{ "article": { "LEGIARTI000006294821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 HB bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006294821", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294821.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310AMXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323620", "@num": "1", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 1 (V) JORF 23 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179250", "@fin": "2999-01-01", "#text": "II : Exonérations", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162031", "@fin": "2011-06-07", "#text": "Section II : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000024146884", "@fin": "2999-01-01", "#text": "Section II : Cotisation foncière des entreprises", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294821", "@fin": "2999-01-01", "@num": "310 HB bis", "@etat": "VIGUEUR", "@debut": "1980-11-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La quotité et la durée de l'exonération prévue à l'article 1465 du code général des impôts doivent être identiques pour toutes les opérations d'une même catégorie définies au premier alinéa de cet article.
\n
" } }, "LEGIARTI000006311662": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311662", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311662.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-05-03", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1977-02-04", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1978-07-03", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1979-01-03", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1979-06-15", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1979-06-27", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162872", "@fin": "1988-12-28", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311669", "@fin": "2000-03-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311670", "@fin": "2002-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311671", "@fin": "2003-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311672", "@fin": "2006-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311673", "@fin": "2007-12-29", "@num": "1465", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035842", "@fin": "2008-08-06", "@num": "1465", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", "@fin": "2020-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les collectivités locales et les communautés urbaines sont habilitées à exonérer de la taxe professionnelle dont elles auraient normalement été redevables, en totalité ou en partie et pour une durée ne pouvant excéder cinq ans, les entreprises qui procèdent soit à des transferts, extensions ou créations d'installations industrielles ou commerciales, soit à une reconversion d'activité, avec le bénéfice d'un agrément du ministre de l'économie et des finances.
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Pour les petites entreprises, l'agrément est accordé selon une procédure décentralisée dans les conditions fixées par un arrêté du ministre de l'économie et des finances (1).
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En cas d'extension d'entreprise ou de reconversion d'activité, l'exonération de taxe professionnelle ne peut porter que sur les éléments nouveaux d'imposition.
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Ces dispositions sont applicables (2) aux reprises d'établissements en difficulté.
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1) Arrêtés du 3 mai 1976 (J.O. du 24), du 4 février 1977 (J.O. du 12), du 3 juillet 1978 (J.O. du 22), du 3 janvier 1979 (J.O. du 20), du 15 juin 1979 (J.O. du 22) et du 27 juin 1979 (J.O. du 1er juillet).
\n
2) A compter du 1er janvier 1978.
" } }, "LEGIARTI000006311663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-03-03", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311663", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311663.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L174", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 10, ART. 11 JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338583", "@num": "10", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 10 (V) JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162888", "@fin": "1988-01-01", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311669", "@fin": "2000-03-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311670", "@fin": "2002-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311671", "@fin": "2003-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311672", "@fin": "2006-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311673", "@fin": "2007-12-29", "@num": "1465", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035842", "@fin": "2008-08-06", "@num": "1465", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", "@fin": "2020-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et les communautés urbaines peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion d'activité, soit à la reprise d'établissements en difficulté. Cette délibération ne peut avoir pour effet de reporter l'application du régime d'imposition de droit commun au-delà du 1er janvier de la cinquième année suivant celle au cours de laquelle sont intervenues la décentralisation, la création, l'extension, la reconversion d'activité ou la reprise d'établissements.
\n
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Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (1) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. En cas de décentralisation, extension ou création de services de direction, d'études, d'ingénierie et d'informatique et en cas de reconversion d'activité ou de reprise d'établissements, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder un million de francs par emploi créé.
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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
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L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils généraux s'appliquent aux impositions perçues au profit des établissements publics régionaux, celles prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
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Un décret en Conseil d'Etat fixe les conditions d'application du présent article (2).
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(1) Annexe III, art. 322 G à 322 L.
\n
(2) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311664": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-08", "DATE_DEBUT": "1982-03-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006311664", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311664.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L174", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338500", "@num": "66", "#text": "Loi n°82-213 du 2 mars 1982 - art. 66 (V) JORF 3 MARS 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162888", "@fin": "1988-01-01", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311669", "@fin": "2000-03-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311670", "@fin": "2002-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311671", "@fin": "2003-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311672", "@fin": "2006-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311673", "@fin": "2007-12-29", "@num": "1465", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035842", "@fin": "2008-08-06", "@num": "1465", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", "@fin": "2020-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et les communautés urbaines ainsi que les établissements publics régionaux peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion d'activité, soit à la reprise d'établissements en difficulté. Cette délibération ne peut avoir pour effet de reporter l'application du régime d'imposition de droit commun au-delà du 1er janvier de la cinquième année suivant celle au cours de laquelle sont intervenues la décentralisation, la création, l'extension, la reconversion d'activité ou la reprise d'établissements.
\n
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Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (1) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. En cas de décentralisation, extension ou création de services de direction, d'études, d'ingénierie et d'informatique et en cas de reconversion d'activité ou de reprise d'établissements, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder un million de francs par emploi créé.
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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
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L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
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Un décret en Conseil d'Etat fixe les conditions d'application du présent article (2).
\n
(1) Annexe III, art. 322 G à 322 L.
\n
(2) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1986-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006311665", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311665.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L174", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006364525", "@num": "36", "#text": "Loi n°86-16 du 6 janvier 1986 - art. 36 (V) JORF 8 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@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": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", 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"@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et les communautés urbaines peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion d'activité, soit à la reprise d'établissements en difficulté. Cette délibération ne peut avoir pour effet de reporter l'application du régime d'imposition de droit commun au-delà du 1er janvier de la cinquième année suivant celle au cours de laquelle sont intervenues la décentralisation, la création, l'extension, la reconversion d'activité ou la reprise d'établissements.
