4d7af98a2a5c4487c4da91053a0d9342a02227a61ef3cfc08c4707d
|
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] |
L'organisme mentionné au troisième alinéa de l'article L. 312-1 du code de la construction et de l'habitation est tenu de transmettre au service chargé des grandes entreprises, dans les quatre mois de la clôture de l'exercice de chaque établissement de crédit ou société de financement, un état relatif au crédit d'impôt en faveur de la première accession à la propriété pour chaque établissement de crédit ou société de financement tenu de déposer une déclaration spéciale lui ayant déclaré des avances remboursables sans intérêt. Cet état doit faire apparaître les éléments suivants : a) Le montant global des avances remboursables sans intérêt ainsi que des crédits d'impôts dégagés au cours des années antérieures et de l'année concernée ; b) Le suivi des crédits d'impôts ; c) Les crédits d'impôts ou fractions de crédit d'impôt reversés ou non imputés suite au non-respect des conditions d'octroi des avances remboursables mentionnées au I de l'article 244 quater J du code général des impôts, au non-respect des conditions relatives à l'affectation du logement et à ses caractéristiques mentionnées au I de l'article susmentionné, aux remboursements totaux ou partiels d'avances remboursables sans intérêts intervenant pendant la durée de remboursement de l'avance ainsi que l'origine du reversement ou de l'arrêt d'imputation du crédit d'impôt.
|
Code général des impôts, annexe iii
|
49 septies YT
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029729006
|
2014-11-06 00:00:00
|
a792182c2970a5b282360c6eb6012e6d6742960a5c3768c73f7e2a2162b6ca21
|
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] |
Pour déterminer si l'entreprise respecte le seuil de 40 % mentionné au premier alinéa du I de l'article 244 quater L du code général des impôts, il convient d'établir le rapport entre : a. d'une part, le montant des recettes qui proviennent des activités mentionnées à l'article 63 du code général des impôts qui ont fait l'objet d'une certification en agriculture biologique au sens du règlement (UE) 2018/848 du Parlement européen et du Conseil du 30 mai 2018 relatif à la production biologique et à l'étiquetage des produits biologiques, et abrogeant le règlement (CE) n° 834/2007 du Conseil ; b. et, d'autre part, le montant des recettes qui proviennent des activités mentionnées à l'article 63 du code précité.
|
Code général des impôts, annexe iii
|
49 septies Z
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766152
|
2022-05-07 00:00:00
|
cd3094e5a80448fd22caf9ba6bba9269ed8bfa51bcc060449e98f03d8018a5dc
|
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] |
Le crédit d'impôt prévu à l'article 244 quater L du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt. L'excédent de crédit d'impôt non imputé est restitué.
|
Code général des impôts, annexe iii
|
49 septies ZB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298587
|
2006-07-06 00:00:00
|
c7b90d2a82218b6b3a3afb33a1039c8b0b3792fdc3ab6b522681b0899c5bf683
|
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Pour l'application des dispositions des articles 199 ter K , 220 M et 244 quater L du code général des impôts, les entreprises doivent souscrire une déclaration spéciale conforme à un modèle établi par l'administration. Les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l' article 218 A du code général des impôts avec le relevé de solde mentionné à l' article 360 . S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe. Elle les joint, y compris celle la concernant, au relevé de solde relatif au résultat d'ensemble du groupe. Les autres entreprises joignent la déclaration spéciale à la déclaration annuelle de résultat qu'elles sont tenues de déposer en vertu de l' article 53 A du code général des impôts . Pour les sociétés de personnes et les groupements assimilés, dont les groupements agricoles d'exploitation en commun, qui ne seraient pas tenus au dépôt de la déclaration annuelle de résultat prévue à l'article 53 A du code général des impôts, la déclaration spéciale mentionnée au premier alinéa est adressée au service des impôts des entreprises dont relève la société de personnes ou le groupement assimilé dans le même délai que la déclaration de revenus des associés lorsque ceux-ci sont des personnes physiques ou que la déclaration annuelle de résultat lorsque les associés sont des personnes morales tenues de déposer cette déclaration en application de l'article 53 A précité. Les associés personnes physiques joignent à leur déclaration de revenus une déclaration spéciale indiquant les quotes-parts de crédit d'impôt issues de leur participation dans les groupements susvisés. Les associés personnes morales joignent cette même déclaration spéciale à leur déclaration annuelle de résultat lorsqu'elles sont tenues de la déposer en application de l'article 53 A du code général des impôts. Les exploitants individuels non tenus au dépôt de la déclaration annuelle de résultat prévue à l'article 53 A précité joignent la déclaration spéciale mentionnée au premier alinéa à leur déclaration de revenus.
|
Code général des impôts, annexe iii
|
49 septies ZB bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625115
|
2012-04-01 00:00:00
|
445499869f3b94dc91c7ab7270d02e8716ee62323da5ff56165a6b3e255be6b0
|
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] |
Pour l'application des dispositions de l'article 244 quater M du code général des impôts, les chefs d'entreprise s'entendent des exploitants individuels, des gérants, des présidents, des administrateurs, des directeurs généraux et des membres du directoire.
|
Code général des impôts, annexe iii
|
49 septies ZC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298589
|
2006-08-25 00:00:00
|
e94f4a5def8cc8202e949c61acb65a59c1085350d349ae457be7e8ba5135b445
|
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] |
Les formations ouvrant droit au crédit d'impôt sont celles qui entrent dans le champ d'application des dispositions relatives à la formation professionnelle continue mentionnées à l'article L. 6313-1 du code du travail et réalisées dans les conditions prévues par l'article L. 6353-1 du même code, dont les dépenses correspondantes sont admises en déduction du bénéfice imposable.
|
Code général des impôts, annexe iii
|
49 septies ZD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038668601
|
2019-06-08 00:00:00
|
d4bafc6ac74bf0c9cfb5ce7ff0970d7c8b632f18b1b967337563f25db66c7129
|
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] |
Le taux horaire du salaire minimum de croissance mentionné au I de l'article 244 quater M du code général des impôts est celui en vigueur au 31 décembre de l'année au titre de laquelle est calculé le crédit d'impôt.
|
Code général des impôts, annexe iii
|
49 septies ZE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298591
|
2006-08-25 00:00:00
|
e5a80f1f69a1a602300f99d7bf8b8d986d9ff023d9caf581f6c1361290c974de
|
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0.010478613898158073,
0.02757752127945423,
-0.026792315766215324,
-0.05973183363676071,
0.019332949072122574,
0.003840829711407423,
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-0.0017544443253427744,
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0.04573754593729973,
0.00823313556611538,
0.03776473179459572,
0.008640286512672901,
-0.01521290559321642,
0.01877886801958084,
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] |
Le crédit d'impôt prévu à l'article 244 quater M du code général des impôts est plafonné au niveau de chaque entreprise, y compris pour les sociétés de personnes, par année civile. En cas de clôture d'exercice en cours d'année, le crédit d'impôt est calculé en prenant en compte les heures passées par le ou les dirigeants en formation au cours de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies ZF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298592
|
2006-08-25 00:00:00
|
1cb93ebeac1b9afc3c4628954a8d016b749aa710a7bea7b517f2055e7a4ade52
|
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] |
Le crédit d'impôt prévu à l'article 244 quater M 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
|
49 septies ZG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298593
|
2006-08-25 00:00:00
|
7c475ba7cf394cd7077a64496f61222a8db20fa6def3a1d7bdfb1a37392e810a
|
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] |
Pour l'application des dispositions des articles 199 ter L, 220 N et 244 quater M 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 des articles 53 A et 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
|
49 septies ZH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032362648
|
2016-04-03 00:00:00
|
5e1adec08efd74a105c4c5a6e9b0ee47bfbb9d3156fb9be40aa040c5a93d7517
|
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] |
Le taux majoré de crédit d'impôt prévu au II de l'article 244 quater O du code général des impôts s'applique à l'ensemble des dépenses éligibles exposées au cours d'une année lorsque l'entreprise est titulaire, au 31 décembre de cette même année, du label mentionné au 3° du III de ce même article.
