{ "article": { "LEGIARTI000006294335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-24", "DATE_DEBUT": "1901-07-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006294335", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEBGXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000049910554", "#text": "Décret n°2024-720 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050608618", "#text": "Arrêté du 8 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050502062", "@nortexte": "INTD2430371A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-08" }, { "@id": "LEGIARTI000031816496", "@num": "L520-6", "#text": "Code de l'urbanisme - art. L520-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820347", "@num": "R520-5", "#text": "Code de l'urbanisme - art. R520-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710625", "@num": "R520-6", "#text": "Code de l'urbanisme - art. R520-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430265", "@num": "L520-7", "#text": "Code de l'urbanisme - art. L520-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084158", "@fin": "2999-01-01", "#text": "Titre II.", "@debut": "1901-07-02" } ] }, "@cid": "JORFTEXT000000497458", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi du 1er juillet 1901 relative au contrat d'association", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000497458", "@c_titre_court": "Loi du 1er juillet 1901" }, { "@fin": "2999-01-01", "#text": "Loi du 1er juillet 1901 relative au contrat d'association", "@debut": "1901-07-02", "@id_txt": "LEGITEXT000006069570", "@c_titre_court": "Loi du 1er juillet 1901" } ], "@date_publi": "1901-07-02", "@date_signature": "1901-07-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294335", "@fin": "1987-07-24", "@num": "10", "@etat": "MODIFIE", "@debut": "1901-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294336", "@fin": "2021-08-26", "@num": "10", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043982144", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "2021-08-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les associations peuvent être reconnues d'utilité publique par décrets rendus en la forme des décrets.
\n
" } }, "LEGIARTI000006820347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R520-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-10-05", "DATE_DEBUT": "1973-11-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006820347", "URL": "article/LEGI/ARTI/00/00/06/82/03/LEGIARTI000006820347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBAXXXXXXXX2X520R05AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000681990", "#text": "Décret 60-941 1960-09-05 art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000681990", "@numtexte": "60-941", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-09-05" }, { "@id": "LEGIARTI000006814207", "@num": "A520-4", "#text": "Code de l'urbanisme - art. A520-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816061", "@num": "L520-9", "#text": "Code de l'urbanisme - art. L520-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820348", "@num": "R520-10", "#text": "Code de l'urbanisme - art. R520-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820348", "@num": "R520-10", "#text": "Code de l'urbanisme - art. R520-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1023 1973-11-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158861", "@fin": "2017-10-05", "#text": "Section 1 : Dispositions générales", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000035710688", "@fin": "2999-01-01", "#text": "Section 1 : Généralités et champ d'application", "@debut": "2017-10-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143439", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128604", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107993", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006820347", "@fin": "2017-10-05", "@num": "R520-5", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035710639", "@fin": "2999-01-01", "@num": "R520-5", "@etat": "VIGUEUR", "@debut": "2017-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes passibles de la redevance en raison de la construction de locaux à usage de bureaux ou, en vertu de l'article L. 520-9, en raison de la transformation en de tels locaux de locaux précédemment affectés à d'autres usages, sont exonérées de ladite redevance à la condition de justifier d'une utilisation exclusive de ces locaux par des membres d'une profession libérale ou des officiers ministériels ou de leur affectation exclusive à un groupement constitué dans les formes prévues à l'article 10 de la loi du 1er juillet 1901.

Les propriétaires de locaux exonérés de la redevance en vertu de l'alinéa précédent sont tenus obligation, si l'utilisation ou l'affectation qui a entraîné l'exonération vient à cesser, d'en faire la déclaration dans un délai d'un mois à compter de cette cessation et d'acquitter la redevance si elle est due en vertu de la législation en vigueur à la date d'expiration dudit délai et au taux applicable à cette date.

" } }, "LEGIARTI000019264721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2008-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000019264721", "URL": "article/LEGI/ARTI/00/00/19/26/47/LEGIARTI000019264721.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000314894", "#text": "LOI 60-790 1960-08-02 ART. 7-1", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000031217561", "@num": "52", "#text": "LOI n° 2008-735 du 28 juillet 2008 - art. 52 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000019262814", "@num": "36", "#text": "LOI n°2008-735\n du 28 juillet 2008 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000031816441", "@num": "L520-13", "#text": "Code de l'urbanisme - art. L520-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820344", "@num": "R520-1-1", "#text": "Code de l'urbanisme - art. R520-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820304", "@num": "R520-3", "#text": "Code de l'urbanisme - art. R520-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710618", "@num": "R520-7", "#text": "Code de l'urbanisme - art. R520-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710598", "@num": "R520-9", "#text": "Code de l'urbanisme - art. R520-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@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": "LEGIARTI000006816057", "@fin": "1982-12-04", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816058", "@fin": "2008-07-30", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1982-12-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019264721", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023372556", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430265", "@fin": "2016-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816486", "@fin": "2022-09-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917236", "@fin": "2999-01-01", "@num": "L520-7", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exclus du champ d'application du présent titre :