\n
\n
Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (1) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. En cas de décentralisation, extension ou création de services de direction, d'études, d'ingénierie et d'informatique et en cas de reconversion d'activité ou de reprise d'établissements, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
\n
Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder un million de francs par emploi créé.
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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
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L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
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Un décret en Conseil d'Etat fixe les conditions d'application du présent article (2).
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(1) Annexe III, art. 322 G à 322 L.
\n
(2) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311666", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311666.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L174", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006275498", "@num": "19", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 19 (V) JORF 30 décembre 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", 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"@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et les communautés urbaines peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion d'activité, soit à la reprise d'établissements en difficulté. Cette délibération ne peut avoir pour effet de reporter l'application du régime d'imposition de droit commun au-delà du 1er janvier de la cinquième année suivant celle au cours de laquelle sont intervenues la décentralisation, la création, l'extension, la reconversion d'activité ou la reprise d'établissements.
\n
\n
Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (1) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. En cas de décentralisation, extension ou création de services de direction, d'études, d'ingénierie et d'informatique et en cas de reconversion d'activité ou de reprise d'établissements, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
\n
Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder dix millions de francs par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé.
\n
L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
\n
L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
\n
Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
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Un décret en Conseil d'Etat fixe les conditions d'application du présent article (2).
\n
(1) Annexe III, art. 322 G à 322 L.
\n
(2) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311667", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311667.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L174", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB bis, 310 HB ter, 310 HB quater, 310 HB quinquies, 310 HB sexies, 310 HB septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 G, 322 H, 322 I, 322 J, 322 K, 322 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006275693", "@num": "36", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 36 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 24 juin 1991", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion d'activité, soit à la reprise d'établissements en difficulté. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
\n
\n
Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (1) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. En cas de décentralisation, extension ou création de services de direction, d'études, d'ingénierie et d'informatique et en cas de reconversion d'activité ou de reprise d'établissements, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies (2).
\n
Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
\n
Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder dix millions de francs par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé (3).
\n
L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
\n
L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
\n
L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
\n
Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991.
\n
Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
\n
Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article (4).
\n
(1) Annexe III, art. 322 G à 322 L.
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(2) Annexe IV, art. 121 quinquies DB quater à 121 quinquies DB septies.
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(3) Le chiffre de dix millions s'applique pour les exonérations qui prennent effet à compter du 1er janvier 1989. Il était fixé antérieurement à un million.
\n
(4) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311668", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311668.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L174", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HB ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 322 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006318246", "@num": "104", "#text": "Loi - art. 104 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311669", "@fin": "2000-03-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311670", "@fin": "2002-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311671", "@fin": "2003-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311672", "@fin": "2006-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311673", "@fin": "2007-12-29", "@num": "1465", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035842", "@fin": "2008-08-06", "@num": "1465", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", "@fin": "2020-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion d'activité industrielle , soit à la reprise d'établissements industriels en difficulté. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
\n
\n
Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (1) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. En cas de décentralisation, extension ou création de services de direction, d'études, d'ingénierie et d'informatique et en cas de reconversion d'activité industrielle ou de reprise d'établissements industriels en difficulté , elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies (2).
\n
Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
\n
Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder dix millions de francs par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé (3).
\n
L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
\n
L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
\n
L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
\n
Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991.
\n
Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
\n
Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article (4).
\n
(2) Annexe IV, art. 121 quinquies DB quater à 121 quinquies DB septies.
\n
(3) Le chiffre de dix millions s'applique pour les exonérations qui prennent effet à compter du 1er janvier 1989. Il était fixé antérieurement à un million.
\n
(4) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006311669", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311669.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006340034", "@num": "45", "#text": "Loi n°95-115 du 4 février 1995 - art. 45 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340035", "@num": "46", "#text": "Loi n°95-115 du 4 février 1995 - art. 46 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-07-17 6E-7-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, ((soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités)) (1). Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. ((Pour les opérations réalisées à compter du 1er janvier 1995, l'exonération s'applique dans les zones éligibles à la prime d'aménagement du territoire et dans les territoires ruraux de développement prioritaire définis par décret)) (1').
\n
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Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret (2) en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. ((Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies)) (1')(3).
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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder dix millions de francs par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé (4).
\n
L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
\n
L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
\n
Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991. ((Les délibérations instituant l'exonération prises en 1995 par les collectivités locales et leurs groupements dotés d'une fiscalité propre s'appliquent aux opérations réalisées à compter du 1er janvier 1995)) (1').
\n
Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article (5).
\n
(1) Modification. Ces dispositions s'appliquent à compter du 1er janvier 1995.
\n
(1') Modification.
\n