|
Code général des impôts, annexe iii
|
49 septies ZM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298600
|
2006-11-09 00:00:00
|
f94db1323563c4f20b6bf5c7903763d840d0a12f1b5d7d4a2184a1ad893c8e80
|
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Le crédit d'impôt prévu à l'article 244 quater O 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
|
49 septies ZN
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298601
|
2006-11-09 00:00:00
|
135a844385433e2062e0035208654be065a57eba786484cace2c51358dd2f8d7
|
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] |
Pour l'application des dispositions des articles 199 ter N , 220 P et 244 quater O du code général des impôts, les entreprises doivent souscrire une déclaration spéciale conforme à un modèle établi par l'administration. Les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l' article 218 A du code général des impôts avec le relevé de solde mentionné à l'article 360. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l' article 223 A du code général des impôts , la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe. Elle les joint, y compris celle la concernant, au relevé de solde relatif au résultat d'ensemble du groupe. Les autres entreprises joignent la déclaration spéciale à la déclaration annuelle de résultat qu'elles sont tenues de déposer en vertu de l' article 53 A du code général des impôts . L'associé ou membre d'une société de personnes ou d'un groupement mentionnés aux articles 8 , 238 bis L , 239 quater , 239 quater B et 239 quater C du code général des impôts et ayant engagé des dépenses ouvrant droit au crédit d'impôt mentionné à l'article 244 quater O du même code dépose une déclaration spéciale indiquant la quote-part des crédits d'impôt provenant de chacune des sociétés de personnes ou groupement assimilé dont il est associé ou membre. Toutefois, lorsque l'associé ou membre est une personne physique, il est dispensé de déposer la déclaration spéciale lorsqu'il ne dispose pas d'un crédit d'impôt mentionné à l'article 244 quater O précité autre que celui issu de sa participation dans la société de personnes ou le groupement assimilé.
|
Code général des impôts, annexe iii
|
49 septies ZO
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625102
|
2012-04-01 00:00:00
|
93414380b20fa28b0a5a1003ce0e25572053f53e697b24b1d2ba7cc2b7e33b7c
|
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] |
En cas de clôture d'exercice en cours d'année, le crédit d'impôt prévu à l' article 244 quater T du code général des impôts est calculé en prenant en compte les prêts avance mutation ne portant pas intérêt versés au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies ZY
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050175853
|
2024-09-05 00:00:00
|
8d2eded6f63291c1b14bb08822dabb875bf91bf60676bc43a6ef50a2ccc47bf4
|
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] |
Pour le calcul du crédit d'impôt prévu à l' article 244 quater T du code général des impôts au titre d'une année, les prêts avance mutation ne portant pas intérêt sont pris en compte dans leur totalité à compter du premier versement. Les éléments de nature à modifier le montant du crédit d'impôt doivent être pris en compte pour la production de l'attestation portant le calcul du crédit d'impôt et délivrée par la société de gestion mentionnée au dernier alinéa de l' article L. 312-1 du code de la construction et de l'habitation . Ces éléments doivent figurer sur l'attestation délivrée au plus tard le 31 mars qui suit l'expiration de la période de six mois mentionnée au c du II de l'article D. 31-11-11 du même code pour la communication par l'établissement de crédit, la société de financement ou la société de tiers-financement des informations concernant les prêts qui font apparaître un avantage indûment perçu par l'emprunteur. Le remboursement anticipé mentionné au III de l' article 199 ter V du code général des impôts n'entraine le reversement de la fraction correspondante de crédit d'impôt que si la part du montant cumulé des remboursements anticipés est supérieure à 50 % du montant initial du prêt ne portant pas intérêt.
|
Code général des impôts, annexe iii
|
49 septies ZZ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050175847
|
2024-09-05 00:00:00
|
d7155629313d7b53982d881ab9d70686bbd4b5481a3cd7297c1ffac4a62ba52c
|
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0.02235223352909088,
-0.003400563495233655,
0.01853991113603115,
-0.03347279503941536,
-0.0004024554800707847,
-0.01905197650194168,
0.026143711060285568,
-0.018388908356428146,
0.0011733947321772575,
0.08812285214662552,
-0.0784149244427681,
0.0723191648721695,
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0.017424680292606354,
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0.026206238195300102
] |
Le montant du crédit d'impôt prévu à l' article 244 quater T du code général des impôts accordé à l'établissement de crédit, à la société de financement ou à la société de tiers-financement pour compenser l'absence d'intérêt perçus sur un prêt avance mutation ne portant pas intérêt est égal au produit, arrondi à l'euro le plus proche, du montant du prêt par un taux S. Le taux S, calculé chaque trimestre, est le résultat du produit de deux termes, arrondi à la quatrième décimale : 1° La somme, actualisée par les facteurs d'actualisation définis aux quatrième et cinquième alinéas, des différences de mensualités entre deux prêts de un euro : d'une part, un prêt in fine de même durée de différé que le prêt avance mutation ne portant pas intérêt consenti au taux d'intérêt de référence i, augmenté d'une prime p fixée à cent points de base, et, d'autre part, un prêt sans intérêt de mêmes caractéristiques que le prêt avance mutation ne portant pas intérêt ; 2° L'inverse de la moyenne des facteurs d'actualisation à six, dix-huit, trente, quarante-deux et cinquante-quatre mois. Pour chaque maturité t (en mois) le facteur d'actualisation β t est calculé à partir de la moyenne zt des taux d'intérêt annuels zéro-coupon du marché interbancaire de même maturité observés entre le dixième jour du deuxième mois et le dixième jour du dernier mois du trimestre précédant l'offre de prêt : β t = (1 + zt)-t/12 Le taux d'intérêt de référence i est le taux d'intérêt annuel de la courbe des zéros coupons du marché interbancaire à la maturité. Dans ce qui précède, la durée du prêt est arrondie au multiple inférieur de six mois. Le taux S ainsi calculé par la société de gestion mentionnée au cinquième alinéa de l' article L. 312-1 du code de la construction et de l'habitation est applicable aux prêts avance mutation ne portant pas intérêt faisant l'objet d'une offre de prêt au cours d'un même trimestre.
|
Code général des impôts, annexe iii
|
49 septies ZZ bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050175598
|
2024-09-05 00:00:00
|
253c2ddf5bdfb15db1297dbc12fbdfda1a218c2cb8591d8933285217c4500097
|
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] |
Le crédit d'impôt prévu à l' article 244 quater T du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôts.
|
Code général des impôts, annexe iii
|
49 septies ZZ ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050175600
|
2024-09-05 00:00:00
|
22f6205a25834eff9065f59abb7596b256d822f63a9ec283a0d2ec78b80db2e7
|
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] |
Pour l'application des dispositions des articles 199 ter V , 220 Z octies et 244 quater T du code général des impôts , les établissements de crédit, les sociétés de financement et les sociétés de tiers-financement mentionnés au I de l'article 244 quater T du même code annexent une déclaration spéciale à la déclaration de résultat qu'ils sont tenus de déposer auprès du service des impôts dont ils dépendent. Toutefois, les personnes morales passibles de l'impôt sur les sociétés déposent cette déclaration spéciale auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l'article 218 A du code susmentionné avec le relevé de solde de l'exercice mentionné à l' article 360 de l'annexe III du même code . S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales des sociétés membres du groupe au relevé de solde relatif au résultat d'ensemble du groupe. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration de résultats qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du même code.
|
Code général des impôts, annexe iii
|
49 septies ZZ quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050175602
|
2024-09-05 00:00:00
|
0fdfe137ab5068c0aec5edbd92a8a4713c520b7d9dbe892ded4ae1ad7bd93eaa
|
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] |
La société de gestion mentionnée au dernier alinéa de l' article L. 312-1 du code de la construction et de l'habitation est tenue de transmettre à la direction des grandes entreprises, dans les quatre mois de la clôture de l'exercice de chaque établissement de crédit, société de financement ou société de tiers-financement, un état relatif au crédit d'impôt pour chaque établissement de crédit, société de financement ou société de tiers-financement tenu de déposer une déclaration spéciale lui ayant déclaré des prêts avance mutation ne portant pas intérêt. Cet état fait apparaître les éléments suivants : a) Le montant global des prêts avance mutation ne portant pas intérêt ainsi que des crédits d'impôts dégagés au cours des années antérieures et de l'année concernée ; b) Le suivi des crédits d'impôts ; c) Les crédits d'impôts ou fractions de crédit d'impôt reversés ou non imputés à la suite du non-respect des conditions d'octroi des prêts avance mutation ne portant pas intérêt mentionnés au I de l'article 244 quater T du code général des impôts , au non-respect des conditions relatives à l'affectation du logement et à ses caractéristiques mentionnées au même I, aux remboursements totaux ou partiels de prêts avance mutation ne portant pas intérêt intervenant pendant la durée du prêt ainsi que l'origine du reversement ou de l'arrêt d'imputation du crédit d'impôt.
