{ "article": { "LEGIARTI000006306126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1447", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306126", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1447AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000036429642", "@num": "149", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 149 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000043968275", "@num": "L318-8-2", "#text": "Code de l'urbanisme - art. L318-8-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907997", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-05-28 6E-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-15 6E-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-10-07 6E-13-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-09-14 6E-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179811", "@fin": "2999-01-01", "#text": "I : Personnes et activités imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049166404", "@fin": "1956-01-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049736880", "@fin": "1979-07-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306126", "@fin": "2000-03-31", "@num": "1447", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306127", "@fin": "2010-01-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641523", "@fin": "2011-01-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000023380872", "@fin": "2027-01-01", "@num": "1447", "@etat": "ABROGE_DIFF", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875608", "@fin": "2999-01-01", "@num": "1447", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe professionnelle est due chaque année par les personnes physiques ou morales qui exercent à titre habituel une activité professionnelle non salariée.
\n
" } }, "LEGIARTI000006420923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006420923", "URL": "article/LEGI/ARTI/00/00/06/42/09/LEGIARTI000006420923.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCEAOXXXXXX021AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002069720", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006420923", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000033811202", "@num": "4", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006421529", "@num": "2", "#text": "Loi n°2003-1365 du 31 décembre 2003 - art. 2 () JORF 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000244542", "@nortexte": "ECOX0300108L", "@numtexte": "2003-1365", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-31" }, { "@id": "LEGIARTI000006305965", "@num": "1380", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1380 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311554", "@num": "1388", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1388 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306041", "@num": "1393", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1393 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311570", "@num": "1396", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1396 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306073", "@num": "1402", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1402 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306109", "@num": "1415", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1415 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311676", "@num": "1467", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306210", "@num": "1467 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311692", "@num": "1469", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306229", "@num": "1472 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1472 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311713", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1520 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1528 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311994", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006089748", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Fiscalité.", "@debut": "1990-07-08" } ] }, "@cid": "JORFTEXT000000716493", "@nor": "PTTX9000053L", "@num": "90-568", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000716493", "@c_titre_court": "Loi n°90-568 du 2 juillet 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et à France Télécom.", "@debut": "2004-01-01", "@id_txt": "LEGITEXT000006076140", "@c_titre_court": "Loi n° 90-568 du 2 juillet 1990" }, { "@fin": "2004-01-01", "#text": "Loi n°90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et à France Télécom.", "@debut": "1990-07-08", "@id_txt": "LEGITEXT000006076139", "@c_titre_court": "Loi n°90-568 du 2 juillet 1990" } ], "@date_publi": "1990-07-08", "@date_signature": "1990-07-02" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006420920", "@fin": "1999-07-13", "@num": "21", "@etat": "MODIFIE", "@debut": "1990-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006420921", "@fin": "2002-12-31", "@num": "21", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006420922", "@fin": "2004-01-01", "@num": "21", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006420923", "@fin": "2010-03-01", "@num": "21", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021808684", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2010-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La Poste et France Télécom sont assujettis, à partir du 1er janvier 1994 et au lieu de leur principal établissement, aux impositions directes locales perçues au profit des collectivités locales et des établissements et organismes divers. Ces impositions sont établies et perçues dans les conditions suivantes :

1° En ce qui concerne les taxes foncières sur les propriétés bâties et non bâties et les taxes additionnelles à ces impôts, les bases d'imposition sont établies conformément aux dispositions des articles 1380 à 1383,1388,1393,1396,1402 à 1406,1415 et 1520 à 1528 du code général des impôts.

2° En ce qui concerne la taxe professionnelle :

a) La base d'imposition est établie conformément aux articles 1447,1467 (1°),1467 A,1469 (1°,2° et 3°),1472 A bis,1478, paragraphe I, et 1647 B sexies du code général des impôts.

A compter de 1995, la base d'imposition est réduite de la moitié du montant qui excède la base de l'année précédente multipliée par la variation des prix à la consommation constatée par l'Institut national de la statistique et des études économiques pour l'année de référence définie à l'article 1467 A du code général des impôts.

b) La base d'imposition est déclarée avant le 1er mai de l'année précédant celle de l'imposition au lieu du principal établissement.

3° Les bases d'imposition de La Poste font l'objet d'un abattement égal à 85 p. 100 de leur montant, en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cet exploitant. L'abattement ne donne pas lieu à compensation par l'Etat.

Le Gouvernement dépose, avant le 31 décembre 1996, un rapport au Parlement retraçant les contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à La Poste et les charges qui en résultent pour cet exploitant.

4° Le taux applicable aux bases des taxes foncières et de la taxe professionnelle est, pour chacune de ces taxes, le taux moyen pondéré national qui résulte des taux appliqués l'année précédente par l'ensemble des collectivités locales, des groupements et des établissements et organismes divers habilités à percevoir le produit des impositions directes locales et de leurs taxes additionnelles.

5° Les règles relatives au contrôle, au recouvrement et au contentieux des impositions directes locales ainsi que les dispositions de l'article 1641 du code général des impôts sont applicables. Toutefois, pour les impositions acquittées par La Poste et France Télécom, le taux mentionné au paragraphe I de cet article est fixé à 1,4 p. 100 et les taux mentionnés au paragraphe II du même article sont fixés à 0,5 p. 100.