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(2) Annexe III, art. 322 G à 322 L.
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(3) Annexe IV, art. 121 quinquies DB quater à 121 quinquies DB septies.
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(4) Le chiffre de dix millions s'applique pour les exonérations qui prennent effet à compter du 1er janvier 1989. Il était fixé antérieurement à un million.
\n
(5) Annexe II, art. 310 HB bis à 310 HB septies.
" } }, "LEGIARTI000006311670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311670", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340624", "@num": "97", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 97 () JORF 13 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. Pour les opérations réalisées à compter du 1er janvier 1995, l'exonération s'applique dans les zones éligibles à la prime d'aménagement du territoire et dans les territoires ruraux de développement prioritaire définis par décret.
\n
\n
Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
\n
Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder dix millions de francs par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé.
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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
\n
L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991. Les délibérations instituant l'exonération prises en 1995 par les collectivités locales et leurs groupements dotés d'une fiscalité propre s'appliquent aux opérations réalisées à compter du 1er janvier 1995.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 modifié de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
\n
Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
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L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-01-16 6E-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. Pour les opérations réalisées à compter du 1er janvier 1995, l'exonération s'applique dans les zones éligibles à la prime d'aménagement du territoire et dans les territoires ruraux de développement prioritaire définis par décret.
\n
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Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des emplois créés et des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder 1 524 490 euros par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé.
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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
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L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991. Les délibérations instituant l'exonération prises en 1995 par les collectivités locales et leurs groupements dotés d'une fiscalité propre s'appliquent aux opérations réalisées à compter du 1er janvier 1995.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 modifié de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
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art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des décentralisations, extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. Pour les opérations réalisées à compter du 1er janvier 1995, l'exonération s'applique dans les zones éligibles à la prime d'aménagement du territoire et dans les territoires ruraux de développement prioritaire définis par décret.
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Lorsqu'il s'agit de décentralisations, extensions ou créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.
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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.
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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder 1 524 490 euros par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé.
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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.
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L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.
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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.
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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991. Les délibérations instituant l'exonération prises en 1995 par les collectivités locales et leurs groupements dotés d'une fiscalité propre s'appliquent aux opérations réalisées à compter du 1er janvier 1995.
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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 modifié de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.
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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
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L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les collectivités locales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la taxe professionnelle en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. Pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2013, les exonérations s'appliquent dans les zones d'aide à finalité régionale.