|
Code général des impôts, annexe iii
|
49 septies ZZ quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050175604
|
2024-09-05 00:00:00
|
e87f03fc01ba107a6f71ea122c4d83349ae8c4ec22e3fd0e5fe701ff98976354
|
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0.015257900580763817
] |
En cas de clôture d'exercice en cours d'année, le crédit d'impôt prévu à l' article 244 quater U du code général des impôts est calculé en prenant en compte les avances remboursables sans intérêt versées au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies ZZA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020466486
|
2009-04-01 00:00:00
|
ac5dfea40e095ad4c5408ba45372881e4f4d607e57b532db08fc4e01ce2dc78b
|
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] |
Pour le calcul du crédit d'impôt prévu à l' article 244 quater U du code général des impôts au titre d'une année, les avances remboursables doivent être prises en compte dans leur totalité à compter du premier versement. Les éléments de nature à modifier le montant du crédit d'impôt doivent être pris en compte pour la production de l'attestation portant le calcul du crédit d'impôt et délivrée par l'organisme mentionné au cinquième alinéa de l'article L. 312-1 du code de la construction et de l'habitation . Ces éléments doivent figurer sur l'attestation délivrée au plus tard le 31 mars qui suit l'expiration de la période de six mois mentionnée au c du II de l'article D. 319-14 du code de la construction et de l'habitation pour la communication par l'établissement de crédit, la société de financement ou la société de tiers-financement des informations concernant les avances qui font apparaître un avantage indûment perçu par l'emprunteur. Par dérogation, les éléments de nature à modifier le montant du crédit d'impôt en raison de l'avantage indûment perçu par l'emprunteur mentionné à l'article D. 319-30 du même code doivent figurer sur l'attestation délivrée au plus tard le 31 mars qui suit l'expiration de la période de neuf mois mentionnée à la deuxième phrase du même article.
|
Code général des impôts, annexe iii
|
49 septies ZZB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049356913
|
2024-04-01 00:00:00
|
c64125699e5a107d6cda1be750145856bbaebef6266fefeb813ecf03da524752
|
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] |
Le montant du crédit d'impôt prévu à l' article 244 quater U du code général des impôts accordé à l'établissement de crédit, à la société de financement ou à la société de tiers-financement pour compenser l'absence d'intérêt perçus sur une avance remboursable ne portant pas intérêt est égal au produit du montant de l'avance par un taux S. Le taux S, calculé chaque trimestre, est le résultat du produit des deux termes suivants, arrondi à la quatrième décimale : 1° La somme, actualisée par les facteurs d'actualisation définis aux quatrième et cinquième alinéas du présent I, des différences de mensualités entre deux prêts de 1 euro à mensualités constantes de même durée initiale de remboursement que l'avance : d'une part, d'un prêt consenti au taux d'intérêt de référence i, augmenté d'une prime p, et, d'autre part, d'un prêt sans intérêt ; 2° L'inverse de la moyenne des facteurs d'actualisation à 6, 18, 30, 42 et 54 mois, sans que cette moyenne puisse être supérieure à 1. Pour chaque maturité t (en mois), le facteur d'actualisation β t est calculé à partir de la moyenne zt des taux d'intérêt zéro-coupon du marché interbancaire de même maturité observés entre le dixième jour du deuxième mois et le dixième jour du dernier mois du trimestre précédant l'offre de prêt ou, dans le cadre des avances remboursables ne portant pas intérêt octroyées à un syndicat de copropriétaires, la date de signature du contrat de prêt : Vous pouvez consulter la formule à l'adresse suivante : https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000038934588 Le taux d'intérêt de référence i est le taux d'intérêt annuel qui annule la valeur actualisée nette, actualisée à partir des facteurs définis aux quatrième et cinquième alinéas du présent I, d'un prêt à mensualités constantes de même durée que le prêt ne portant pas intérêt (notée T mois, la durée totale) consenti à ce taux i : Vous pouvez consulter la formule à l'adresse suivante : https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000038934588 La prime p est fixée, en fonction de la nature de l'avance remboursable mentionnée au a et au b de l' article D. 319-1 du code de la construction et de l'habitation , dans le tableau ci-après : Nature de l'avance Avance remboursable octroyée à titre individuel (a de l' article D. 319-1 du code de la construction et de l'habitation ) Avance remboursable octroyée au titre d'un syndicat de copropriété (b de l'article D. 319-1 du code de la construction et de l'habitation) Prime p 100 points de base 220 points de base La durée de la période de remboursement du prêt est arrondie au multiple de six mois inférieur. Le taux S ainsi calculé par l'organisme mentionné au cinquième alinéa de l' article L. 312-1 du code de la construction et de l'habitation est applicable aux avances remboursables ne portant pas intérêt faisant l'objet d'une offre de prêt au cours d'un même trimestre. Par dérogation à l'alinéa précédent, le taux S applicable aux avances remboursables ne portant pas intérêt octroyées à un syndicat de copropriétaires est celui en vigueur lors de la signature du contrat de prêt par l'emprunteur.
|
Code général des impôts, annexe iii
|
49 septies ZZB bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049356901
|
2024-04-01 00:00:00
|
69b56de060d29eed4a367aacc35e8a6ab43bbe64791801b4524225aa63e65004
|
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] |
Le crédit d'impôt prévu à l' article 244 quater U du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôts.
|
Code général des impôts, annexe iii
|
49 septies ZZC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020466478
|
2009-04-01 00:00:00
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833825c85ac0e4b3363eca7c1aeca6b7b65a38e7f1d6553154b845d1aa1ede57
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] |
Pour l'application des dispositions des articles 199 ter S , 220 Z et 244 quater U du code général des impôts, les établissements de crédit, les sociétés de financement et les sociétés de tiers-financement mentionnés au I de l'article 244 quater U précité doivent annexer une déclaration spéciale à la déclaration de résultat qu'elles sont tenues de déposer auprès du service des impôts dont elles dépendent. Toutefois, les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des finances publiques du lieu d'imposition défini à l'article 218 A du code précité avec le relevé de solde de l'exercice mentionné à l' article 360 . S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l' article 223 A du code général des impôts , la société mère joint les déclarations spéciales des sociétés membres du groupe au relevé de solde relatif au résultat d'ensemble du groupe. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration de résultats qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du code précité.
|
Code général des impôts, annexe iii
|
49 septies ZZD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049356884
|
2024-04-01 00:00:00
|
a0dc52fbde39757fc811154a421fa4bbbe8f6d99282319667770be1bd26b2ddb
|
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] |
L'organisme mentionné à l'article D. 319-12 du code de la construction et de l'habitation est tenu de transmettre au service chargé des grandes entreprises, dans les quatre mois de la clôture de l'exercice de chaque établissement de crédit, société de financement ou société de tiers-financement, un état relatif au crédit d'impôt pour chaque établissement de crédit, société de financement ou société de tiers-financement tenu de déposer une déclaration spéciale lui ayant déclaré des avances remboursables sans intérêt. Cet état doit faire apparaître les éléments suivants : a) Le montant global des avances remboursables sans intérêt ainsi que des crédits d'impôts dégagés au cours des années antérieures et de l'année concernée ; b) Le suivi des crédits d'impôts ; c) Les crédits d'impôts ou fractions de crédit d'impôt reversés ou non imputés suite au non-respect des conditions d'octroi des avances remboursables mentionnées au I de l'article 244 quater U du code général des impôts , au non-respect des conditions relatives à l'affectation du logement et à ses caractéristiques mentionnées au I de l'article susmentionné, aux remboursements totaux ou partiels d'avances remboursables sans intérêts intervenant pendant la durée de remboursement de l'avance ainsi que l'origine du reversement ou de l'arrêt d'imputation du crédit d'impôt.