\n
\n

Les bureaux qui font partie d'un local principal d'habitation ;

\n
\n

Les locaux affectés au service public et appartenant ou destinés à appartenir à l'Etat, aux collectivités territoriales ou aux établissements publics ne présentant pas un caractère industriel et commercial ainsi que ceux utilisés par des organismes de sécurité sociale ou d'allocations familiales et appartenant ou destinés à appartenir à ces organismes ou à des sociétés civiles constituées exclusivement entre ces organismes ;

\n
\n

Les garages ;

\n
\n

Dans les établissements industriels, les locaux à usage de bureaux dépendants de locaux de production, et les locaux à usage de bureaux d'une superficie inférieure à 1 000 mètres carrés indépendants des locaux de production ;

\n
\n

Les locaux de recherche compris dans les établissements industriels ;

\n
\n

Les bureaux utilisés par les membres des professions libérales et les officiers ministériels ;

\n
\n

Les locaux affectés aux groupements constitués dans les formes prévues par l'article 10 de la loi du 1er juillet 1901 relative au contrat d'association.

\n
" } }, "LEGIARTI000023372556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023372556", "URL": "article/LEGI/ARTI/00/00/23/37/25/LEGIARTI000023372556.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000314894", "#text": "LOI 60-790 1960-08-02 ART. 7-1", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000031217561", "@num": "52", "#text": "LOI n° 2008-735 du 28 juillet 2008 - art. 52 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000023363877", "@num": "31", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000031816441", "@num": "L520-13", "#text": "Code de l'urbanisme - art. L520-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820344", "@num": "R520-1-1", "#text": "Code de l'urbanisme - art. R520-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820304", "@num": "R520-3", "#text": "Code de l'urbanisme - art. R520-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710618", "@num": "R520-7", "#text": "Code de l'urbanisme - art. R520-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710598", "@num": "R520-9", "#text": "Code de l'urbanisme - art. R520-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@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": "LEGIARTI000006816057", "@fin": "1982-12-04", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816058", "@fin": "2008-07-30", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1982-12-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019264721", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023372556", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430265", "@fin": "2016-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816486", "@fin": "2022-09-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917236", "@fin": "2999-01-01", "@num": "L520-7", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exclus du champ d'application du présent titre :

Les bureaux qui font partie d'un local principal d'habitation ;

Les locaux de recherche compris dans les établissements industriels ;

Les bureaux utilisés par les membres des professions libérales et les officiers ministériels ;

Les locaux affectés aux groupements constitués dans les formes prévues par l'article 10 de la loi du 1er juillet 1901 relative au contrat d'association.

" } }, "LEGIARTI000024430265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024430265", "URL": "article/LEGI/ARTI/00/00/24/43/02/LEGIARTI000024430265.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000314894", "#text": "LOI 60-790 1960-08-02 ART. 7-1", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000031217561", "@num": "52", "#text": "LOI n° 2008-735 du 28 juillet 2008 - art. 52 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000028809180", "@num": "31", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000030059800", "@num": "34", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000006314637", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816441", "@num": "L520-13", "#text": "Code de l'urbanisme - art. L520-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820344", "@num": "R520-1-1", "#text": "Code de l'urbanisme - art. R520-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820304", "@num": "R520-3", "#text": "Code de l'urbanisme - art. R520-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710618", "@num": "R520-7", "#text": "Code de l'urbanisme - art. R520-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710598", "@num": "R520-9", "#text": "Code de l'urbanisme - art. R520-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@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": "LEGIARTI000006816057", "@fin": "1982-12-04", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816058", "@fin": "2008-07-30", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1982-12-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019264721", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023372556", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430265", "@fin": "2016-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816486", "@fin": "2022-09-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917236", "@fin": "2999-01-01", "@num": "L520-7", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exclus du champ d'application du présent titre :

Les bureaux qui font partie d'un local principal d'habitation ;

Les locaux de recherche compris dans les établissements industriels ;

Les bureaux utilisés par les membres des professions libérales et les officiers ministériels ;

Les locaux affectés aux groupements constitués dans les formes prévues par l'article 10 de la loi du 1er juillet 1901 relative au contrat d'association.