6° Le produit des cotisations afférentes aux impositions visées au premier alinéa ci-dessus, diminué de la fraction des cotisations afférentes aux taxes mentionnées aux articles 1520 et 1528 du code général des impôts, est perçu, en 1994, par l'Etat qui l'utilise afin de contribuer au financement des pertes de recettes résultant de l'application de l'article 6 de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986). \n

Pour les années suivantes, le produit ainsi utilisé évolue en fonction de l'indice de variation du prix de la consommation des ménages tel qu'il ressort des hypothèses économiques associées au projet de loi de finances. Lorsque le produit des impositions visées au premier alinéa est supérieur au montant ainsi obtenu, la différence est versée au Fonds national de péréquation de la taxe professionnelle visé à l'article 1648 A bis du code général des impôts.

La fraction du produit des impositions visées au premier alinéa afférente aux taxes mentionnées aux articles 1520 et 1528 du code général des impôts est répartie, selon des critères fixés par le comité des finances locales, entre les communes ou leurs établissements publics de coopération intercommunale qui ont institué ces taxes et sur le territoire desquels sont implantés des établissements de La Poste et de France Télécom.

7° Les bases d'imposition afférentes à La Poste ne sont pas prises en compte pour la détermination du potentiel fiscal.

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

" } }, "LEGIARTI000021808684": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021808684", "URL": "article/LEGI/ARTI/00/00/21/80/86/LEGIARTI000021808684.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002069720", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006420923", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000033811202", "@num": "4", "#text": "Loi n° 96-987 du 14 novembre 1996 - 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1° En ce qui concerne les taxes foncières sur les propriétés bâties et non bâties et les taxes additionnelles à ces impôts, les bases d'imposition sont établies conformément aux dispositions des articles 1380 à 1383, 1388, 1393, 1396, 1402 à 1406, 1415 et 1520 à 1528 du code général des impôts.

2° En ce qui concerne la taxe professionnelle :

a) La base d'imposition est établie conformément aux articles 1447, 1467 (1°), 1467 A, 1469 (1°, 2° et 3°), 1472 A bis, 1478, paragraphe I, et 1647 B sexies du code général des impôts.

b) La base d'imposition est déclarée avant le 1er mai de l'année précédant celle de l'imposition au lieu du principal établissement.

3° Les bases d'imposition de La Poste font l'objet d'un abattement égal à 85 % de leur montant, en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cette société. L'abattement ne donne pas lieu à compensation par l'Etat. Le taux de l'abattement est révisé chaque année conformément au 3° du II de l'article 1635 sexies du code général des impôts.

Le Gouvernement dépose, avant le 31 décembre 2010, un rapport au Parlement retraçant les contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à La Poste et les charges qui en résultent pour cette société.

5° Les règles relatives au contrôle, au recouvrement et au contentieux des impositions directes locales ainsi que les dispositions de l'article 1641 du code général des impôts sont applicables. Toutefois, pour les impositions acquittées par La Poste et France Télécom, le taux mentionné au paragraphe I de cet article est fixé à 1, 4 p. 100 et les taux mentionnés au paragraphe II du même article sont fixés à 0, 5 p. 100.

7° Les bases d'imposition afférentes à La Poste ne sont pas prises en compte pour la détermination du potentiel fiscal.

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

" } }, "LEGIARTI000023380811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380811", "URL": "article/LEGI/ARTI/00/00/23/38/08/LEGIARTI000023380811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2. 7. 1 de la loi n° 2009-1673 du 30 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n 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": "LEGIARTI000023727722", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023363906", "@num": "40", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. 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"@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la cotisation foncière des entreprises pour les mois restant à courir, sauf en cas de cession de l'activité exercée dans l'établissement ou en cas de transfert d'activité.

Lorsqu'au titre d'une année une cotisation foncière des entreprises a été émise au nom d'une personne autre que le redevable légal de l'impôt, l'imposition de ce dernier, au titre de la même année, est établie au profit de l'Etat dans la limite du dégrèvement accordé au contribuable imposé à tort.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les biens passibles de taxe foncière dont le redevable a disposé au 31 décembre de la première année d'activité.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

III. – Pour les établissements produisant de l'énergie électrique la cotisation foncière des entreprises est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après la valeur locative de cette année, corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au deuxième alinéa du II.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Abrogé.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

Sur décision de l'organe délibérant de la commune ou de l'établissement public de coopération intercommunale, cette disposition s'applique également aux parcs d'attractions et de loisirs exerçant une activité saisonnière.

VI. – Les organismes mentionnés au II de l'article 1447 deviennent imposables dans les conditions prévues au II, à compter de l'année au cours de laquelle l'une des trois conditions prévues au premier alinéa du 1 bis de l'article 206 n'est plus remplie. Lorsque l'organisme se livrait à une activité lucrative l'année précédant celle au cours de laquelle il devient imposable, la réduction de base prévue au troisième alinéa du II n'est pas applicable.

Sous réserve des dispositions du deuxième alinéa du I, l'organisme reste redevable de la cotisation foncière des entreprises au titre de l'année au cours de laquelle il remplit les conditions prévues au premier alinéa du 1 bis de l'article 206, lorsqu'il ne les remplissait pas l'année précédente.

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I.-Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

8° La taxe annuelle sur les installations de production d'électricité utilisant l'énergie mécanique du vent situées dans les eaux intérieures ou la mer territoriale, prévue à l'article 1519 B ;

9° Une fraction de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique du vent et aux installations de production d'électricité utilisant l'énergie mécanique hydraulique des courants situées dans les eaux intérieures ou dans la mer territoriale, prévue à l'article 1519 D. Pour ces dernières, le produit est rattaché au territoire où est installé le point de raccordement au réseau public de distribution ou de transport d'électricité.