|
Code général des impôts, annexe iii
|
49 septies ZZE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049356877
|
2024-04-01 00:00:00
|
98d17d5f69a64b84c66e7b105557999dc9c6870773a08242aa3925b8d9a3df6b
|
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] |
En cas de clôture d'exercice en cours d'année, le crédit d'impôt prévu à l'article 244 quater V du code général des impôts est calculé en prenant en compte les prêts ne portant pas intérêt versés au titre de la dernière année civile écoulée.
|
Code général des impôts, annexe iii
|
49 septies ZZF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023377656
|
2011-01-01 00:00:00
|
7565c693d8f1c4fd03b30baa8fc055da20381598fd127aac103610051e2c051a
|
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0.036147188395261765,
0.02082603983581066,
-0.017472410574555397,
-0.06011459603905678,
-0.009236248210072517,
0.04630596563220024
] |
Pour le calcul du crédit d'impôt prévu à l'article 244 quater V du code général des impôts au titre d'une année, les prêts ne portant pas intérêt doivent être pris en compte dans leur totalité à compter du premier versement. Les éléments de nature à modifier le montant du crédit d'impôt doivent être déclarés par les établissements de crédit ou les sociétés de financement au plus tard le 31 mars qui suit l'année du premier versement des prêts ne portant pas intérêt à l'organisme mentionné au cinquième alinéa de l'article L. 312-1 du code de la construction et de l'habitation pour la production de l'attestation portant le calcul du crédit d'impôt et délivrée par cet organisme à ces établissements ou société. Par exception, les événements mentionnés aux II et III de l'article 199 ter T du code général des impôts doivent être déclarés dans les trois mois qui suivent leur déclaration par l'emprunteur à l'établissement de crédit ou la société de financement ou l'expiration du délai de déclaration laissé à l'emprunteur pour justifier de certaines conditions du prêt en application de l'arrêté mentionné à l'article D. 31-10-4 du code de la construction et de l'habitation. Ils doivent alors être pris en compte pour la production de l'attestation le 31 mars suivant.
|
Code général des impôts, annexe iii
|
49 septies ZZG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160933
|
2020-07-25 00:00:00
|
cad5d2735c0de45ccd0fe30cd60275504f9703efd9ead88c9190633400d32c57
|
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] |
Le montant du crédit d'impôt accordé à l'établissement de crédit ou la société de financement pour compenser l'absence d'intérêts perçus sur un prêt ne portant pas intérêt est le produit du montant du prêt par un taux S. Le taux S, calculé chaque trimestre, est le résultat du produit de deux termes, arrondi à la quatrième décimale : 1° La somme, actualisée par les facteurs d'actualisation définis au quatrième alinéa, des différences de mensualités entre deux prêts de 1 € : d'une part, un prêt à mensualités constantes de même durée totale de remboursement que le prêt ne portant pas intérêt, consenti au taux d'intérêt de référence i, augmenté d'une prime p, et, d'autre part, un prêt sans intérêt de mêmes caractéristiques d'amortissement que le prêt ne portant pas intérêt ; 2° L'inverse de la moyenne des facteurs d'actualisation à 6, 18, 30, 42 et 54 mois. Pour chaque maturité t (en mois), le facteur d'actualisation β t est calculé à partir de la moyenne zt des taux d'intérêt zéro-coupon du marché interbancaire de même maturité observés entre le 10e jour du 2e mois et le 10e jour du dernier mois du trimestre précédant l'offre de prêt : formule non reproduite, vous pouvez la consulter dans le JO° 303 du 31/12/2010 texte numéro 67 Le taux d'intérêt de référence i est le taux d'intérêt annuel qui annule la valeur actualisée nette, actualisée à partir des facteurs définis à l'alinéa précédent, d'un prêt à remboursements constants de même durée que le prêt ne portant pas intérêt (notée T mois) consenti à ce taux i : formule non reproduite, vous pouvez la consulter dans le JO° 303 du 31/12/2010 texte numéro 67 La prime p est fixée, en fonction de l'appartenance à l'une des tranches mentionnées à l'article L. 31-10-12 du code de la construction et de l'habitation, dans le tableau ci-après : TRANCHES 1 2 À 4 Prime p 75 points de base 55 points de base Dans ce qui précède, la durée de la première période de remboursement du prêt est arrondie au multiple inférieur de six mois. Le taux S ainsi calculé par l'organisme mentionné au cinquième alinéa de l'article L. 312-1 du code de la construction et de l'habitation, est applicable aux prêts ne portant pas intérêt faisant l'objet d'une offre de prêt au cours d'un même trimestre.
|
Code général des impôts, annexe iii
|
49 septies ZZH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049362876
|
2024-04-04 00:00:00
|
1eb31894ad824726b4201c6d293175627a8409070c2f2cf4e0caf43079755d92
|
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] |
Le crédit d'impôt prévu à l'article 244 quater V 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
|
49 septies ZZI
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023378794
|
2011-01-01 00:00:00
|
8c6707d82c37e31e3ece2b5b70944e1b7ae01dd80d62ebaf3f4c856a8a474f02
|
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] |
Pour l'application des dispositions des articles 199 ter T , 220 Z ter et 244 quater V du code général des impôts, les établissements de crédit et les sociétés de financement mentionnés au I de l'article 244 quater V précité doivent annexer une déclaration spéciale à la déclaration de résultat qu'ils sont tenus de déposer auprès du service des impôts dont ils dépendent. Toutefois, les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des finances publiques avec le relevé de solde de l'exercice. S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales des sociétés membres du groupe au relevé de solde relatif au résultat d'ensemble du groupe. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration de résultats qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du code précité.
|
Code général des impôts, annexe iii
|
49 septies ZZJ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029728940
|
2014-11-06 00:00:00
|
0d631e3d7f27e8ce4a49f60350f70a41fb8e2880a6771e25ea5e586d229d74a0
|
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] |
L'organisme mentionné au cinquième alinéa de l'article L. 312-1 du code de la construction et de l'habitation est tenu de transmettre au service chargé des grandes entreprises, dans les quatre mois de la clôture de l'exercice de chaque établissement de crédit ou société de financement, un état relatif au crédit d'impôt pour chaque établissement de crédit ou société de financement tenu de déposer une déclaration spéciale lui ayant déclaré des prêts ne portant pas intérêt. Cet état doit faire apparaître les éléments suivants : a) Le montant global des prêts ne portant pas intérêt ainsi que des crédits d'impôt dégagés au cours des années antérieures et de l'année concernée ; b) Le suivi des crédits d'impôt ; c) Les crédits d'impôt ou fractions de crédit d'impôt reversés ou non imputés suite au non-respect des conditions des prêts mentionnées au chapitre X du titre Ier du livre III du code de la construction et de l'habitation, au non-respect des conditions de maintien des prêts mentionnées à l'article L. 31-10-6 du même code, aux remboursements anticipés de prêts ne portant pas intérêt ainsi que l'application de la majoration de 40 % mentionnée aux II et III de l' article 199 ter T du code général des impôts et l'origine de ce reversement ou de cet arrêt d'imputation.
|
Code général des impôts, annexe iii
|
49 septies ZZK
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029728931
|
2014-11-06 00:00:00
|
04df71cc283d99b6551a2763c2b92927ad0c9d539487103a57a57eb6339049e3
|
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] |
Les investissements productifs neufs réalisés dans les départements d'outre-mer qui ouvrent droit au crédit d'impôt prévu au I de l'article 244 quater W du code général des impôts sont les acquisitions ou créations d'immobilisations corporelles, neuves et amortissables, affectées aux activités relevant des secteurs éligibles en vertu des dispositions du I de l'article 199 undecies B du code général des impôts.
|
Code général des impôts, annexe iii
|
49 septies ZZL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107154
|
2015-08-28 00:00:00
|
f74079ba4799e454078abb96cdd614e108631665573fe2c99dfac90a21dd1b72
|
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] |
Le crédit d'impôt prévu au I de l'article 244 quater W du code général des impôts est déterminé en tenant compte du montant des aides publiques ou, lorsque l'investissement consiste en l'acquisition ou la construction de logements neufs, des subventions publiques, obtenues ou demandées et non encore accordées à la date de clôture de l'exercice au cours duquel l'investissement est réalisé. S'il y a lieu, le montant du crédit d'impôt est régularisé au titre de l'exercice au cours duquel intervient la décision concernant leur octroi et leur montant.