Les surfaces de stationnement au sens du 4° du III de l'article 231 ter du code général des impôts et les locaux mentionnés au 1° du V du même article." } }, "LEGIARTI000031816496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816496", "URL": "article/LEGI/ARTI/00/00/31/81/64/LEGIARTI000031816496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000314894", "#text": "Loi 60-790 1960-08-02 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000042194274", "@num": "50", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006314637", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816044", "@num": "L520-1", "#text": "Code de l'urbanisme - art. L520-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710667", "@num": "R520-2", "#text": "Code de l'urbanisme - art. R520-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710648", "@num": "R520-4", "#text": "Code de l'urbanisme - art. R520-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710639", "@num": "R520-5", "#text": "Code de l'urbanisme - art. R520-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1022 1973-11-08 JORF 13 NOVEMBRE 1973", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031763771", "@fin": "2999-01-01", "#text": "Section 3 : Exonérations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031763765", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@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": "LEGIARTI000006816071", "@fin": "2011-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "1980-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430268", "@fin": "2016-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031816496", "@fin": "2999-01-01", "@num": "L520-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sont exonérés de la taxe prévue à l'article L. 520-1 :

1° Les locaux à usage de bureaux qui font partie d'un local d'habitation à usage d'habitation principale ;

2° Les locaux affectés au service public et appartenant ou destinés à appartenir à l'Etat, à des collectivités territoriales ou à des établissements publics ne présentant pas un caractère industriel et commercial ;

3° Les locaux utilisés par des organismes de sécurité sociale ou d'allocations familiales et appartenant ou destinés à appartenir à ces organismes ou à des sociétés civiles constituées exclusivement entre ces organismes ;

4° Dans les établissements industriels, les locaux à usage de bureaux qui sont soit dépendants de locaux de production, soit d'une superficie inférieure à 1 000 mètres carrés ;

5° Les locaux spécialement aménagés pour l'exercice d'activités de recherche ;

6° Les bureaux utilisés par les membres des professions libérales et les officiers ministériels ;

7° Les locaux affectés aux associations constituées dans les formes prévues à l'article 10 de la loi du 1er juillet 1901 relative au contrat d'association ;

8° Les locaux mentionnés au 1° du V de l'article 231 ter du code général des impôts.

\n
" } }, "LEGIARTI000035710625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R520-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-10-05" } }, "META_COMMUN": { "ID": "LEGIARTI000035710625", "URL": "article/LEGI/ARTI/00/00/35/71/06/LEGIARTI000035710625.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000681990", "#text": "Décret 60-941 1960-09-05 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000681990", "@numtexte": "60-941", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-09-05" }, { "#text": "Décret 73-1023 1973-11-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000035708838", "@num": "1", "#text": "Décret n°2017-1421 du 2 octobre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035708419", "@nortexte": "TERL1606816D", "@numtexte": "2017-1421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-10-02" }, { "@id": "LEGIARTI000029007821", "@num": "R520-11", "#text": "Code de l'urbanisme - art. R520-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000035708884", "@fin": "2999-01-01", "#text": "Section 3 : Exonérations", "@debut": "2017-10-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143439", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128604", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107993", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006820307", "@fin": "1984-04-05", "@num": "R520-6", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820308", "@fin": "2002-05-02", "@num": "R520-6", "@etat": "MODIFIE", "@debut": "1984-04-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820309", "@fin": "2007-10-01", "@num": "R520-6", "@etat": "MODIFIE", "@debut": "2002-05-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820310", "@fin": "2014-05-30", "@num": "R520-6", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029007829", "@fin": "2017-10-05", "@num": "R520-6", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035710625", "@fin": "2999-01-01", "@num": "R520-6", "@etat": "VIGUEUR", "@debut": "2017-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes passibles de la taxe en raison de la construction de locaux à usage de bureaux ou en raison du changement d'affectation en de tels locaux de locaux précédemment affectés à d'autres usages, sont exonérées de ladite taxe à la condition de justifier d'une utilisation exclusive de ces locaux par des membres d'une profession libérale réglementée ou des officiers ministériels ou de leur affectation exclusive à une association constituée dans les formes prévues à l'article 10 de la loi du 1er juillet 1901.
\n
Les propriétaires de locaux exonérés de la taxe en vertu du premier alinéa sont tenus, si le motif qui a entraîné l'exonération vient à cesser, d'en faire la déclaration, dans les conditions prévues par l'article R. 520-11.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006820347", "cible": false, "cidtexte": "JORFTEXT000000497458", "id": "LEGIARTI000006294335", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019264721", "cible": false, "cidtexte": "JORFTEXT000000497458", "id": "LEGIARTI000006294335", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031816496", "cible": false, "cidtexte": "JORFTEXT000000497458", "id": "LEGIARTI000006294335", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035710625", "cible": false, "cidtexte": "JORFTEXT000000497458", "id": "LEGIARTI000006294335", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023372556", "cible": false, "cidtexte": "JORFTEXT000000497458", "id": "LEGIARTI000006294335", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024430265", "cible": false, "cidtexte": "JORFTEXT000000497458", "id": "LEGIARTI000006294335", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294335", "liens_entrants": true }

Article 10 AUTONOME MODIFIE, en vigueur du 02/07/1901 au 24/07/1987 (Loi du 1er juillet 1901 relative au contrat d'association)