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Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment du volume des investissements et du nombre des emplois créés, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

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Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

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Quand l'agrément n'est pas nécessaire, l'exonération porte sur l'augmentation nette des bases d'imposition résultant des immobilisations nouvelles appréciée par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si celle-ci est supérieure. Toutefois, le prix de revient des immobilisations exonérées ne peut excéder 1 524 490 euros par emploi créé. Par délibération, les collectivités locales peuvent fixer ce montant à un niveau moins élevé.

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L'entreprise ne peut bénéficier d'une exonération non soumise à agrément qu'à condition de l'avoir indiqué au service des impôts au plus tard lors du dépôt de la première déclaration dans laquelle doivent figurer les éléments nouveaux concernés.

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L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

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L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

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Pour l'application du présent article, les délibérations prises par les conseils municipaux s'appliquent aux impositions perçues au profit des groupements de communes autres que les communautés urbaines en ce qui concerne les décentralisations, extensions, créations, reconversions d'activité ou reprises d'établissements en difficulté réalisées avant le 1er janvier 1991. Les délibérations instituant l'exonération prises en 1995 par les collectivités locales et leurs groupements dotés d'une fiscalité propre s'appliquent aux opérations réalisées à compter du 1er janvier 1995.

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Lorsque tout ou partie de la part communale de la taxe professionnelle acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 modifié de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.

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Nonobstant les dispositions de l'article L174 du livre des procédures fiscales, toute entreprise qui cesse volontairement son activité pendant une période d'exonération prévue au présent article, ou dans les cinq années suivant la fin de celle-ci, est tenue de verser les sommes qu'elle n'a pas acquittées au titre de la taxe professionnelle.

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Ces dispositions s'appliquent dans les conditions et limites prévues par le règlement (CE) n° 1628/2006 de la Commission, du 24 octobre 2006, concernant l'application des articles 87 et 88 du traité CE aux aides nationales à l'investissement à finalité régionale.

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Lorsque l'entreprise ne remplit pas les conditions mentionnées au deuxième alinéa de l'article 1465 B et que l'opération est réalisée dans une zone d'aide à finalité régionale limitée aux petites et moyennes entreprises, l'exonération s'applique dans les conditions et limites prévues par le règlement (CE) n° 69/2001 de la Commission, du 12 janvier 2001, concernant l'application des articles 87 et 88 du traité CE aux aides de minimis.

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Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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" } }, "LEGIARTI000006323620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006323620", "URL": "article/LEGI/ARTI/00/00/06/32/36/LEGIARTI000006323620.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHBZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465 AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147712", "@fin": "2999-01-01", "#text": "EXONERATIONS.", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134277", "@fin": "2999-01-01", "#text": "TAXE PROFESSIONNELLE", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114889", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084730", "@fin": "2999-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1980-11-23" } ] }, "@cid": "JORFTEXT000000681809", "@num": "80-921", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°80-921 du 21 novembre 1980 MODALITES D'APPLICATION DE L'EXONERATION TEMPORAIRE DE LA TAXE PROFESSIONNELLE ACCORDEE DANS LE CADRE DE LA POLITIQUE D'AMENAGEMENT DU TERRITOIRE. (DECENTRALISATION,EXTENSION,CREATION D'ENTREPRISES INDUSTRIELLES OU COMMERCIALES CREANT DES EMPLOIS NOUVEAUX HORS DE LA REGION LYONNAISE ET DU BASSIN PARISIEN)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000681809", "@c_titre_court": "Décret n°80-921 du 21 novembre 1980" }, { "@fin": "2999-01-01", "#text": "Décret n°80-921 du 21 novembre 1980 n° 80-921 du 21 novembre 1980 fixant les modalités d'application de l'exonération temporaire de taxe professionnelle accordée dans le cadre de la politique d'aménagement du territoire.", "@debut": "1980-11-23", "@id_txt": "LEGITEXT000006063353", "@c_titre_court": "Décret n°80-921 du 21 novembre 1980" } ], "@date_publi": "1980-11-23", "@date_signature": "1980-11-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323620", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1980-11-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La quotité et la durée de l'exonération prévue à l'article 1465 du code général des impôts modifié doivent être identiques pour toutes les opérations d'une même catégorie définies au premier alinéa du même article.
\n
" } }, "LEGIARTI000018035842": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018035842", "URL": "article/LEGI/ARTI/00/00/18/03/58/LEGIARTI000018035842.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