|
Code général des impôts, annexe iii
|
49 septies ZZM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107149
|
2015-08-28 00:00:00
|
08abaccab3ac0b93a337d76e4e1033c68bab0f1166fda5e7845337ac75182c87
|
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] |
Le crédit d'impôt prévu au I de l'article 244 quater W du code général des impôts n'est pas imputable sur l'impôt résultant de la reprise des crédits d'impôt prévus à cet article ou à l'article 244 quater X du même code antérieurement obtenus ou des réductions d'impôt prévues aux articles 199 undecies B et 244 quater Y du code général des impôts et des déductions fiscales prévues à l'article 217 undecies du même code antérieurement pratiquées, ni sur l'impôt résultant de la majoration du revenu global effectuée en application des vingt-troisième, vingt-cinquième et vingt-sixième alinéas du I de l'article 199 undecies B du même code.
|
Code général des impôts, annexe iii
|
49 septies ZZN
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759843
|
2022-05-07 00:00:00
|
8d5b3f8f5cec361127178dc1ae504c9bf22d182ca9d324fe9c9c4fff7d06ecc2
|
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] |
Pour l'application du a du 2 du I de l'article 244 quater W 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
|
49 septies ZZO
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107135
|
2015-08-28 00:00:00
|
df1d9abc9f56946fdcf75e8689ee5cc00fff1c553d609c30a084812ebd744a63
|
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] |
Pour l'application du b du 1° du 4 du I de l'article 244 quater W du code général des impôts, le loyer et les ressources du locataire ne peuvent excéder les plafonds mentionnés respectivement au 1° du 1 et au 2 de l'article 46 AG duodecies . Le prix de revient mentionné au 4 du II de l'article 244 quater W du code général des impôts inclut, pour leur montant réel et justifié, les sommes mentionnées au VI de l'article 46 AG sexdecies.
|
Code général des impôts, annexe iii
|
49 septies ZZP
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047697120
|
2023-06-19 00:00:00
|
c9315d598fead8162823eb4a1a9022fb506bb353715870339219855a9bb27a48
|
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] |
L'option mentionnée au V de l'article 244 quater W du code général des impôts est formulée sur un document conforme à un modèle établi par l'administration, auprès du service des impôts du lieu de dépôt de la déclaration de résultat de l'exercice, avec la déclaration de résultat de l'exercice au titre duquel le crédit d'impôt est accordé en application du IV de l'article 244 quater W susmentionné.
|
Code général des impôts, annexe iii
|
49 septies ZZQ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107124
|
2015-08-28 00:00:00
|
a30ce925338dd9fa92737db85b6a50ec992b6557c335edcf35e2b1e0a5ede6c4
|
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] |
1. Pour l'application des dispositions des articles 199 ter U , 220 Z quater et 244 quater W du code général des impôts, les entreprises souscrivent une déclaration spéciale conforme au modèle établi par l'administration, qu'elles déposent auprès du service des impôts dont elles dépendent, au titre de l'exercice au cours duquel l'investissement est mis en service ou est mis à leur disposition dans le cadre d'un contrat de location avec option d'achat ou de crédit-bail ou, en cas d'acquisition d'immeuble à construire ou de construction d'immeuble, au titre de chacun des exercices au cours desquels interviennent l'achèvement des fondations, la mise hors d'eau et la livraison de l'immeuble ou, en cas de rénovation ou de réhabilitation d'immeuble, au titre de l'exercice d'achèvement des travaux. Les personnes morales passibles de l'impôt sur les sociétés déposent cette déclaration spéciale dans les mêmes délais que le relevé de solde mentionné à l'article 360 de la présente annexe. S'agissant des sociétés relevant du régime des groupes de sociétés prévu aux articles 223 A et 223 A bis du code général des impôts, la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe, y compris celle la concernant, dans les mêmes délais que le relevé de solde relatif au résultat d'ensemble du groupe. Les autres entreprises déposent la déclaration spéciale dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l' article 53 A du code général des impôts . L'associé d'une société de personnes ou d'un groupement mentionnés au VI de l'article 244 quater W susmentionné dépose une déclaration spéciale indiquant la quote-part des crédits d'impôt provenant de chacune des sociétés de personnes ou groupements assimilés dont il est associé. L'associé personne physique qui ne bénéficie que d'un crédit d'impôt correspondant à sa participation dans ces sociétés de personnes ou groupements est dispensé de déposer la déclaration spéciale correspondante. En cas de pluralité d'investissements au titre d'un même exercice, les exploitants souscrivent également une déclaration récapitulative dans les mêmes délais que la déclaration spéciale mentionnée au premier alinéa. 2. Pour l'application du 4 du I de l'article 244 quater W du code général des impôts, les entreprises joignent à la déclaration spéciale mentionnée au 1 les documents énumérés au II de l'article 46 AG quaterdecies . Si le bail n'est pas signé à la date de souscription de la déclaration susmentionnée, les documents relatifs au bail et au locataire sont joints à la déclaration de l'exercice au cours duquel le bail est signé. Il en est de même en cas de changement de locataire pendant la période indiquée au a du 1° du 4 du I de l'article 244 quater W du code général des impôts.
|
Code général des impôts, annexe iii
|
49 septies ZZR
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107106
|
2015-08-28 00:00:00
|
12ceb47c3808a4d9a48793494ed0e0b6909c4e918c565a97f7b7d89e0b0b40c5
|
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] |
La créance mentionnée au deuxième alinéa de l'article 199 ter U du code général des impôts ne peut faire l'objet que d'une seule cession ou d'un seul nantissement, pour son montant total ou partiel. En cas de pluralité d'investissements au titre d'un exercice, la créance mentionnée à cet article est déterminée de manière distincte par programme d'investissements, au titre de l'ensemble des investissements d'un même programme au titre dudit exercice. Lorsque, en cas d'acquisition d'immeuble à construire ou de construction d'immeuble, le crédit d'impôt est accordé au titre de plusieurs exercices distincts en application du a du 2 du IV de l'article 244 quater W du code général des impôts , la créance mentionnée à l'article 199 ter U susmentionné est déterminée distinctement au titre de chacun des exercices concernés. Le comptable de la direction générale des finances publiques adresse à l'établissement de crédit cessionnaire : 1° A réception de la notification de la cession ou du nantissement de la créance, un certificat indiquant si la créance mentionnée au premier alinéa a déjà fait ou non l'objet d'une cession ou d'un nantissement antérieur ; 2° A réception de la déclaration spéciale faisant état d'une cession ou d'un nantissement de créance mentionné au premier alinéa souscrite par l'entreprise bénéficiaire du crédit d'impôt prévu à l' article 244 quater W du code général des impôts , un certificat de créance mentionnant le montant à hauteur duquel la cession ou le nantissement peut être pris en compte.
|
Code général des impôts, annexe iii
|
49 septies ZZS
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107098
|
2015-08-28 00:00:00
|
d3087b889d46fe6589eb72ac21f92c8bfdbbec00ca5d65a1b7cb4da85ff9d3d9
|
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] |
Pour l'application de l' article 244 quater X du code général des impôts : 1° Le montant annuel des ressources mentionnées au b du 1 du I ne peut excéder les plafonds annuels de ressources prévus pour l'application de l'article D. 372-21 du code de la construction et de l'habitation ; 2° Le montant des loyers mentionnés au c du 1 du I ne peut excéder les plafonds annuels de loyers prévus pour l'application de l'article D. 372-21 du code de la construction et de l'habitation ; 3° a) La part minimale de la surface habitable des logements mentionnée au d du 1 du I est fixée à 30 % ; b) Le montant annuel des ressources mentionnées au d du 1 du I ne peut excéder les plafonds annuels de ressources prévus pour l'application de l'article D. 372-7 du code de la construction et de l'habitation ; c) Le montant des loyers mentionnés au d du 1 du I ne peut excéder les plafonds annuels de loyers prévus pour l'application de l'article D. 372-7 du code de la construction et de l'habitation ; 4° La fraction mentionnée au e du 1 du I est égale à 4,5 % du coût de la construction au sens des 4° et 5° du VI de l'article 46 AG sexdecies lorsque tous les logements sont équipés d'une installation d'eau chaude sanitaire et à 3,5 % dans les autres cas ; 5° Le prix de revient mentionné au 1 du II inclut, pour leur montant réel et justifié, les sommes indiquées au VI de l'article 46 AG sexdecies ; 6° a) Les ressources du locataire, les personnes composant son foyer ou à sa charge sont déterminées conformément aux premier et quatrième alinéas du 2 de l'article 46 AG duodecies ; b) La surface à prendre en compte est déterminée conformément au III de l'article 46 AG terdecies ; c) Les travaux de réhabilitation mentionnés au 3 et au 4 du I s'entendent de ceux qui satisfont aux conditions prévues à l'article 46 AG terdecies A .
