{ "article": { "JORFARTI000029477286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "JORFARTI000029477286", "URL": "article/JORF/ARTI/00/00/29/47/72/JORFARTI000029477286.xml", "NATURE": "Article", "ORIGINE": "JORF" } }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029477276", "@nor": "CSCX1422266S", "@num": "2014-413 QPC", "@nature": "DECISION", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décision n° 2014-413 QPC du 19 septembre 2014", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029477276", "@c_titre_court": "DÉCISION n°2014-413 QPC du 19 septembre 2014" } ], "@date_publi": "2014-09-21", "@date_signature": "2014-09-19", "@num_parution_jo": "0219" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "JORFARTI000029477286", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le dernier alinéa du paragraphe II de l'article 1647 B sexies du code général des impôts est contraire à la Constitution.

" } }, "LEGIARTI000029479878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647 B sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029479878", "URL": "article/LEGI/ARTI/00/00/29/47/98/LEGIARTI000029479878.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2014-413 QPC du 19 septembre 2014 (NOR : CSCX1422266S), le Conseil constitutionnel a déclaré le dernier alinéa du paragraphe II de l'article 1647 B sexies du code général des impôts contraire à la Constitution. La déclaration d'inconstitutionnalité prend effet dans les conditions prévues au considérant 8.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000021641211", "@num": "67", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000041410283", "@num": "85", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020128326", "@num": "1", "#text": "Arrêté du 25 octobre 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641541", "@nortexte": "INDI0608782A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-10-25" }, { "@id": "LEGIARTI000033810834", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000027449545", "#text": "Décret n°2013-426\n du 24 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027448369", "@nortexte": "EFIE1302603D", "@numtexte": "2013-426", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-24" }, { "@id": "JORFARTI000029477286", "@num": "1", "#text": "DÉCISION n°2014-413 QPC du 19 septembre 2014 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000029477276", "@nortexte": "CSCX1422266S", "@numtexte": "2014-413 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-09-19" }, { "@id": "LEGIARTI000020425570", "@num": "40 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576602", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576734", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306540", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306576", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306579", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306585", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306878", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020045924", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306883", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816595", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201928", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044072896", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092521", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296190", "@num": "376 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027449797", "@num": "344 octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 octodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027449777", "@num": "344 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 septdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729428", "@num": "382-0 C sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179858", "@fin": "2999-01-01", "#text": "IV : Plafonnement en fonction de la valeur ajoutée", "@debut": "1982-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162743", "@fin": "2010-01-01", "#text": "Section II : Plafonnement de la taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000022887898", "@fin": "2011-06-01", "#text": "Section II : Plafonnement de la taxe professionnelle", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000026023178", "@fin": "2999-01-01", "#text": "Section II : Plafonnement de la contribution économique territoriale", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147091", "@fin": "2010-01-01", "#text": "Chapitre II bis : Dégrèvements de taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000022887658", "@fin": "2999-01-01", "#text": "Chapitre II bis : Dégrèvement de contribution économique territoriale", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311940", "@fin": "1985-01-01", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311941", "@fin": "1985-01-01", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311942", "@fin": "1989-01-01", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311943", "@fin": "1989-12-30", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311944", "@fin": "1990-12-30", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"2023-01-01", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044982654", "@fin": "2022-12-31", "@num": "1647 B sexies", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046928442", "@fin": "2024-01-01", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046910237", "@fin": "2023-12-31", "@num": "1647 B sexies", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048847070", "@fin": "2025-01-01", "@num": "1647 B sexies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048860242", "@fin": "2026-01-01", "@num": "1647 B sexies", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048860555", "@fin": "2027-01-01", "@num": "1647 B sexies", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048860644", "@fin": "2999-01-01", "@num": "1647 B sexies", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sur demande du redevable effectuée dans le délai légal de réclamation prévu pour la cotisation foncière des entreprises, la contribution économique territoriale de chaque entreprise est plafonnée en fonction de sa valeur ajoutée.

Cette valeur ajoutée est :

a) Pour les contribuables soumis à un régime d'imposition défini au 1 de l'article 50-0 ou à l'article 102 ter, égale à 80 % de la différence entre le montant des recettes et, le cas échéant, celui des achats réalisés au cours de l'année d'imposition ;

b) Pour les autres contribuables, celle définie à l'article 1586 sexies.

La valeur ajoutée prise en compte est celle produite au cours de la période mentionnée au I de l'article 1586 quinquies. En l'absence de cession ou de cessation d'entreprise au cours de l'année d'imposition, le montant de la valeur ajoutée mentionnée au b est corrigé pour correspondre à une année pleine.

Le taux de plafonnement est fixé à 3 % de la valeur ajoutée.

II. – Le plafonnement prévu au I s'applique sur la cotisation foncière des entreprises et la cotisation sur la valeur ajoutée des entreprises diminuées, le cas échéant, de l'ensemble des réductions et dégrèvements dont ces cotisations peuvent faire l'objet, à l'exception du crédit d'impôt prévu à l'article 1647 C septies et des dégrèvements prévus aux articles 1647 C quinquies B et 1647 C quinquies C.

Il ne s'applique pas aux taxes visées aux articles 1600 à 1601 B ni aux prélèvements opérés par l'Etat sur ces taxes en application de l'article 1641. Il ne s'applique pas non plus à la cotisation minimum prévue à l'article 1647 D.

La cotisation foncière des entreprises s'entend de la somme des cotisations de chaque établissement établies au titre de l'année d'imposition. La cotisation de chaque établissement est majorée du montant des taxes spéciales d'équipement additionnelles à la cotisation foncière des entreprises prévues aux articles 1607 bis, \n1607 ter et 1609 B à 1609 D, calculées dans les mêmes conditions.

III. – Le dégrèvement s'impute sur la cotisation foncière des entreprises.

IV. – Le dégrèvement ne peut avoir pour effet de ramener la contribution économique territoriale à un montant inférieur à celui résultant de l'application de l'article 1647 D.

V. – Le reversement des sommes indûment restituées est demandé selon les mêmes règles de procédure et sous les mêmes sanctions qu'en matière de cotisation foncière des entreprises. Les réclamations sont présentées, instruites et jugées selon les règles de procédure applicables en matière de cotisation foncière des entreprises.

VI. – Les dégrèvements résultant de l'application du présent article sont ordonnancés dans les six mois suivant celui du dépôt de la demande.

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Article 1 AUTONOME (Décision n° 2014-413 QPC du 19 septembre 2014)