La loi n° 2007-1824 du 25 décembre 2007 Finances rectificative pour 2007 art. 45 L : Dispositions applicables aux avantages octroyés à compter du 1er janvier 2007.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000017885124", "@num": "45", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311669", "@fin": "2000-03-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311670", "@fin": "2002-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311671", "@fin": "2003-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311672", "@fin": "2006-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311673", "@fin": "2007-12-29", "@num": "1465", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035842", "@fin": "2008-08-06", "@num": "1465", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298500", "@fin": "2009-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059006", "@fin": "2010-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641441", "@fin": "2010-05-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202215", "@fin": "2014-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448072", "@fin": "2014-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061191", "@fin": "2020-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Pour les opérations réalisées à compter du 1er janvier 2007, le bénéfice de l'exonération est subordonné au respect du règlement (CE) n° 1628 / 2006 de la Commission du 24 octobre 2006 concernant l'application des articles 87 et 88 du traité aux aides nationales à l'investissement à finalité régionale.

Lorsque l'entreprise ne satisfait pas aux conditions mentionnées au deuxième alinéa de l'article 1465 B et que l'opération est réalisée à compter du 1er janvier 2007 dans une zone d'aide à finalité régionale limitée aux petites et moyennes entreprises, le bénéfice de l'exonération est subordonné au respect du règlement (CE) n° 1998 / 2006 de la Commission du 15 décembre 2006 concernant l'application des articles 87 et 88 du traité aux aides de minimis.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

" } }, "LEGIARTI000019298500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019298500", "URL": "article/LEGI/ARTI/00/00/19/29/85/LEGIARTI000019298500.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-776 du 4 août 2008 JORF 5 août 2008 art. 122 II : Les modifications induites par l'article 122 I de la présente loi s'appliquent aux opérations réalisées à compter du 1er janvier 2009.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000019285187", "@num": "122", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 122 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311664", "@fin": "1986-01-08", "@num": "1465", "@etat": "MODIFIE", "@debut": "1982-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311665", "@fin": "1989-07-14", "@num": "1465", "@etat": "MODIFIE", "@debut": "1986-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311666", "@fin": "1990-12-30", "@num": "1465", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311667", "@fin": "1991-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311668", "@fin": "1995-10-27", "@num": "1465", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311669", "@fin": "2000-03-31", "@num": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

Par délibération, les collectivités territoriales peuvent fixer un prix de revient maximum des immobilisations exonérées, par emploi créé ou par investissement.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

" } }, "LEGIARTI000020059006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020059006", "URL": "article/LEGI/ARTI/00/00/20/05/90/LEGIARTI000020059006.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

Par délibération, les collectivités territoriales peuvent fixer un prix de revient maximum des immobilisations exonérées, par emploi créé ou par investissement.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Le bénéfice de l'exonération est subordonné au respect de l'article 13 du règlement (CE) n° 800 / 2008 de la Commission du 6 août 2008 déclarant certaines catégories d'aides compatibles avec le marché commun en application des articles 87 et 88 du traité (Règlement général d'exemption par catégorie).

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

" } }, "LEGIARTI000021641441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641441", "URL": "article/LEGI/ARTI/00/00/21/64/14/LEGIARTI000021641441.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - 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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale, exonérer de la cotisation foncière des entreprises en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. Pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2013, les exonérations s'appliquent dans les zones d'aide à finalité régionale.

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Lorsque tout ou partie de la part communale de la cotisation foncière des entreprises acquittée par les entreprises implantées sur une zone d'activités économiques créée ou gérée par un groupement de communes est affectée à ce groupement en vertu de l'article 11 modifié de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, celui-ci est substitué à la commune pour l'application du présent article.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Dans les zones définies par l'autorité compétente où l'aménagement du territoire le rend utile, les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer de la cotisation foncière des entreprises en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Cette délibération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun. Pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2014, les exonérations s'appliquent dans les zones d'aide à finalité régionale.