Pour l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique du vent, cette fraction est égale à 20 %. Pour l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique hydraulique des courants, cette fraction est fixée à 50 % ;
\n

10° La moitié de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité d'origine nucléaire ou thermique à flamme, prévue à l'article 1519 E ;

11° La moitié de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux centrales de production d'énergie électrique d'origine photovoltaïque ou hydraulique, prévue à l'article 1519 F. Le produit de cette composante de l'imposition forfaitaire sur les entreprises de réseaux afférent aux ouvrages hydroélectriques mentionnés au premier alinéa de l'article 1475 est réparti comme les valeurs locatives de ces ouvrages selon les règles fixées par ce même article ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

13° bis La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de gaz naturel liquéfié et aux stations de compression du réseau de transport de gaz naturel, la moitié de la composante de cette imposition relative aux stockages souterrains de gaz naturel et la moitié de la composante relative aux canalisations de transport de gaz naturel et d'autres hydrocarbures, prévues à l'article 1519 HA ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I.

II.-Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° La taxe de balayage prévue à l'article 1528 lorsqu'elles assurent le balayage de la superficie des voies livrées à la circulation publique qui incombe aux propriétaires riverains ;

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530.

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I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Abrogé.

Sur décision de l'organe délibérant de la commune ou de l'établissement public de coopération intercommunale, les dispositions du premier alinéa s'appliquent également aux parcs d'attractions et de loisirs exerçant une activité saisonnière.

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I. – La Poste est assujettie, à partir du 1er janvier 1994 et au lieu de son principal établissement, aux impositions directes locales perçues au profit des collectivités territoriales et des établissements et organismes divers.

II. – Les impositions visées au I sont établies et perçues dans les conditions suivantes :

1° En ce qui concerne les taxes foncières sur les propriétés bâties et non bâties et les taxes additionnelles à ces impôts, les bases d'imposition sont établies conformément aux dispositions des articles 1380 à 1383,\n1388, 1393, 1396, 1402 à 1406, 1415 et 1520 à 1528 ;

2° En ce qui concerne la cotisation foncière des entreprises, l'imposition est établie conformément au I de l'article 1447, aux articles 1467 et 1467 A, au I de l'article 1478 et à l'article 1647 B sexies ;

3° Les bases d'imposition de La Poste font l'objet d'un abattement égal à 85 % de leur montant, en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cet exploitant. L'abattement ne donne pas lieu à compensation par l'Etat. En ce qui concerne la cotisation sur la valeur ajoutée des entreprises, la valeur ajoutée retenue pour l'application de l'article 1586 ter fait l'objet d'un abattement de 70 % de son montant ;

Chaque année, à partir de l'exercice 2011, le taux des abattements mentionnés au premier alinéa du présent 3° est fixé par décret, dans la limite de 95 %, de manière à ce que le produit de ces abattements contribue au financement du coût du maillage territorial complémentaire de La Poste tel qu'il est évalué par l'Autorité de régulation des communications électroniques et des postes, conformément au IV de l'article 6 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et à France Télécom ;

4° Le taux applicable aux bases des taxes foncières et de la cotisation foncière des entreprises est le taux moyen pondéré national qui résulte des taux appliqués l'année précédente par l'ensemble des collectivités territoriales, des groupements et des établissements et organismes divers habilités à percevoir le produit des impositions directes locales et de leurs taxes additionnelles ;

5° Les règles relatives au contrôle, au recouvrement et au contentieux des impositions directes locales ainsi que les dispositions de l'article 1641 sont applicables. Toutefois, pour les impositions acquittées par La Poste, le taux mentionné au I de cet article est fixé à 1,4 % et les taux mentionnés au II du même article sont fixés à 0,5 % ;

6° Le produit des cotisations afférentes aux impositions visées au I, diminué de la fraction des cotisations afférentes aux taxes mentionnées aux articles 1520 et 1528, est perçu, en 1994, par l'Etat qui l'utilise afin de contribuer au financement des pertes de recettes résultant de l'application de l'article 6 modifié de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986). \n

A compter de 2004, ce produit est affecté au budget général de l'Etat.

La fraction du produit des impositions visées au I afférente aux taxes mentionnées aux articles 1520 et 1528 est répartie, selon des critères fixés par le comité des finances locales, entre les communes ou leurs établissements publics de coopération intercommunale qui ont institué ces taxes et sur le territoire desquels sont implantés des établissements de La Poste.

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

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D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. 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art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Abrogé.

Sur décision de l'organe délibérant de la commune et de l'établissement public de coopération intercommunale, les dispositions du premier alinéa s'appliquent également aux parcs d'attractions et de loisirs exerçant une activité saisonnière.

