{ "article": { "LEGIARTI000006294832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 HD", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294832", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294832.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 HC", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01 (Décret de codification) : a modifié la table des matières de cet article", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000025090489", "@num": "1", "#text": "Décret n°2011-2064\n du 30 décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025060146", "@nortexte": "EFIE1113659D", "@numtexte": "2011-2064", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179252", "@fin": "2027-01-01", "#text": "III : Base d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000047814986", "@fin": "2999-01-01", "#text": "III : Plafonnement en fonction de la valeur ajoutée", "@debut": "2027-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006294832", "@fin": "2012-01-01", "@num": "310 HD", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les personnes désignées à l'article 310 HC exercent dans les mêmes locaux une autre activité passible de la taxe professionnelle, leur base d'imposition est déterminée dans les conditions fixées pour l'activité dominante ; cette dernière est appréciée en fonction des recettes.
\n
" } }, "LEGIARTI000025090489": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025090489", "URL": "article/LEGI/ARTI/00/00/25/09/04/LEGIARTI000025090489.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025101034", "@num": "310 HA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294831", "@num": "310 HB octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294829", "@num": "310 HB quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295770", "@num": "310 HC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HC (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294832", "@num": "310 HD", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HD (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295733", "@num": "310 HE", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HE (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018745389", "@num": "310 HF", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HF (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295736", "@num": "310 HG", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HG (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294834", "@num": "310 HH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HH (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294840", "@num": "310 HJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HJ (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294843", "@num": "310 HK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HK (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294845", "@num": "310 HL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HL (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294847", "@num": "310 HM", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HM (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294849", "@num": "310 HN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HN (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295756", "@num": "310 HO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HO (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294850", "@num": "310 HP", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HP (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383462", "@num": "315 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383458", "@num": "315 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179439", "@num": "315 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383448", "@num": "315 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383444", "@num": "315 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101027", "@num": "329", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 329 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101025", "@num": "376 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025060146", "@nor": "EFIE1113659D", "@num": "2011-2064", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-2064 du 30 décembre 2011 relatif aux modalités de détermination de la cotisation foncière des entreprises et de la cotisation sur la valeur ajoutée des entreprises et à la répartition du produit de la taxe sur les éoliennes maritimes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025060146", "@c_titre_court": "Décret n°2011-2064 du 30 décembre 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-2064 du 30 décembre 2011 relatif aux modalités de détermination de la cotisation foncière des entreprises et de la cotisation sur la valeur ajoutée des entreprises et à la répartition du produit de la taxe sur les éoliennes maritimes", "@debut": "2012-01-01", "@id_txt": "LEGITEXT000025090478", "@c_titre_court": "Décret n°2011-2064 du 30 décembre 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-12-31", "@date_signature": "2011-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025090489", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025060157", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 315 A, Art. 315 B, Art. 315 C, Art. 315 D, Art. 315 E\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 310 HB quinquies, Art. 310 HB octies, Art. 310 HC, Art. 310 HD, Art. 310 HE, Art. 310 HF, Art. 310 HG, Art. 310 HH, Art. 310 HJ, Art. 310 HK, Art. 310 HL, Art. 310 HM, Art. 310 HN, Art. 310 HO, Art. 310 HP\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 310 HA, Art. 310 HS, Art. 329, Art. 376 quinquies\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025090489", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294832", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294832", "liens_entrants": true }

Article 310 HD AUTONOME ABROGE, en vigueur du 01/07/1979 au 01/01/2012 (Code général des impôts, annexe II)