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Le bénéfice de l'exonération est subordonné au respect de l'article 13 du règlement (CE) n° 800/2008 de la Commission du 6 août 2008 déclarant certaines catégories d'aides compatibles avec le marché commun en application des articles 87 et 88 du traité (Règlement général d'exemption par catégorie).

Lorsque l'entreprise ne satisfait pas aux conditions mentionnées au deuxième alinéa de l'article 1465 B et que l'opération est réalisée à compter du 1er janvier 2007 dans une zone d'aide à finalité régionale limitée aux petites et moyennes entreprises, le bénéfice de l'exonération est subordonné au respect du règlement (CE) n° 1998/2006 de la Commission du 15 décembre 2006 concernant l'application des articles 87 et 88 du traité aux aides de minimis.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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(1) Ces dispositions s'appliquent aux avantages octroyés à compter du 1er juillet 2014.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030009175", "@num": "47", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - 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art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les zones d'aide à finalité régionale et pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2020, les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer de la cotisation foncière des entreprises en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Pour les entreprises satisfaisant à la définition des petites et moyennes entreprises, au sens de l'annexe I au règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité, l'exonération s'applique en cas d'investissement initial. Pour les entreprises ne satisfaisant pas à cette définition, l'exonération s'applique uniquement en cas d'investissement initial en faveur d'une nouvelle activité économique dans la zone concernée. La délibération instaurant l'exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Le bénéfice de l'exonération est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, précité. (1)

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

" } }, "LEGIARTI000042915380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042915380", "URL": "article/LEGI/ARTI/00/00/42/91/53/LEGIARTI000042915380.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ces dispositions s'appliquent aux avantages octroyés à compter du 1er juillet 2014.

\n
\n
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L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - 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Dans les zones d'aide à finalité régionale et pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2022, les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer de la cotisation foncière des entreprises en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Pour les entreprises satisfaisant à la définition des petites et moyennes entreprises, au sens de l'annexe I au règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité, l'exonération s'applique en cas d'investissement initial. Pour les entreprises ne satisfaisant pas à cette définition, l'exonération s'applique uniquement en cas d'investissement initial en faveur d'une nouvelle activité économique dans la zone concernée. La délibération instaurant l'exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Le bénéfice de l'exonération est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, précité. (1)

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000044794768", "@num": "68", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 68", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989234", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915380", "@fin": "2022-01-01", "@num": "1465", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992063", "@fin": "2023-12-31", "@num": "1465", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846734", "@fin": "2999-01-01", "@num": "1465", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les zones d'aide à finalité régionale et pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2023, les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer de la cotisation foncière des entreprises en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Pour les entreprises satisfaisant à la définition des petites et moyennes entreprises, au sens de l'annexe I au règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité, l'exonération s'applique en cas d'investissement initial. Pour les entreprises ne satisfaisant pas à cette définition, l'exonération s'applique uniquement en cas d'investissement initial en faveur d'une nouvelle activité économique dans la zone concernée. La délibération instaurant l'exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Le bénéfice de l'exonération est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, précité.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

" } }, "LEGIARTI000048846734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048846734", "URL": "article/LEGI/ARTI/00/00/48/84/67/LEGIARTI000048846734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XX de l’article 73 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent à compter du 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000020118153", "@num": "1", "#text": "Décret n°88-988 du 17 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000020148681", "@num": "43", "#text": "Loi n°95-115 du 4 février 1995 - art. 43 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGIARTI000048769507", "@num": "73", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021940693", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448441", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511497", "@num": "121 quinquies DB quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511516", "@num": "121 quinquies DB quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491979", "@num": "170 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006311662", "@fin": "1980-01-11", "@num": "1465", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311663", "@fin": "1982-03-03", "@num": "1465", "@etat": "MODIFIE", "@debut": 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Dans les zones d'aide à finalité régionale et pour les opérations réalisées à compter du 1er janvier 2007 et jusqu'au 31 décembre 2027, les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer de la cotisation foncière des entreprises en totalité ou en partie les entreprises qui procèdent sur leur territoire, soit à des extensions ou créations d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique, soit à une reconversion dans le même type d'activités, soit à la reprise d'établissements en difficulté exerçant le même type d'activités. Pour les entreprises satisfaisant à la définition des petites et moyennes entreprises, au sens de l'annexe I au règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité, l'exonération s'applique en cas d'investissement initial. Pour les entreprises ne satisfaisant pas à cette définition, l'exonération s'applique uniquement en cas d'investissement initial en faveur d'une nouvelle activité économique dans la zone concernée. La délibération instaurant l'exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Lorsqu'il s'agit d'extensions ou de créations d'établissements industriels ou de recherche scientifique et technique répondant à des conditions fixées par décret en tenant compte notamment soit du volume des investissements et du nombre des emplois créés, soit du seul volume des investissements, l'exonération est acquise sans autre formalité. Dans les autres cas, elle est soumise à agrément dans les conditions prévues à l'article 1649 nonies.