" } }, "LEGIARTI000025092532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1461", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092532", "URL": "article/LEGI/ARTI/00/00/25/09/25/LEGIARTI000025092532.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000028809197", "@num": "8", "#text": "LOI n° 2009-323 du 25 mars 2009 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020438861", "@nortexte": "LOGX0815554L", "@numtexte": "2009-323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-03-25" }, { "@id": "LEGIARTI000030022112", "@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": "LEGIARTI000025062862", "@num": "65", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000033280499", "@num": "5", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584391", "@num": "L561-2", "#text": "Code rural - art. L561-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824884", "@num": "L313-17", "#text": "Code de la construction et de l'habitation. - art. L313-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824896", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. 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L423-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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": "LEGIARTI000049168732", "@fin": "1956-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738027", "@fin": "1979-07-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311632", "@fin": "1981-03-27", "@num": "1461", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311633", "@fin": "1993-01-05", "@num": "1461", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311634", "@fin": "1996-05-12", "@num": "1461", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311635", "@fin": "1997-04-11", "@num": "1461", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311636", "@fin": "2001-12-29", "@num": "1461", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311637", "@fin": "2006-12-31", "@num": "1461", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311638", "@fin": "2007-02-02", "@num": "1461", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311639", "@fin": "2009-03-28", "@num": "1461", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465592", "@fin": "2010-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021641447", "@fin": "2009-12-31", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645032", "@fin": "2010-05-08", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334770", "@fin": "2011-12-30", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092532", "@fin": "2015-06-06", "@num": "1461", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701491", "@fin": "2016-10-22", "@num": "1461", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033283470", "@fin": "2999-01-01", "@num": "1461", "@etat": "VIGUEUR", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992349", "@fin": "2019-12-30", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la cotisation foncière des entreprises :

1° (Abrogé) ;

2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code, ainsi que les sociétés ou organismes visés aux articles 239 ter et 239 quater du présent code dès lors qu'ils sont constitués exclusivement par des organismes précités et si leurs activités sont identiques à celles de leurs membres ;

3° (Abrogé) ;

4° Les sociétés de bains-douches et les sociétés de jardins ouvriers ;

5° Les organismes de jardins familiaux définis à l'article L. 561-2 du code rural et de la pêche maritime, lorsque leur activité, considérée dans son ensemble, s'exerce dans des conditions telles qu'elle peut être tenue pour désintéressée ;

6° L'Union d'économie sociale prévue à l'article L. 313-17 du code de la construction et de l'habitation, sauf pour les activités effectuées en application du 9° de l'article L. 313-19 du même code ;

7° Les syndicats professionnels, quelle que soit leur forme juridique, et leurs unions pour leurs activités portant sur l'étude et la défense des droits et des intérêts collectifs matériels ou moraux de leurs membres ou des personnes qu'ils représentent et à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

8° Les associations régies par la loi du 1er juillet 1901 relative au contrat d'association, constituées conformément à l'accord du 25 avril 1996 portant dispositions communes à l'AGIRC et à l'ARRCO, et les associations et groupements d'intérêt économique contrôlés par ces associations et comptant parmi leurs membres soit au moins une fédération ou institution de retraite complémentaire régie par le titre II du livre IX du code de la sécurité sociale, soit au moins une association ou un groupement d'intérêt économique comptant parmi ses membres au moins une telle fédération ou institution, pour leurs seules opérations de gestion et d'administration réalisées pour le compte de leurs membres qui ne sont pas dans le champ d'application de la cotisation foncière des entreprises en application du I de l'article 1447.

" } }, "LEGIARTI000026948469": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1530", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026948469", "URL": "article/LEGI/ARTI/00/00/26/94/84/LEGIARTI000026948469.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2012-1509 du 29 décembre 2012 de finances pour 2013 article 83 I : les dispositions du présent article s'appliquent à compter des impositions dues au titre de 2014.

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L2331-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846391", "@num": "1382-0", "#text": "Code général des impôts, CGI. - art. 1382-0 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311554", "@num": "1388", "#text": "Code général des impôts, CGI. - art. 1388 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306068", "@num": "1400", "#text": "Code général des impôts, CGI. - art. 1400 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311728", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@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 (V)", "@sens": "source", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022795767", "@fin": "2999-01-01", "#text": "E : Taxe sur les friches commerciales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179820", "@fin": "2999-01-01", "#text": "II : Taxes facultatives", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049201513", "@fin": "2008-01-01", "@num": "1530", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306309", "@fin": "2010-01-01", "@num": "1530", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641772", "@fin": "2014-01-01", "@num": "1530", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026948469", "@fin": "2999-01-01", "@num": "1530", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les communes peuvent, par une délibération prise dans les conditions prévues au I de l'article 1639 A bis, instituer une taxe annuelle sur les friches commerciales situées sur leur territoire.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ayant une compétence d'aménagement des zones d'activités commerciales peuvent, par une délibération prise dans les conditions prévues au I de l'article 1639 A bis, instituer cette taxe en lieu et place de la commune.

II. – La taxe est due pour les biens évalués en application de l'article 1498, à l'exception de ceux visés à l'article 1500, qui ne sont plus affectés à une activité entrant dans le champ de la cotisation foncière des entreprises défini à l'article 1447 depuis au moins deux ans au 1er janvier de l'année d'imposition et qui sont restés inoccupés au cours de la même période.

Pour l'établissement des impositions, le conseil municipal ou l'organe délibérant de l'établissement public de coopération intercommunale communique chaque année à l'administration des impôts, avant le 1er octobre de l'année qui précède l'année d'imposition, la liste des adresses des biens susceptibles d'être concernés par la taxe.

III. – La taxe est acquittée par le redevable de la taxe foncière au sens de l'article 1400.

IV. – L'assiette de la taxe est constituée par le revenu net servant de base à la taxe foncière sur les propriétés bâties défini par l'article 1388.

V. – Le taux de la taxe est fixé à 10 % la première année d'imposition, 15 % la deuxième et 20 % à compter de la troisième année. Par une délibération prise dans les conditions prévues au I de l'article 1639 A bis, ces taux peuvent être majorés dans la limite du double par le conseil municipal ou le conseil de l'établissement public de coopération intercommunale.