|
Code général des impôts, annexe iii
|
49 septies ZZT
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759826
|
2022-05-07 00:00:00
|
daa1194b7c463fa914c80a1fc5b20d9f83c00dd4701199997f0f92b8ba04a9af
|
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] |
Le crédit d'impôt prévu au I de l'article 244 quater X du code général des impôts n'est pas imputable sur l'impôt résultant de la reprise des crédits d'impôt prévus à cet article ou à l'article 244 quater W du même code antérieurement obtenus ou des réductions d'impôt prévues à l' article 244 quater Y du code général des impôts et des déductions fiscales prévues à l'article 217 undecies du même code antérieurement pratiquées.
|
Code général des impôts, annexe iii
|
49 septies ZZU
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759822
|
2022-05-07 00:00:00
|
213f7dd0c6de7f7d389bca23e6eec405debdcd0c56200e4aaff0c5c4d27bb4f4
|
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Pour l'application des dispositions des articles 220 Z quinquies et 244 quater X du code général des impôts, les organismes et les entreprises soumises à l'impôt sur les sociétés souscrivent une déclaration spéciale conforme au modèle établi par l'administration, qu'ils déposent auprès du service des impôts du lieu de dépôt de leur déclaration de résultat. Cette déclaration spéciale est déposée dans les mêmes délais que la déclaration annuelle de résultat que les organismes et les entreprises soumises à l'impôt sur les sociétés sont tenus de souscrire en application de l' article 53 A du code général des impôts au titre de l'exercice au cours duquel intervient l'acquisition de l'immeuble ou sa mise à disposition dans le cadre d'un contrat de crédit-bail. En cas de construction d'immeuble, la déclaration spéciale est déposée au titre de chacun des exercices au cours desquels interviennent l'achèvement des fondations, la mise hors d'eau et la livraison de l'immeuble. En cas de réhabilitation de logements, la déclaration spéciale est déposée au titre de l'exercice d'achèvement des travaux. En cas de pluralité d'investissements au titre d'un même exercice, les organismes et les entreprises soumises à l'impôt sur les sociétés souscrivent également une déclaration récapitulative dans les mêmes délais que la déclaration spéciale visée au premier alinéa.
|
Code général des impôts, annexe iii
|
49 septies ZZV
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038631477
|
2019-06-15 00:00:00
|
79cce4cf1e3190313ac8a7fad733371977876606b5eaa34792f7a212a87c7411
|
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] |
La créance mentionnée au troisième alinéa de l'article 220 Z quinquies du code général des impôts ne peut faire l'objet que d'une seule cession ou d'un seul nantissement, pour son montant total ou partiel. En cas de pluralité d'investissements au titre d'un exercice, la créance mentionnée à la phrase précédente est déterminée de manière distincte par programme d'investissements, au titre de l'ensemble des investissements d'un même programme au titre dudit exercice. Lorsque, en cas de construction d'immeuble, le crédit d'impôt est accordé au titre de plusieurs exercices distincts en application du a du 2 du IV de l'article 244 quater X du même code, la créance mentionnée à l'article 220 Z quinquies susmentionné est déterminée distinctement au titre de chacun des exercices concernés. Le comptable de la direction générale des finances publiques adresse à l'établissement de crédit cessionnaire : 1° A réception de la notification de la cession ou du nantissement de la créance, un certificat indiquant si la créance mentionnée au premier alinéa a déjà fait ou non l'objet d'une cession ou d'un nantissement antérieur ; 2° A réception de la déclaration spéciale faisant état d'une cession ou d'un nantissement de créance mentionné au premier alinéa souscrite par l'organisme ou l'entreprise soumise à l'impôt sur les sociétés bénéficiaire du crédit d'impôt prévu à l'article 244 quater X du code général des impôts, un certificat de créance mentionnant le montant à hauteur duquel la cession ou le nantissement peut être pris en compte.
|
Code général des impôts, annexe iii
|
49 septies ZZW
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038631470
|
2019-06-15 00:00:00
|
d4ef4521d3bbeaa2a50de235e218c3a56ef0a7af2cc16e8a0f8b4981e1bce45d
|
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] |
La fraction minimale de 5 % de financement par subvention publique des logements, mentionnée au f du 1 du I de l'article 244 quater X du code général des impôts , est déterminée, pour chaque programme d'investissement, par rapport au montant retenu pour le calcul du crédit d'impôt prévu à l'article 244 quater X susmentionné, selon les modalités prévues au 1 du II du même article.
|
Code général des impôts, annexe iii
|
49 septies ZZX
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031107059
|
2015-08-28 00:00:00
|
114d219058222f6d04c38587b5ac2a393f62ea8aa3eb5a6fa1ccaba289681849
|
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] |
Les investissements productifs neufs réalisés à Saint-Pierre-et-Miquelon, à Saint-Barthélemy, à Saint-Martin, en Nouvelle-Calédonie, en Polynésie française, dans les îles Wallis et Futuna et les Terres australes et antarctiques françaises qui ouvrent droit à la réduction d'impôt prévue aux I et II de l'article 244 quater Y du code général des impôts sont les acquisitions ou créations d'immobilisations corporelles, neuves et amortissables, affectées aux activités relevant des secteurs éligibles en vertu des dispositions du I de l'article 199 undecies B du même code.
|
Code général des impôts, annexe iii
|
49 septies ZZY
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045758300
|
2022-05-07 00:00:00
|
04436bb50dc8a3cc6ecf7d8009559e5e676ee44f38605226eba0dff9752093fe
|
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] |
Pour l'application du 1° du 2 du A du I de l'article 244 quater Y du code général des impôts , les véhicules strictement indispensables à l'activité de l'entreprise locataire sont définis par arrêté du ministre chargé du budget.
|
Code général des impôts, annexe iii
|
49 septies ZZY bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045758302
|
2022-05-07 00:00:00
|
e5491108e5fb3eef21eb9926cea829550ce4a76c481e2b704eae084248e2e20c
|
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] |
I.-Le taux de rétrocession mentionné au 5° du 1 du A du I et aux e du 1°, f du 2° et c du 3° du D du I de l'article 244 quater Y du code général des impôts est calculé par le rapport existant entre : a) Au numérateur, la différence entre, d'une part, le montant hors taxe de l'investissement diminué de la fraction de son prix de revient financée par une aide publique, ou, lorsque l'investissement consiste en l'acquisition ou la construction de logements neufs, des subventions publiques, et, d'autre part, la valeur actualisée de l'ensemble des sommes mises à la charge du locataire lui permettant d'obtenir la disposition du bien et d'en acquérir la propriété au terme de la location ; b) Au dénominateur, la valeur actualisée des économies d'impôt sur les sociétés procurées par la réduction d'impôt obtenue au titre de l'investissement et par l'imputation du déficit procuré par la location du bien acquis et de la moins-value réalisée lors de la cession de ce bien ou des titres de la société bailleresse. La valeur actualisée des sommes payées par le locataire est déterminée en retenant un taux d'actualisation égal à la moyenne pondérée, en fonction du montant des emprunts, des taux d'intérêts des emprunts souscrits pour le financement de l'investissement par le bailleur. Lorsque les emprunts sont rémunérés par un taux d'intérêt variable, seul le premier taux connu est retenu pour le calcul de la moyenne. Il n'est pas tenu compte pour ce calcul de l'avantage consenti en application de ces mêmes dispositions par les associés ou membres de cette entreprise. II.-Pour l'application du 3° du 2 du B du II de l'article 244 quater Y du code général des impôts , le taux de rétrocession est calculé par le rapport existant entre : a) Au numérateur, la différence entre, d'une part, le montant de la souscription et, d'autre part, la valeur actualisée des sommes mises à la charge de la société bénéficiaire de la souscription lui permettant d'acquérir la propriété des titres souscrits ; b) Au dénominateur, la valeur actualisée des économies d'impôt sur les sociétés procurée par la réduction d'impôt obtenue au titre de la souscription et, le cas échéant, par la moins-value réalisée lors de la cession des titres reçus lors de la souscription. La valeur actualisée des sommes payées par la société bénéficiaire de la souscription est déterminée en retenant un taux d'actualisation égal à la moyenne pondérée, en fonction du montant des emprunts, des taux d'intérêt des emprunts souscrits pour le financement de la souscription par la société qui la réalise. Lorsque les emprunts sont rémunérés par un taux d'intérêt variable, seul le premier taux connu est retenu pour le calcul de la moyenne. Il n'est pas tenu compte pour ce calcul de l'avantage consenti en application de ces mêmes dispositions par les associés ou membres de cette entreprise.