Quand l'agrément est nécessaire pour des entreprises petites ou moyennes, il est accordé par une procédure décentralisée.

L'entreprise déclare chaque année les éléments entrant dans le champ d'application de l'exonération. Deux périodes d'exonération ne peuvent courir simultanément.

L'exonération cesse pour la période restant à courir lorsqu'au cours de cette période l'entreprise ne remplit plus les conditions exigées pour l'obtention de cette exonération.

Le bénéfice de l'exonération est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, précité.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

\n
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"JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310547", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691964", "@num": "59", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691958", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000502552", "#text": "Décret n°81-17 du 10 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502552", "@numtexte": "81-17", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-10" }, { "@id": "JORFTEXT000000519504", "#text": "Décret n°81-89 du 29 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000684876", "#text": "Décret n°81-257 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684876", "@numtexte": "81-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret n°81-277 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000858029", "#text": "Décret n°81-358 du 15 avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000858029", "@numtexte": "81-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "JORFTEXT000000703606", "#text": "Décret n°81-479 du 12 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000703606", "@numtexte": "81-479", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFARTI000036127756", "@num": "1", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "JORFARTI000036127736", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293984", "@num": "102 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295289", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293985", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293988", "@num": "102 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295294", "@num": "102 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295296", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293990", "@num": "102 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295271", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295275", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295301", "@num": "134 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295341", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294095", "@num": "140 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294259", "@num": "171 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294247", "@num": "171 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294248", "@num": "171 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294249", "@num": "171 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294250", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295433", "@num": "171 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294252", "@num": "171 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294253", "@num": "171 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294254", "@num": "171 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294258", "@num": "171 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295427", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295438", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295439", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295440", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294366", "@num": "201 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295584", "@num": "242 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies I (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294446", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295571", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294448", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294453", "@num": "242-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294454", "@num": "242-0 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294456", "@num": "242-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294457", "@num": "242-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295596", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294757", "@num": "292 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294759", "@num": "292 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295665", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295671", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295730", "@num": "310 HB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294823", "@num": "310 HB quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294828", "@num": "310 HB quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294826", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294824", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295732", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295738", "@num": "310 HR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295740", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295862", "@num": "327 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295864", "@num": "327 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295830", "@num": "327 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295832", "@num": "327 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295838", "@num": "327 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295853", "@num": "327 VA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295854", "@num": "327 VB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VB (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295858", "@num": "327 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296004", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296007", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296022", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296049", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296056", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296060", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295950", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295953", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296067", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296072", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295955", "@num": "363 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295956", "@num": "363 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295957", "@num": "363 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295958", "@num": "363 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295959", "@num": "363 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296094", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296099", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296105", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 366 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296107", "@num": "367", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 367 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296115", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296150", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295083", "@num": "371 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295084", "@num": "371 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296153", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296155", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296157", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296159", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296161", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295056", "@num": "371 LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295057", "@num": "371 LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295059", "@num": "371 LC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295060", "@num": "371 LD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295061", "@num": "371 LE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296138", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295067", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296145", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296165", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296324", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296344", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 388 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296355", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296370", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296264", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 403 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296268", "@num": "405", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 405 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296269", "@num": "406", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 406 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296252", "@num": "409", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295156", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295165", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295195", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295209", "@num": "84", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295215", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296513", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296521", "@num": "10 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296523", "@num": "10 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296526", "@num": "10 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296528", "@num": "10 GA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296988", "@num": "111 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296984", "@num": "111 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296990", "@num": "111 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297005", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297023", "@num": "143 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297025", "@num": "143 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297033", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297048", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297069", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297081", "@num": "178 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 K (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297083", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297087", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297135", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297138", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297145", "@num": "252", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297163", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297170", "@num": "280 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 280 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297272", "@num": "309", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 309 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297273", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297274", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 