VI. – La taxe n'est pas due lorsque l'absence d'exploitation des biens est indépendante de la volonté du contribuable.

VII. – Le contrôle, le recouvrement, le contentieux, les garanties et les sanctions de la taxe sont régis comme en matière de taxe foncière sur les propriétés bâties.

VIII. – Les dégrèvements accordés en application du VI ou par suite d'une imposition établie à tort en application du II sont à la charge de la commune ou de l'établissement public de coopération intercommunale. Ils s'imputent sur les attributions mensuelles de taxes et les impositions perçues par voie de rôle.

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L56 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021641669", "@fin": "2027-01-01", "#text": "I bis : Cotisation sur la valeur ajoutée des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000021641667", "@fin": "2010-05-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202126", "@fin": "2011-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380876", "@fin": "2014-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429161", "@fin": "2015-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023368", "@fin": "2017-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809254", "@fin": "2019-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363846", "@fin": "2020-12-31", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907997", "@fin": "2023-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875592", "@fin": "2024-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048847020", "@fin": "2027-01-01", "@num": "1586 ter", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les personnes physiques ou morales ainsi que les sociétés non dotées de la personnalité morale et les fiduciaires pour leur activité exercée en vertu d'un contrat de fiducie qui exercent une activité dans les conditions fixées aux articles 1447 et 1447 bis et dont le chiffre d'affaires est supérieur à 152 500 € sont soumises à la cotisation sur la valeur ajoutée des entreprises.

II. – 1. La cotisation sur la valeur ajoutée des entreprises est égale à une fraction de la valeur ajoutée produite par l'entreprise, telle que définie à l'article 1586 sexies.

Pour la détermination de la cotisation sur la valeur ajoutée des entreprises, on retient la valeur ajoutée produite et le chiffre d'affaires réalisé au cours de la période mentionnée à l'article 1586 quinquies, à l'exception, d'une part, de la valeur ajoutée afférente aux activités exonérées de cotisation foncière des entreprises en application des articles 1449 à 1463, à l'exception du 3° de l'article 1459, et, d'autre part, de la valeur ajoutée afférente aux activités exonérées de cotisation sur la valeur ajoutée des entreprises en application des I à III de l'article 1586 nonies. Cette valeur ajoutée fait, le cas échéant, l'objet de l'abattement prévu au IV de l'article 1586 nonies.

Pour les entreprises de navigation maritime ou aérienne qui exercent des activités conjointement en France et à l'étranger, il n'est pas tenu compte de la valeur ajoutée provenant des opérations directement liées à l'exploitation de navires ou d'aéronefs ne correspondant pas à l'activité exercée en France.

Un décret en Conseil d'Etat précise les modalités d'application du troisième alinéa.

2. La fraction de la valeur ajoutée mentionnée au 1 est obtenue en multipliant cette valeur ajoutée par un taux égal à 1,5 %.

3. La cotisation sur la valeur ajoutée des entreprises est recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que la taxe sur la valeur ajoutée. Les réclamations sont présentées, instruites et jugées selon les règles applicables à la cotisation foncière des entreprises.

\n
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I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I.

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° La taxe de balayage prévue à l'article 1528 lorsqu'elles assurent le balayage de la superficie des voies livrées à la circulation publique qui incombe aux propriétaires riverains ;

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

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L56 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021641669", "@fin": "2027-01-01", "#text": "I bis : Cotisation sur la valeur ajoutée des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000021641667", "@fin": "2010-05-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202126", "@fin": "2011-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380876", "@fin": "2014-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429161", "@fin": "2015-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023368", "@fin": "2017-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809254", "@fin": "2019-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363846", "@fin": "2020-12-31", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907997", "@fin": "2023-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875592", "@fin": "2024-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048847020", "@fin": "2027-01-01", "@num": "1586 ter", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – 1. La cotisation sur la valeur ajoutée des entreprises est égale à une fraction de la valeur ajoutée produite par l'entreprise, telle que définie à l'article 1586 sexies.

Pour la détermination de la cotisation sur la valeur ajoutée des entreprises, on retient la valeur ajoutée produite et le chiffre d'affaires réalisé au cours de la période mentionnée à l'article 1586 quinquies, à l'exception, d'une part, de la valeur ajoutée afférente aux activités exonérées de cotisation foncière des entreprises en application des articles 1449 à 1463 A, à l'exception du 3° de l'article 1459, et, d'autre part, de la valeur ajoutée afférente aux activités exonérées de cotisation sur la valeur ajoutée des entreprises en application des I à III de l'article 1586 nonies. Cette valeur ajoutée fait, le cas échéant, l'objet de l'abattement prévu au IV de l'article 1586 nonies.

Un décret en Conseil d'Etat précise les modalités d'application du troisième alinéa.

2. La fraction de la valeur ajoutée mentionnée au 1 est obtenue en multipliant cette valeur ajoutée par un taux égal à 1,5 %.

\n
" } }, "LEGIARTI000030701491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1461", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-10-22", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701491", "URL": "article/LEGI/ARTI/00/00/30/70/14/LEGIARTI000030701491.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 123-I de la loi n° 2014-366 du 24 mars 2014.