|
Code général des impôts, annexe iii
|
49 septies ZZY ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045758304
|
2022-05-07 00:00:00
|
48ddc8e9e01823559e5b123135dd811be7fe6fee6ae199b2955f85f77d2d0eff
|
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] |
Pour l'application du D du I de l'article 244 quater Y du code général des impôts : 1° Les montants du loyer et des ressources du locataire mentionnés au c du 1° ne peuvent excéder les plafonds mentionnés respectivement aux 1 et 2 de l'article 46 AG duodecies ; 2° a) Le montant des ressources mentionnées au b du 2° ne peut excéder les plafonds indiqués au I de l'article 46 AG sexdecies ; b) Le montant des loyers mentionnés au c du 2° ne peut excéder les plafonds indiqués aux 2° et 4° du II de l'article 46 AG sexdecies ; 3° a) La part minimale de la surface habitable des logements mentionnée au d du 2° est fixée à 30 % ; b) Le montant des ressources mentionnées au d du 2° ne peut excéder les plafonds indiqués au 2 du III de l'article 46 AG sexdecies ; c) Le montant des loyers mentionnés au d du 2° ne peut excéder les plafonds indiqués au 3 du III de l'article 46 AG sexdecies ; d) Les plafonds annuels de ressources mentionnés au g du 2° sont ceux prévus au V de l'article 46 AG sexdecies ; 4° a) Les ressources du locataire et les personnes composant son foyer ou à sa charge sont déterminées conformément aux premier et dernier alinéas du 2 de l'article 46 AG duodecies ; b) La surface est déterminée conformément au III de l'article 46 AG terdecies ; 5° La fraction mentionnée aux d du 1°, e du 2° et b du 3° est égale à 4,5 % du coût de la construction au sens des 4° et 5° du VI de l'article 46 AG sexdecies lorsque tous les logements sont équipés d'une installation d'eau chaude sanitaire et à 3,5 % dans les autres cas ; 6° Le prix de revient mentionné au F du III inclut, pour leur montant réel et justifié, les sommes indiquées au VI de l'article 46 AG sexdecies.
|
Code général des impôts, annexe iii
|
49 septies ZZY quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046724093
|
2022-12-12 00:00:00
|
83e55043bf154e83362f95c20acb45f7816e77a332c844e11282abaf579e52a1
|
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] |
1. Pour l'application des dispositions des articles 244 quater Y et 220 Z sexies du code général des impôts, les entreprises souscrivent une déclaration spéciale conforme au modèle établi par l'administration, déposée auprès du service des impôts dont elles dépendent, au titre de l'exercice au cours duquel l'investissement est mis en service. En cas d'acquisition d'immeuble à construire ou de construction d'immeuble, la déclaration est déposée au titre de l'exercice au cours duquel les fondations sont achevées, ou en cas de rénovation ou de réhabilitation d'immeuble, au titre de l'exercice d'achèvement des travaux. Cette déclaration spéciale est déposée dans les mêmes délais que le relevé de solde mentionné à l'article 360. S'agissant des sociétés relevant du régime des groupes de sociétés prévu aux articles 223 A et 223 A bis du code général des impôts, la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe, y compris celle la concernant, dans les mêmes délais que le relevé de solde relatif au résultat d'ensemble du groupe. L'associé d'une société de personnes ou d'un groupement mentionnés au A du II de l'article 244 quater Y du code général des impôts dépose une déclaration spéciale indiquant la quote-part de la réduction d'impôt provenant de chacune des sociétés de personnes ou groupements assimilés dont il est associé. En cas de pluralité d'investissements au titre d'un même exercice, les entreprises soumises à l'impôt sur les sociétés souscrivent également une déclaration récapitulative dans les mêmes délais que la déclaration spéciale prévue au premier alinéa. 2. Lorsqu'une entreprise entend bénéficier de la réduction d'impôt prévue au B du II de l'article 244 quater Y précité, elle doit joindre à sa déclaration de résultat de l'exercice au titre duquel la réduction d'impôt est pratiquée une attestation délivrée par la société mentionnée au 1 du même B précisant que cette dernière exerce son activité dans les conditions prévues au 2 du même B et s'engage à réaliser, dans les délais prévus aux B et C du VII de l'article 244 quater Y précité, des investissements productifs ou des investissements dans le secteur du logement intermédiaire ou social pour un montant au moins égal à celui des fonds versés. Cette attestation doit également indiquer le montant des fonds versés, la date du versement, le nombre de parts ou actions souscrites et, le cas échéant, leurs numéros.
|
Code général des impôts, annexe iii
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49 septies ZZY quinquies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045758308
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2022-05-07 00:00:00
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eaeaa8cca1042c2045310c2e4da0cb7234fb05b68e5289e50969ace94c33c66c
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] |
La réduction d'impôt prévue à l'article 244 quater Y du code général des impôts n'est pas imputable sur l'impôt résultant de la reprise des réductions d'impôt prévues à cet article antérieurement obtenues ou des crédits d'impôt prévus aux articles 244 quater W et 244 quater X du code général des impôts et des déductions fiscales prévues à l'article 217 undecies du même code antérieurement pratiquées.
|
Code général des impôts, annexe iii
|
49 septies ZZY sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047623629
|
2023-06-03 00:00:00
|
888e480c00e385e4286d3e4a3fa0fd0d61082c676492130cc3312fba838799b7
|
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] |
Si, au cours de son premier exercice clos à compter du 31 décembre 1987, une société soumise au régime prévu au premier alinéa du 1° bis du 1 de l'article 39 du code général des impôts absorbe une autre entreprise, la période neutralisée qui est retenue pour le calcul de l'indemnité de congé payé non déductible en application du 9 de l'article 39 du même code est, pour les salariés transférés, celle durant laquelle ont été acquis des droits qui n'ont pas été utilisés par ces salariés à la date de la fusion ou à sa date d'effet lorsque les parties lui ont donné un caractère rétroactif. La durée de cette période ne peut être inférieure à celle de la période d'acquisition des droits à congé payé non utilisés à la clôture de l'exercice de la société absorbante qui est en cours lors de la fusion. Si la charge déduite des résultats imposables de cet exercice par la société absorbante au titre des droits effectivement utilisés durant ce même exercice par les salariés transférés est inférieure à l'indemnité correspondant à la période neutralisée définie au premier alinéa, la différence est réintégrée aux résultats imposables de cet exercice en application du deuxième alinéa du II de l'article 7 de la loi n° 86-1317 du 30 décembre 1986.
|
Code général des impôts, annexe iii
|
49 octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296872
|
2002-03-31 00:00:00
|
92351b73c87abe345e7cc75b59d27468a0ac611f9d6924954309427ac87eadc6
|
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] |
Pour l'application des dispositions de l'article 236 bis du code général des impôts, la date d'effet de l'opération remplace celle de la fusion lorsque celle-ci a un caractère rétroactif.