311 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297275", "@num": "312", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 312 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297294", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297284", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299353", "@num": "322 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299354", "@num": "322 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297327", "@num": "331-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297347", "@num": "333-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297415", "@num": "348 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299825", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299835", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296651", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296676", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296696", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296698", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299868", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299887", "@num": "404 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299890", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299893", "@num": "404 CA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 CA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299895", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299922", "@num": "406 A 16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299904", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296721", "@num": "41 sexdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297811", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297814", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297818", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296723", "@num": "41 sexdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299989", "@num": "445", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296822", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298394", "@num": "46 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296826", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296831", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296833", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296838", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296840", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296812", "@num": "49 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296957", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298737", "@num": "96 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298738", "@num": "96 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298739", "@num": "96 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296970", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311346", "@num": "1003", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311348", "@num": "1007", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311350", "@num": "1007 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311358", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307224", "@num": "102", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311383", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307227", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311409", "@num": "1030", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1030 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311418", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305783", "@num": "1043 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1043 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311437", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311462", "@num": "1052", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1052 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307233", "@num": "110", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311506", "@num": "1114", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307262", "@num": "117", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307296", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307318", "@num": "130", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307869", "@num": "137 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 137 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311521", "@num": "1379", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312054", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311555", "@num": "1388", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1388 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311557", "@num": "1389", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1389 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311559", "@num": "1392", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1392 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311561", "@num": "1394", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1394 (M)", "@sens": "cible", 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"@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311677", "@num": "1467", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306210", "@num": "1467 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311684", "@num": "1468", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1468 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311685", "@num": "1468", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1468 (M)", "@sens": 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"@id": "LEGIARTI000006310519", "@num": "814 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 814 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310524", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310544", "@num": "820", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 820 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310550", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310559", "@num": "822", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 822 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310567", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310577", "@num": "824 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 824 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310585", "@num": "826", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 826 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310592", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310605", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307097", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310620", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310629", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310639", "@num": "832", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 832 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310643", "@num": "833", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 833 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310647", "@num": "834", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310654", "@num": "843", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310662", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310685", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310697", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310715", "@num": "852", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 852 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310726", "@num": "862", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 862 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310731", "@num": "866", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 866 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310996", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307160", "@num": "92 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307857", "@num": "92 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311086", "@num": "922", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 922 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307165", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307182", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311111", "@num": "932", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307197", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307208", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311222", "@num": "967", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307213", "@num": "98", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 98 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311245", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311260", "@num": "982", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 982 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307216", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293333", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293282", "@num": "23 V 12", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293389", "@num": "236", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 236 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293416", "@num": "288", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 288 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293424", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293441", "@num": "310 quinquies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293449", "@num": "310 undecies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293291", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293295", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293300", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293310", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293320", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293323", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293326", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949951", "@num": "1003", "#text": "Code général des impôts, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654123", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817221", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382114", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042707459", "@num": "396 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-866 du 15 septembre 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ALCOOL", "TIMBRE", "FORCE DE DISSUASION", "MINE", "ORDURE MENAGERE", "DOM", "TAXE PROFESSIONNELLE", "AUTOMOBILE", "IMPOT SUR LE REVENU", "TVA", "PUBLICITE FONCIERE", "ENREGISTREMENT", "TAXE COMMUNALE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°81-866 du 15 septembre 1981 PORTANT INCORPORATION DANS LE CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE,A COMPTER DU 01-07-1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": "1981-09-20", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 20 septembre 1981", "PAGE_DEB_PUBLI": 2521, "PAGE_FIN_PUBLI": 2580 } }, "META_COMMUN": { "ID": "JORFTEXT000000701296", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701296.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981866" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701296", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294821", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294821", "liens_entrants": true }

Article 310 HB bis AUTONOME VIGUEUR, en vigueur depuis le 23/11/1980 (Code général des impôts, annexe II)