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Sont exonérés de la cotisation foncière des entreprises :

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1° (Abrogé) ;

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3° (Abrogé) ;

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\n

4° Les sociétés de bains-douches et les sociétés de jardins ouvriers ;

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6° L'Union des entreprises et des salariés pour le logement prévue à l'article L. 313-17 du code de la construction et de l'habitation, sauf pour les activités effectuées en application du 9° de l'article L. 313-19 du même code ;

\n
\n

" } }, "LEGIARTI000033283470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1461", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-10-22" } }, "META_COMMUN": { "ID": "LEGIARTI000033283470", "URL": "article/LEGI/ARTI/00/00/33/28/34/LEGIARTI000033283470.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 5 de l'ordonnance n° 2016-1408 du 20 octobre 2016, ces dispositions entrent en vigueur à la date d'approbation des statuts de l'association mentionnée à l'article L. 313-18 du code de la construction et de l'habitation dans sa rédaction issue de ladite ordonnance, prévue au I de son article 6.

Toutefois, l'article 1461 dans sa rédaction antérieure à l'ordonnance n° 2016-1408 s'applique à l'Union des entreprises et des salariés pour le logement mentionnée à l'article L. 313-17 du code de la construction et de l'habitation dans sa rédaction antérieure à ladite ordonnance jusqu'à la date de sa dissolution intervenue conformément au IV de son article 6.

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Sont exonérés de la cotisation foncière des entreprises :

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\n
\n

1° (Abrogé) ;

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\n
\n

3° (Abrogé) ;

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4° Les sociétés de bains-douches et les sociétés de jardins ouvriers ;

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\n
\n

6° L'association mentionnée à l'article L. 313-18 du code de la construction et de l'habitation et les sociétés mentionnées aux articles L. 313-19 et L. 313-20 du même code au titre des activités relevant des opérations énumérées au 14° du 1 de l'article 207 ;
\n

\n
\n
\n

\n
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I.-Il est créé, en 2017, un fonds de soutien exceptionnel à destination des régions, du Département de Mayotte et des collectivités territoriales de Corse, de Martinique et de Guyane, destiné à renforcer les dépenses de ces collectivités consacrées au développement économique.

1. La répartition de ce fonds est opérée par application au montant des crédits ouverts d'un indice synthétique ainsi composé :

a) Pour 70 %, en fonction de la moyenne des dépenses exposées au titre du développement économique, entre 2013 et 2015, par les départements inscrits dans le ressort territorial de chacune des régions et de la collectivité territoriale de Corse, par le Département de Mayotte et par les départements auxquels ont notamment succédé les collectivités territoriales de Guyane et de Martinique.

Les dépenses prises en compte au titre du développement économique sont celles enregistrées, dans les comptes administratifs correspondants, au sein de la fonction développement économique telle que précisée par l'arrêté pris en application de l'article L. 3312-2 du code général des collectivités territoriales ;

b) Pour 15 %, en fonction des montants cumulés des bases pour 2015 de la cotisation foncière des entreprises et de la taxe foncière sur les propriétés bâties, respectivement mentionnées aux articles 1447 et 1380 du code général des impôts ;

c) Pour 15 %, en fonction des populations définies à l'article L. 3334-2 du code général des collectivités territoriales, recensées au 1er janvier 2015 dans le ressort territorial de chacune des collectivités territoriales citées au premier alinéa du présent I ou, pour Mayotte, à la date du dernier recensement authentifiant la population.

2. Une dotation maximale répartie en application du même 1 est notifiée à chaque collectivité en 2017. Le versement de cette dotation est opéré selon les modalités suivantes :

a) Un premier versement, réparti dans les conditions fixées au même 1, est effectué en 2017 à chaque collectivité territoriale ;

b) Le solde de cette dotation est versé aux collectivités dont l'autorité exécutive atteste d'une augmentation au 31 décembre 2017 des dépenses de la collectivité au titre du développement économique par rapport au montant de ces mêmes dépenses constaté dans le compte administratif 2016 tel qu'approuvé par l'assemblée délibérante. Le versement prévu au présent b est plafonné à un montant tel que la somme des versements au titre du a et du présent b n'excède pas l'augmentation constatée entre 2016 et 2017, retenue dans la limite de la dotation initialement notifiée.

Les dépenses prises en compte sont celles enregistrées, dans les comptes administratifs correspondants, au sein de la fonction développement économique telle que précisée par l'arrêté pris en application de l'article L. 4312-2 du code général des collectivités territoriales.

3. A l'exception des collectivités territoriales de Guyane et de Martinique et du Département de Mayotte, lorsque la progression des dépenses exposées au titre du développement économique, constatée dans le compte administratif 2017 approuvé par l'assemblée délibérante par rapport aux dépenses de même nature constatées dans le compte administratif 2016 est inférieure au montant versé en application du b du 2 du présent I, il est opéré en 2019 un prélèvement sur les douzièmes des régions prévus à l'article L. 4331-2-1 du code général des collectivités territoriales.

Ce prélèvement est égal à la différence entre le montant versé en application du b du 2 et la progression des dépenses mentionnée au premier alinéa du présent 3.

II.-A compter de 2018, une fraction du produit net de la taxe sur la valeur ajoutée, défini comme le produit brut budgétaire de l'année, déduction faite des remboursements et restitutions effectués pour l'année en cours par les comptables assignataires, est affectée aux régions, au Département de Mayotte et aux collectivités territoriales de Corse, de Martinique et de Guyane selon les modalités définies aux III à VIII du présent article.

