{ "article": { "LEGIARTI000006295767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "1987-04-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295767", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006325239", "@num": "4", "#text": "Décret n°87-285 du 22 avril 1987 - art. 4 (V) JORF 25 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000025203385", "@num": "2", "#text": "Décret n°2012-87 du 25 janvier 2012 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000025202074", "@nortexte": "DEVL1122562D", "@numtexte": "2012-87", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-25" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162034", "@fin": "2013-06-01", "#text": "Section I : Taxe locale d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146686", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295766", "@fin": "1987-04-25", "@num": "317 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295767", "@fin": "2012-03-01", "@num": "317 septies", "@etat": "ABROGE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025198243", "@fin": "2012-01-28", "@num": "317 septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est prise en compte pour l'assiette de la taxe locale d'équipement la surface hors oeuvre nette telle qu'elle est définie à l'article R. 112-2 du code de l'urbanisme.
\n
" } }, "LEGIARTI000006325239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-04-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006325239", "URL": "article/LEGI/ARTI/00/00/06/32/52/LEGIARTI000006325239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHPVXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006325240", "@num": "5", "#text": "Décret n°87-285 du 22 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006295767", "@num": "317 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme R112-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000332088", "@nor": "EQUU8700121D", "@num": "87-285", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-285 du 22 avril 1987 RELATIF A LA TAXE LOCALE D'EQUIPEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332088", "@c_titre_court": "Décret n°87-285 du 22 avril 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-285 du 22 avril 1987 relatif à la taxe locale d'équipement", "@debut": "1987-04-25", "@id_txt": "LEGITEXT000006065926", "@c_titre_court": "Décret n°87-285 du 22 avril 1987" } ], "@date_publi": "1987-04-25", "@date_signature": "1987-04-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325239", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1987-04-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'article 317 septies de l'annexe II du code général des impôts est remplacé par les dispositions suivantes :
\n
\" Art. 317 septies. - Est prise en compte pour l'assiette de la taxe locale d'équipement la surface hors oeuvre nette telle qu'elle est définie à l'article R. 112-2 du code de l'urbanisme. \"
" } }, "LEGIARTI000025203385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025203385", "URL": "article/LEGI/ARTI/00/00/25/20/33/LEGIARTI000025203385.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027086609", "@num": "R*311-2", "#text": "Code de l'urbanisme - art. R*311-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295767", "@num": "317 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020664790", "@num": "317 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179435", "@num": "317 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025198243", "@num": "317 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 septies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294894", "@num": "317 septies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295754", "@num": "317 sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294893", "@num": "317 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316459", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316461", "@num": "R*251 A-2", "#text": "Livre des procédures fiscales - art. R*251 A-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316463", "@num": "R*251 A-3", "#text": "Livre des procédures fiscales - art. R*251 A-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316464", "@num": "R*251 A-4", "#text": "Livre des procédures fiscales - art. R*251 A-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316465", "@num": "R*251 A-5", "#text": "Livre des procédures fiscales - art. R*251 A-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025087623", "@num": "R*311-2", "#text": "Code de l'urbanisme - art. R*311-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214696", "@num": "R*311-5", "#text": "Code de l'urbanisme - art. R*311-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818217", "@num": "R*332-15", "#text": "Code de l'urbanisme - art. R*332-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818239", "@num": "R*332-25", "#text": "Code de l'urbanisme - art. R*332-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214717", "@num": "R*332-25-3", "#text": "Code de l'urbanisme - art. R*332-25-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818241", "@num": "R*332-26", "#text": "Code de l'urbanisme - art. R*332-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214711", "@num": "R*332-27", "#text": "Code de l'urbanisme - art. R*332-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214723", "@num": "R142-1", "#text": "Code de l'urbanisme - art. R142-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816664", "@num": "R142-1-1", "#text": "Code de l'urbanisme - art. R142-1-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214702", "@num": "R332-41", "#text": "Code de l'urbanisme - art. R332-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025202074", "@nor": "DEVL1122562D", "@num": "2012-87", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-87 du 25 janvier 2012 relatif aux exonérations de la taxe d'aménagement prévues par l'article L. 331-7 du code de l'urbanisme", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025202074", "@c_titre_court": "Décret n°2012-87 du 25 janvier 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-87 du 25 janvier 2012 relatif aux exonérations de la taxe d'aménagement prévues par l'article L. 331-7 du code de l'urbanisme", "@debut": "2012-03-01", "@id_txt": "LEGITEXT000025203364", "@c_titre_court": "Décret n°2012-87 du 25 janvier 2012" } ], "@ministere": "Ministère de l'écologie, du développement durable, des transports et du logement", "@date_publi": "2012-01-27", "@date_signature": "2012-01-25", "@num_parution_jo": "0023" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025203385", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025202111", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 317 bis, Art. 317 ter, Art. 317 quater, Art. 317 sexies, Art. 317 septies A\n
\n

-Livre des procédures fiscales
\nArt. R*251 A-1, Art. R*251 A-2, Art. R*251 A-3, Art. R*251 A-4, Art. R*251 A-5\n
\n

-Code de l'urbanisme
\nArt. R142-1-1, Art. R*332-15, Art. R*332-25, Art. R*332-26\n
\n

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 317 septies\n
\n

-Code de l'urbanisme
\nArt. R142-1, Art. R*332-25-3, Art. R*332-27, Art. R332-41, Art. R*311-5, Art. R*311-2\n
\n

\n
\n
\n
\n
\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025203385", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295767", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006325239", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295767", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006295767", "liens_entrants": true }

Article 317 septies AUTONOME ABROGE, en vigueur du 25/04/1987 au 01/03/2012 (Code général des impôts, annexe II)