{ "article": { "LEGIARTI000006274516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006274516", "URL": "article/LEGI/ARTI/00/00/06/27/45/LEGIARTI000006274516.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDCXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311733", "@num": "1501", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1501 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693429", "@num": "85-1404", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1404 du 30 décembre 1985 DE FINANCES RECTIFICATIVE POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693429", "@c_titre_court": "Loi n°85-1404 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1404 du 30 décembre 1985 de finances rectificative pour 1985 (1)", "@debut": "1985-12-31", "@id_txt": "LEGITEXT000006068884", "@c_titre_court": "Loi n° 85-1404 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274516", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001681391", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Paragraphe modificateur
\n
II - Cette disposition a un caractère interprétatif.
" } }, "LEGIARTI000006311733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311733", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311733.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1501AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1517 II I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274516", "@num": "17", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 17 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191893", "@fin": "2999-01-01", "#text": "E : Dispositions communes aux établissements industriels et aux locaux commerciaux", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Des modalités particulières d'évaluation peuvent être fixées par décret en Conseil d'Etat pour des catégories de locaux, établissements ou installations de caractère industriel ou commercial, lorsqu'il existe dans différentes communes des biens de cette nature présentant des caractéristiques analogues (1).

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant :

31,80 F par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

4 F par mètre carré de superficie comportant un revêtement pour les aires de repos, de services, de stationnement et leurs voies d'accès ainsi que pour les zones d'élargissement des gares de péage ; 17.880 F pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 7652 F par voie de gare de péage.

(1) Annexe II, art. 310 M ; les barèmes prévus par le paragraphe III de cet article ne s'appliquent pas aux immobilisations réalisées postérieurement à 1974 (voir art. 1517-II-1).

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311733", "cible": false, "cidtexte": "JORFTEXT000000693429", "id": "LEGIARTI000006274516", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274516", "liens_entrants": true }

Article 17 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1985 (Loi n°85-1404 du 30 décembre 1985 DE FINANCES RECTIFICATIVE POUR 1985)