{ "article": { "LEGIARTI000006274907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274907", "URL": "article/LEGI/ARTI/00/00/06/27/49/LEGIARTI000006274907.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDMXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306415", "@num": "1599-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309735", "@num": "302 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815355", "@num": "L332-6-1", "#text": "Code de l'urbanisme - art. L332-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874479", "@num": "86-1318", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1318 du 30 décembre 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874479", "@c_titre_court": "Loi n°86-1318 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1318 du 30 décembre 1986 de finances rectificative pour 1986", "@debut": "1986-12-31", "@id_txt": "LEGITEXT000006068954", "@c_titre_court": "Loi n° 86-1318 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274907", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002071406", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599-0 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006306415", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599ABXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274907", "@num": "32", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 32 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000031217572", "@num": "118", "#text": "Loi n° 89-935 du 29 décembre 1989 - art. 118 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000025516280", "@num": "28", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023409586", "@num": "L332-6-1", "#text": "Code de l'urbanisme - art. L332-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033498420", "@num": "R318-11", "#text": "Code de la construction et de l'habitation. - art. R318-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191820", "@fin": "2012-03-01", "#text": "A : Taxe spéciale d'équipement perçue dans le département de la Savoie", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179833", "@fin": "2999-01-01", "#text": "II : Taxes facultatives", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162675", "@fin": "2999-01-01", "#text": "Section II : Autres taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306415", "@fin": "2012-03-01", "@num": "1599-0 B", "@etat": "ABROGE", "@debut": "1987-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° A compter du 1er janvier 1987, il peut être institué dans le département de la Savoie une taxe spéciale d'équipement destinée à financer les travaux routiers nécessaires à l'organisation des jeux Olympiques d'hiver en 1992. La taxe est assise et recouvrée selon les mêmes modalités et sous les mêmes sanctions que la taxe locale d'équipement.
\n
2° Le produit de la taxe est affecté aux dépenses inscrites au budget du département à un compte spécial intitulé \"Aménagements d'infrastructures routières nécessaires à l'organisation des jeux Olympiques\".
\n
3° La taxe est rétablie sur la construction, la reconstruction et l'agrandissement des bâtiments de toute nature.
\n
Le conseil général peut exonérer les bâtiments affectés à un service public ou les constructions destinées au logement locatif social et les constructions d'habitation à usage de résidence principale dans la limite de 170 mètres carrés de surface hors oeuvre nette par logement.
\n
Il peut aussi exonérer :
\n
les constructions légères non agricoles et non utilisables pour l'habitation ;
\n
les autres locaux des exploitations agricoles intéressant la production agricole ou une activité annexe de cette production ;
\n
les bâtiments affectés aux activités de conditionnement et de transformation des coopératives agricoles, viticoles, horticoles et autres ;
\n
les entrepôts et hangars faisant l'objet d'une exploitation commerciale, industrielle ou artisanale ;
\n
les locaux à usage industriel ou artisanal et bureaux y attenants ;
\n
les locaux de camping ;
\n
les locaux et installations liés à l'exploitation d'engins de remontées mécaniques.
\n
4° Le taux de la taxe est fixé par délibération du conseil général Il ne peut excéder 5 p. 100 de la valeur de l'ensemble immobilier dans les conditions prévues à l'article 1585 D.
\n
Toutefois, il peut être modulé, selon les communes, pour tenir compte de leur situation géographique à l'intérieur du département par rapport à la zone directement intéressée par la réalisation des travaux.
