{ "article": { "LEGIARTI000006301705": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 N", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-20", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006301705", "URL": "article/LEGI/ARTI/00/00/06/30/17/LEGIARTI000006301705.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0155AOXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1985-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGIAN4 155 C à CGIAN4 155 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274625", "@num": "18", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 18 (V) JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133810", "@fin": "1985-07-12", "#text": "IMPOSITIONS REGIONALES.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114472", "@fin": "2007-09-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301704", "@fin": "1985-07-12", "@num": "155 N", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301705", "@fin": "1983-12-20", "@num": "155 N", "@etat": "MODIFIE_MORT_NE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301706", "@fin": "1990-06-08", "@num": "155 N", "@etat": "MODIFIE", "@debut": "1983-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301707", "@fin": "1999-03-31", "@num": "155 N", "@etat": "MODIFIE", "@debut": "1990-06-08", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301708", "@fin": "2009-04-10", "@num": "155 N", "@etat": "PERIME", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 155 C à 155 M sont applicables à la taxe différentielle sur les véhicules à moteur perçue au profit de la région de Corse.
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" } }, "LEGIARTI000006274625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006274625", "URL": "article/LEGI/ARTI/00/00/06/27/46/LEGIARTI000006274625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDAXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 C, 1599 nonies, 1599 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503959", "#text": "Loi 82-1126 1982-12-29 art. 17 Finances pour 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006295721", "@num": "310 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295776", "@num": "317 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295778", "@num": "317 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295783", "@num": "317 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 quindecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295779", "@num": "317 sexdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295777", "@num": "317 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301687", "@num": "155 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301697", "@num": "155 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301699", "@num": "155 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301703", "@num": "155 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301705", "@num": "155 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 N (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312209", "@num": "1599 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312212", "@num": "1599 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312216", "@num": "1599 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312224", "@num": "1599 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312266", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312261", "@num": "1599 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312270", "@num": "1599 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311919", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313223", "@num": "1840 N quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315684", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316686", "@num": "R*212-1", "#text": "Livre des procédures fiscales - art. R*212-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R196-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693456", "@num": "85-695", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693456", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier.", "@debut": "1985-07-12", "@id_txt": "LEGITEXT000006068907", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" } ], "@date_publi": "1985-07-12", "@date_signature": "1985-07-11" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274625", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002470311", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I - La taxe spéciale annuelle sur les véhicules d'une puissance fiscale supérieure à 16 CV immatriculés dans la catégorie des voitures particulières, perçue en application des articles 1599 C-b et 1599 nonies b du code général des impôts, est supprimée. Les véhicules qui entraient dans le champ d'application de cette taxe sont soumis à la taxe différentielle sur les véhicules à moteur

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II -

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III - Pour l'application de l'article 1599 decies du code général des impôts, le tarif mentionné à l'article 17-I de la loi de finances pour 1983 (n° 82-1126 du 29 décembre 1982) est fixé respectivement à 3588 F, 5388 F et 8092 F pour les voitures particulières dont l'âge n'excède pas cinq ans et d'une puissance fiscale de 19 et 20 CV, de 21 et 22 CV, de 23 CV et plus.

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IV - Jusqu'au 30 novembre 1986, date limite, le tarif des voitures particulières de 19 CV et plus est déterminé en appliquant les coefficients visés au paragraphe II au tarif de la période d'imposition concernée pour les véhicules ayant moins de cinq ans d'âge et d'une puissance fiscale inférieure ou égale à 4 CV.

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V - Dans le cadre du règlement des contentieux en cours, les contribuables peuvent obtenir la décharge de la différence entre les tarifs des deux taxes mentionnées au paragraphe I. A cet effet, le tarif à considérer pour la seconde taxe est celui des véhicules de 17 CV et plus, pour le même âge et la même période d'imposition, multiplié par 1, 1,5, 2,2, 3,4 selon que la puissance fiscale du véhicule est respectivement de 17 CV et 18 CV, de 19 et 20 CV, de 21 et 22 CV, de 23 CV et plus.

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Les contribuables qui présentent une réclamation postérieurement au 9 mai 1985 peuvent obtenir une décharge déterminée dans les mêmes conditions, si cette demande est formulée dans le délai prévu à l'article R 196-1-b du livre des procédures fiscales, courant à compter de la date du paiement de la taxe spéciale.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006274625", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301705", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006301705", "liens_entrants": true }

Article 155 N AUTONOME MODIFIE_MORT_NE, en vigueur du 12/07/1985 au 20/12/1983 (Code général des impôts, annexe IV)