III.-La fraction définie au II est établie en appliquant aux recettes nettes de l'année un taux défini par le ratio entre :

1° La somme :

a) De la dotation forfaitaire et de la dotation de péréquation notifiées en 2017 prévues aux articles L. 4332-4, L. 4332-7 et L. 4332-8 du code général des collectivités territoriales, dans leur rédaction en vigueur au 1er janvier 2017 ;

c) Des 450 millions d'euros répartis selon les critères prévus au 1 du I du présent article ;

2° Et les recettes nettes de la taxe sur la valeur ajoutée encaissées en 2017.

Au titre des trois premiers trimestres de l'année 2018, ce ratio est calculé à partir de l'évaluation révisée des recettes nettes de taxe sur la valeur ajoutée pour 2017 inscrites dans l'annexe au projet de loi de finances pour 2018.

A compter du dernier trimestre de l'année 2018, ce ratio est calculé à partir des recettes nettes de taxe sur la valeur ajoutée pour 2017 constatées dans la loi de règlement pour 2017.

IV.-Le montant affecté en application du II est réparti annuellement entre chaque collectivité proportionnellement à la somme :

1° Pour les régions, le Département de Mayotte et les collectivités territoriales de Martinique et de Guyane, d'une part de la dotation forfaitaire et de la dotation de péréquation notifiées en 2017 à chaque région, au Département de Mayotte et aux collectivités territoriales de Martinique et de Guyane et, d'autre part, du montant perçu au titre du I ;

2° Pour la collectivité territoriale de Corse, d'une part, du montant de la dotation forfaitaire, de la dotation de péréquation et de la dotation générale de décentralisation notifiées en 2017 et, d'autre part, du montant perçu au titre du I.

V.-Si, pour les régions, le Département de Mayotte et les collectivités territoriales de Guyane et de Martinique, le produit de la taxe sur la valeur ajoutée attribué pour une année donnée au titre des III, IV et VII représente un montant inférieur pour l'année considérée à la somme de la dotation forfaitaire et de la dotation de péréquation notifiées en 2017 prévues aux articles L. 4332-4, L. 4332-7 et L. 4332-8 du code général des collectivités territoriales, dans leur rédaction en vigueur au 1er janvier 2017, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

VI.-Si, pour la collectivité territoriale de Corse, le produit de la taxe sur la valeur ajoutée attribué pour une année donnée au titre des III, IV et VII représente un montant inférieur pour l'année considérée à la somme de la dotation forfaitaire, de la dotation de péréquation et de la dotation générale de décentralisation notifiées en 2017 en application des articles L. 1614-1 à L. 1614-4, L. 4332-4, L. 4332-7 et L. 4332-8 du code général des collectivités territoriales, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

VII.-Au dernier trimestre de l'année 2018, il est procédé à une régularisation des montants affectés en application du II au titre des trois premiers trimestres de l'année 2018. Les versements effectués en application du même II sont ajustés à la hausse ou à la baisse d'un montant total égal à la différence entre les montants qui auraient été affectés durant les trois premiers trimestres de l'année 2018 en appliquant le ratio calculé selon les modalités prévues au dernier alinéa du III et les versements effectivement réalisés durant cette même période.

VIII.-Le produit affecté à chaque collectivité fait l'objet de versements mensuels par douzièmes.

\n
\n

IX.-A abrogé les dispositions suivantes :

-Code général des collectivités territoriales
\nSct. Section 3 : Dotation globale de fonctionnement, Sct. Sous-section 1 : Dispositions générales., Art. L4332-4, Art. L4332-4-1, Art. L4332-5, Sct. Sous-section 2 : Dotation forfaitaire., Art. L4332-7, Sct. Sous-section 3 : Dotation de péréquation., Art. L4332-8 \n
\n

X.-Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.
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II. – 1. La cotisation sur la valeur ajoutée des entreprises est égale à une fraction de la valeur ajoutée produite par l'entreprise, telle que définie à l'article 1586 sexies.

Un décret en Conseil d'Etat précise les modalités d'application du troisième alinéa.

2. La fraction de la valeur ajoutée mentionnée au 1 est obtenue en multipliant cette valeur ajoutée par un taux égal à 1,5 %.

\n
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Conformément à l'article 17 V B de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les exonérations prévues à l'article 1586 ter du code général des impôts s'appliquent à compter des impositions établies au titre de 2019.

Conformément à l'article 135 VI B de la loi n° 2018-1317 du 28 décembre 2018, les exonérations prévues à l'article 1586 ter s'appliquent à compter des impositions établies au titre de 2020.

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II. – 1. La cotisation sur la valeur ajoutée des entreprises est égale à une fraction de la valeur ajoutée produite par l'entreprise, telle que définie à l'article 1586 sexies.

Pour la détermination de la cotisation sur la valeur ajoutée des entreprises, on retient la valeur ajoutée produite et le chiffre d'affaires réalisé au cours de la période mentionnée à l'article 1586 quinquies, à l'exception, d'une part, de la valeur ajoutée afférente aux activités exonérées de cotisation foncière des entreprises en application des articles 1449 à 1463 B, à l'exception du 3° de l'article 1459, et, d'autre part, de la valeur ajoutée afférente aux activités exonérées de cotisation sur la valeur ajoutée des entreprises en application des I à III de l'article 1586 nonies. Cette valeur ajoutée fait, le cas échéant, l'objet de l'abattement prévu au IV de l'article 1586 nonies.

Un décret en Conseil d'Etat précise les modalités d'application du troisième alinéa.

2. La fraction de la valeur ajoutée mentionnée au 1 est obtenue en multipliant cette valeur ajoutée par un taux égal à 1,5 %.