" } }, "LEGIARTI000006309735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 septies B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309735", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309735.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BPXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599-0 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006820801", "@num": "12", "#text": "Loi n°85-729 du 18 juillet 1985 - art. 12 () JORF 19 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "LEGIARTI000006274907", "@num": "32", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 32 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000045917300", "@num": "L331-1", "#text": "Code de l'urbanisme - art. L331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736532", "@num": "L331-36", "#text": "Code de l'urbanisme - art. L331-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816455", "@num": "L520-10", "#text": "Code de l'urbanisme - art. L520-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814348", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814586", "@num": "L142-2", "#text": "Code de l'urbanisme - art. L142-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815642", "@num": "L332-1", "#text": "Code de l'urbanisme - art. L332-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815409", "@num": "L333-12", "#text": "Code de l'urbanisme - art. L333-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L520-1 A Code de l'urbanisme L520-9", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147299", "@fin": "2999-01-01", "#text": "Chapitre I ter : Détermination du prix de revient des terrains ou ensembles immobiliers", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133847", "@fin": "2999-01-01", "#text": "Titre II bis : Dispositions communes aux impôts directs et aux taxes sur le chiffre d'affaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309733", "@fin": "1982-01-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309734", "@fin": "1985-07-19", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309735", "@fin": "1992-07-04", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309736", "@fin": "1995-10-27", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309737", "@fin": "2001-03-31", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309738", "@fin": "2012-03-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409707", "@fin": "2012-05-07", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842163", "@fin": "2014-12-30", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060923", "@fin": "2016-01-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816427", "@fin": "2020-12-31", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914066", "@fin": "2022-09-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917140", "@fin": "2999-01-01", "@num": "302 septies B", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Constituent, du point de vue fiscal, un élément du prix de revient du terrain sur lequel est édifiée la construction :
\n
- la redevance payée, à raison d'une construction donnée, dans le cadre des articles L 520-1 à L 520-9 du code de l'urbanisme;
\n
- la participation en cas de dépassement du coefficient d'occupation du sol prévue à l'article L 332-1 du code de l'urbanisme;
\n
- comme il est dit à l'article L 333-12 du code de l'urbanisme, le versement résultant du dépassement du plafond légal de densité prévu par l'article L 112-2 du même code.
\n
II. Constituent du point de vue fiscal, un élément du prix de revient de l'ensemble immobilier :
\n
- la taxe locale d'équipement visée à l'article 1585 A;
\n
- comme il est dit à l'article L 142-2 du code de l'urbanisme, la taxe départementale des espaces naturels sensibles.
\n
- la taxe pour le financement des dépenses des conseils d'architecture, d'urbanisme et de l'environnement prevue par l'article 1599 B ;
\n
- la taxe spéciale d'équipement prévue à l'article 1599-0 B.
" } }, "LEGIARTI000006815355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L332-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-30", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006815355", "URL": "article/LEGI/ARTI/00/00/06/81/53/LEGIARTI000006815355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBAXXXXXXXX1X332L06BXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 B, 1599 OB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006821614", "@num": "52", "#text": "Décret n°86-517 du 14 mars 1986 - art. 52 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692518", "@numtexte": "86-517", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "LEGIARTI000006274907", "@num": "32", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 32 () JORF du 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006827088", "@num": "ANNEXE", "#text": "Décret n°91-1201 du 27 novembre 1991 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344731", "@nortexte": "EQUC9101565D", "@numtexte": "91-1201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "LEGIARTI000006821012", "@num": "46", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000045772689", "@num": "1", "#text": "Décret n°2022-795 du 9 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045772056", "@nortexte": "TRER2212395D", "@numtexte": "2022-795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-09" }, { "@id": "LEGIARTI000006692224", "@num": "L35-4", "#text": "Code de la santé publique - art. L35-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346007", "@num": "L231-8", "#text": "CODE DES COMMUNES. - art. L231-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814348", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814586", "@num": "L142-2", "#text": "Code de l'urbanisme - art. L142-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913729", "@num": "L331-15", "#text": "Code de l'urbanisme - art. L331-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815642", "@num": "L332-1", "#text": "Code de l'urbanisme - art. L332-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917241", "@num": "L332-12", "#text": "Code de l'urbanisme - art. L332-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060732", "@num": "L332-28", "#text": "Code de l'urbanisme - art. L332-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917253", "@num": "L332-6", "#text": "Code de l'urbanisme - art. L332-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020629446", "@num": "L332-6-1", "#text": "Code de l'urbanisme - art. L332-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815615", "@num": "L332-8", "#text": "Code de l'urbanisme - art. L332-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817534", "@num": "R*160-5", "#text": "Code de l'urbanisme - art. R*160-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818557", "@num": "R*315-1", "#text": "Code de l'urbanisme - art. R*315-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819047", "@num": "R*421-15", "#text": "Code de l'urbanisme - art. R*421-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819108", "@num": "R*421-29", "#text": "Code de l'urbanisme - art. R*421-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819139", "@num": "R*421-36", "#text": "Code de l'urbanisme - art. R*421-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819666", "@num": "R*422-8", "#text": "Code de l'urbanisme - art. R*422-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819670", "@num": "R*422-9", "#text": "Code de l'urbanisme - art. R*422-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028678360", "@num": "R*423-52", "#text": "Code de l'urbanisme - art. R*423-52 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028678332", "@num": "R*424-7", "#text": "Code de l'urbanisme - art. R*424-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816948", "@num": "R111-14", "#text": "Code de l'urbanisme - art. R111-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028678292", "@num": "R332-41", "#text": "Code de l'urbanisme - art. R332-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819743", "@num": "*R442-2", "#text": "Code de l'urbanisme - art. R442-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045772724", "@num": "D341-3-1", "#text": "Code de l'énergie - art. D341-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047302018", "@num": "L342-11", "#text": "Code de l'énergie - art. L342-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041565897", "@num": "Annexe à l'article R231-13", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R231-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917220", "@num": "L2331-5", "#text": "Code général des collectivités territoriales - art. L2331-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023650592", "@num": "L2331-6", "#text": "Code général des collectivités territoriales - art. L2331-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391273", "@num": "L2543-7", "#text": "Code général des collectivités territoriales - art. L2543-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913787", "@num": "1635 quater N", "#text": "Code général des impôts, CGI. - art. 1635 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1022 1973-11-08 JORF 13 NOVEMBRE 1973", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000020058702", "@num": "L255 A", "#text": "Livre des procédures fiscales - art. L255 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175668", "@fin": "2999-01-01", "#text": "Section 2 : Participations à la réalisation d'équipements publics exigibles à l'occasion de la délivrance d'autorisations de construire ou d'utiliser le sol", "@debut": "1986-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158591", "@fin": "2999-01-01", "#text": "Chapitre II : Participation des constructeurs et des lotisseurs", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143299", "@fin": "2999-01-01", "#text": "Titre III : Dispositions financières", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128562", "@fin": "2999-01-01", "#text": "Livre III : Aménagement foncier", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006815354", "@fin": "1986-12-31", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006815355", "@fin": "1993-01-30", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006815356", "@fin": "1994-02-10", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006815357", "@fin": "2000-12-14", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "1994-02-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006815358", "@fin": "2003-07-03", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006815359", "@fin": "2009-05-14", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020629446", "@fin": "2010-09-23", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022843612", "@fin": "2012-03-01", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "2010-09-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409586", "@fin": "2012-03-16", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516477", "@fin": "2015-01-01", "@num": "L332-6-1", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030060787", "@fin": "2999-01-01", "@num": "L332-6-1", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions aux dépenses d'équipements publics prévus au 2° de l'article L. 332-6 sont les suivantes :
\n
1° a) La participation pour dépassement du coefficient d'occupation des sols prévue à l'article L. 332-1 ;
\n
b) Le versement pour dépassement du plafond légal de densité prévu à l'article L. 112-2 ;
\n
c) La taxe départementale des espaces naturels sensibles prévue à l'article L. 142-2 ;
\n
d) La taxe pour le financement des dépenses des conseils d'architecture, d'urbanisme et de l'environnement prévue à l'article 1599 B du code général des impôts ;
\n
e) La taxe spéciale d'équipement prévue à l'article 1599 OB du code général des impôts.
\n
2° a) La participation pour raccordement à l'égout prévue à l'article L. 35-4 du code de la santé publique ;
\n
b) La participation destinée à la réalisation de parcs publics de stationnement prévue au troisième alinéa de l'article L. 421-3 ;
\n
c) La participation spécifique pour la réalisation d'équipements publics exceptionnels prévue à l'article L. 332-8 ;
\n
d) La participation demandée pour la réalisation des équipements des services publics industriels ou commerciaux concédés, affermés ou exploités en régie dès lors que ces équipements sont rendus nécessaires par la réalisation de l'opération ;
\n
e) Les cessions gratuites de terrains destinés à être affectés à certains usages publics qui, dans la limite de 10 p. 100 de la superficie du terrain auquel s'applique la demande, peuvent être exigées des bénéficiaires d'autorisations portant sur la création de nouveaux bâtiments ou de nouvelles surfaces construites ;
\n
3° La participation des riverains prévue par la législation applicable dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, celle-ci pouvant être actualisée pour tenir compte du délai écoulé entre la date de réalisation des travaux concernés et le montant de perception de cette participation. Elle peut également inclure les frais de premier établissement de l'éclairage public.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309735", "cible": false, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274907", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006815355", "cible": false, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274907", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306415", "cible": false, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274907", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274907", "liens_entrants": true }

Article 32 ENTIEREMENT_MODIF (Loi n°86-1318 du 30 décembre 1986 DE FINANCES RECTIFICATIVE POUR 1986)