|
Code général des impôts, annexe iii
|
49 octies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298610
|
1987-12-24 00:00:00
|
222d73d7d12c9433b4bad3902af1667d7c5e2b3e9c2a8a7408918e3978bc3322
|
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] |
Une entreprise soumise au régime prévu au deuxième alinéa du 1° bis du 1 de l'article 39 du code général des impôts, qui absorbe une entreprise soumise au régime défini au premier alinéa du 1° bis du 1 de ce même article, ne peut pas déduire de son résultat imposable l'indemnité de congé payé versée aux salariés transférés et correspondant à des droits acquis et non utilisés par ceux-ci avant la date de la fusion ou sa date d'effet si les parties lui ont donné un caractère rétroactif.
|
Code général des impôts, annexe iii
|
49 octies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298611
|
1987-12-24 00:00:00
|
3c1f14d81434c05dce47061106e0573882985afd39c1c94e834bd4841e071e16
|
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] |
Lorsqu'une entreprise soumise au régime défini au premier alinéa du 1° bis du 1 de l'article 39 du code général des impôts absorbe une entreprise qui a opté pour le régime prévu au deuxième alinéa du 1° bis du 1 du même article, l'indemnité qui correspond aux droits acquis et non utilisés par les salariés transférés à la date de l'opération, ou à sa date d'effet lorsque les parties lui ont donné un caractère rétroactif, n'est pas déductible pour la détermination du résultat imposable de la société apporteuse.
|
Code général des impôts, annexe iii
|
49 octies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298613
|
1988-07-15 00:00:00
|
41dfd1dbdd92a1ab66eeb47fb897a115165ef6dbd6cd892a31a0d3fec4634975
|
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] |
Les dispositions des articles 49 octies à 49 octies C s'appliquent aux apports partiels d'actif, aux scissions et aux transferts de salariés avec maintien du contrat de travail.
|
Code général des impôts, annexe iii
|
49 octies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298614
|
1987-12-24 00:00:00
|
94f012f2a9765d60fccca4a38dd7e3f635fa6619cd18082371d0e11138b226be
|
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] |
Pour l'application des articles 239 sexies B et 239 sexies C du code général des impôts, le locataire acquéreur joint une attestation délivrée par l'organisme bailleur à la déclaration de résultats de l'exercice en cours lors de l'acquisition de l'immeuble. Cette attestation est établie sur un document conforme au modèle fixé par l'administration.
|
Code général des impôts, annexe iii
|
49 octies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298615
|
1991-06-24 00:00:00
|
920d5577c28e67edadd57501adb7d03bb994c44ac54ca643b1c9ed914c5c3173
|
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] |
1. (Disposition devenue sans objet). 2. La taxe à la charge des personnes ou organismes mentionnés à l'article 231 du code général des impôts est calculée sur le montant total des rémunérations effectivement payées par ces personnes ou organismes à l'ensemble de leur personnel-y compris la valeur des avantages en nature-quels que soient l'importance des rémunérations et le lieu du domicile des bénéficiaires. 3. L'assiette de la taxe est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble des rémunérations définies au 2 le rapport existant, au titre de l'année civile précédant celle du paiement desdites rémunérations, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. 4. (Disposition devenue sans objet).
|
Code général des impôts, annexe iii
|
51
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296889
|
2007-01-01 00:00:00
|
4f7a27e1ecea2ce6c6191e5619d6ca46f0f495bcd228ab3f42db3cfbb3290c14
|
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] |
Un décret spécial détermine les conditions d'application de la taxe sur les salaires afférente aux salaires payés par les employeurs appartenant aux professions qui relèvent du régime agricole au regard des lois sur la sécurité sociale.
|
Code général des impôts, annexe iii
|
53
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298625
|
1979-07-01 00:00:00
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9532774a0166b3f45edb49986e083e40f1f6043a4ffb7a2f55aaf9d916abf267
|
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] |
Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 A , 1679 bis , 1727, 1728, 1729 , 1731 et par les I et IV de l'article 1754 dudit code, et les articles 51 , 369 et le 1 de l'article 374 , les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après : Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article L. 771-1 du code rural et de la pêche maritime ; Caisses de crédit agricole mutuel ; Sociétés coopératives agricoles ; Sociétés d'intérêt collectif agricoles ; Syndicats agricoles ; Chambres d'agriculture ; Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués. Toutefois, le présent article n'est applicable à l'égard des sociétés coopératives de culture en commun et des sociétés coopératives d'utilisation en commun de matériel agricole qu'en ce qui concerne les salariés occupés dans leurs services administratifs et leurs ateliers de réparation.
|
Code général des impôts, annexe iii
|
53 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022343100
|
2010-05-08 00:00:00
|
50bfb7aa022cf1b7904abdf78e90a2ae161183c2b304f204a761cafa60ee2503
|
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] |
Les employeurs agricoles autres que ceux visés à l'article 53 bis doivent acquitter la taxe sur les salaires à raison des traitements et salaires payés au personnel affecté : 1° Aux établissements distincts séparés de l'exploitation agricole dans lesquels ils vendent des produits provenant des terrains qu'ils exploitent ou du bétail qu'ils y élèvent, qu'ils y entretiennent ou qu'ils y engraissent : a. Soit lorsque les ventes sont effectuées suivant des méthodes commerciales en ce qui concerne, notamment, l'agencement matériel et la recherche des débouchés ; b. Soit lorsque ces ventes ne portent pas exclusivement sur les produits ci-dessus visés ; c. Soit lorsque la totalité ou une partie desdits produits a subi une préparation ou une manipulation qui en modifie le caractère et qui ne s'impose pas pour les rendre propres à la consommation ou à l'utilisation en l'état ; 2° Aux établissements dans lesquels la préparation ou la manipulation visée au c du 1 est effectuée.
|
Code général des impôts, annexe iii
|
53 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298626
|
1979-07-01 00:00:00
|
169afb0847d77bb90d8e857905f1191b835ce01276729cbcbc219befcbc306a0
|
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] |
Les dispositions des articles 53 bis et 53 ter ne sont pas applicables aux organismes professionnels et autres employeurs agricoles qui sont établis dans les départements d'outre-mer.
|
Code général des impôts, annexe iii
|
53 quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298627
|
1979-07-01 00:00:00
|
74bab96434d8a296b11998fb10caca15bddef5a7d9c424b2071cd755803deb44
|
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] |
La demande prévue au dernier alinéa du VIII de l' article 235 ter ZG du code général des impôts est effectuée dans le délai légal de réclamation prévu par l' article R. * 196-2 du livre des procédures fiscales . La demande précise : 1° Le nom ou la raison sociale et l'adresse postale du demandeur ; 2° Les références des parcelles cadastrales, préfixe, section et numéro, du ou des terrains concernés.
|
Code général des impôts, annexe iii
|
54
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278951
|
2023-03-10 00:00:00
|
7b280b20857e58670b937f45c1fa4b509bb49e1cd3bf28521bff23f1de9c079b
|
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] |
La demande est adressée à la direction départementale ou, le cas échéant, régionale des finances publiques dont dépend le service auprès duquel le contribuable est tenu de satisfaire à ses obligations déclaratives en matière de taxe d'archéologie préventive. Elle est accompagnée d'une copie du titre de perception mentionnant le montant de la redevance d'archéologie préventive acquittée en application de l' avant-dernier alinéa de l'article L. 524-4 du code du patrimoine .
|
Code général des impôts, annexe iii
|
55
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278953
|
2023-03-10 00:00:00
|
6e58b0b105b120c341f5b1b4361f9ebac440aaf1aae8fb2e44a0a692a2fcd4d4
|
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] |
I. – Pour l'application du 11° du III de l'article 234 nonies du code général des impôts, les travaux de réhabilitation des logements s'entendent des travaux de modification ou de remise en état du gros oeuvre ou des travaux d'aménagement interne qui, par leur nature, équivalent à de la reconstruction ainsi que des travaux d'amélioration qui leur sont indissociables. II. – Les contribuables doivent pouvoir justifier, sur demande de l'administration, de la date d'achèvement du logement et des travaux de réhabilitation, du montant des travaux de réhabilitation effectivement payé et du montant de la subvention versée à ce titre par l'Agence nationale de l'habitat.
|
Code général des impôts, annexe iii
|
58-0 A bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298631
|
2007-01-01 00:00:00
|
7b020f89e027b137fc81eae267355c9101f836a91140213b7a6f4294fcf8570a
|
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