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1. La répartition de ce fonds est opérée par application au montant des crédits ouverts d'un indice synthétique ainsi composé :

2. Une dotation maximale répartie en application du même 1 est notifiée à chaque collectivité en 2017. Le versement de cette dotation est opéré selon les modalités suivantes :

a) Un premier versement, réparti dans les conditions fixées au même 1, est effectué en 2017 à chaque collectivité territoriale ;

Ce prélèvement est égal à la différence entre le montant versé en application du b du 2 et la progression des dépenses mentionnée au premier alinéa du présent 3.

III.-La fraction définie au II est établie en appliquant au produit net défini au II un taux défini par le ratio entre :

1° La somme :

b) Du montant de la dotation générale de décentralisation notifié en 2017 à la collectivité territoriale de Corse en application des articles L. 1614-1 à L. 1614-4 du code général des collectivités territoriales après déduction du montant du concours individualisé défini à l'article L. 4425-26 du même code ;

c) (Abrogé) ;

2° Et le produit net de la taxe sur la valeur ajoutée encaissé en 2017.

IV.-Le montant affecté en application du II est réparti annuellement entre chaque collectivité proportionnellement à la somme :

1° Pour les régions, le Département de Mayotte et les collectivités territoriales de Martinique et de Guyane, de la dotation forfaitaire et de la dotation de péréquation notifiées en 2017 à chaque région, au Département de Mayotte et aux collectivités territoriales de Martinique et de Guyane ;

2° Pour la collectivité territoriale de Corse, du montant de la dotation forfaitaire, de la dotation de péréquation et de la dotation générale de décentralisation notifiées en 2017 après déduction du montant du concours individualisé défini à l'article L. 4425-26 du code général des collectivités territoriales.

VI.-Si, pour la collectivité territoriale de Corse, le produit de la taxe sur la valeur ajoutée attribué pour une année donnée au titre des III, IV et VII représente un montant inférieur pour l'année considérée à la somme de la dotation forfaitaire, de la dotation de péréquation et de la dotation générale de décentralisation notifiées en 2017 en application des articles L. 1614-1 à L. 1614-4, L. 4332-4, L. 4332-7 et L. 4332-8 du code général des collectivités territoriales après déduction du montant du concours individualisé défini à l'article L. 4425-26 du même code, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

VII.-(Abrogé).

VIII.-Le produit affecté à chaque collectivité fait l'objet de versements mensuels par douzièmes.

Le douzième versé au titre du mois de janvier de l'année 2018 est calculé sur la base du produit net de la taxe sur la valeur ajoutée encaissé lors du mois précédent. Ce montant donne lieu à régularisation sur le douzième versé au titre du mois suivant.

IX.-A abrogé les dispositions suivantes :

-Code général des collectivités territoriales\n
Sct. Section 3 : Dotation globale de fonctionnement, Sct. Sous-section 1 : Dispositions générales., Art. L4332-4, Art. L4332-4-1, Art. L4332-5, Sct. Sous-section 2 : Dotation forfaitaire., Art. L4332-7, Sct. Sous-section 3 : Dotation de péréquation., Art. L4332-8
\n

X.-Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000037992349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1461", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037992349", "URL": "article/LEGI/ARTI/00/00/37/99/23/LEGIARTI000037992349.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 141 II de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 1461 telles qu'elles résultent du I dudit article s'appliquent aux exercices ouverts à compter du 1er janvier 2020.

L'article 65 de la loi n° 2019-1479 du 28 décembre 2019 a abrogé l'article 141 de la loi n° 2018-1317 du 28 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000033280499", "@num": "5", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037935732", "@num": "141", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 141 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000039792921", "@num": "65", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 65", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308498", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584391", "@num": "L561-2", "#text": "Code rural - art. L561-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824889", "@num": "L313-18", "#text": "Code de la construction et de l'habitation. - art. L313-18", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824896", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824902", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825293", "@num": "L423-1-1", "#text": "Code de la construction et de l'habitation. - art. L423-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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": "LEGIARTI000049168732", "@fin": "1956-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738027", "@fin": "1979-07-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311632", "@fin": "1981-03-27", "@num": "1461", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311633", "@fin": "1993-01-05", "@num": "1461", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311634", "@fin": "1996-05-12", "@num": "1461", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311635", "@fin": "1997-04-11", "@num": "1461", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311636", "@fin": "2001-12-29", "@num": "1461", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311637", "@fin": "2006-12-31", "@num": "1461", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311638", "@fin": "2007-02-02", "@num": "1461", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311639", "@fin": "2009-03-28", "@num": "1461", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465592", "@fin": "2010-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021641447", "@fin": "2009-12-31", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645032", "@fin": "2010-05-08", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334770", "@fin": "2011-12-30", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092532", "@fin": "2015-06-06", "@num": "1461", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701491", "@fin": "2016-10-22", "@num": "1461", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033283470", "@fin": "2999-01-01", "@num": "1461", "@etat": "VIGUEUR", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992349", "@fin": "2019-12-30", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la cotisation foncière des entreprises :

1° (Abrogé) ;

3° (Abrogé) ;

4° Les sociétés de bains-douches et les sociétés de jardins ouvriers ;

7° (Abrogé) ;

" } }, "LEGIARTI000037992536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1500", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037992536", "URL": "article/LEGI/ARTI/00/00/37/99/25/LEGIARTI000037992536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 156 III A de la loi n° 2018-1317 du 28 décembre 2018, les dispositions des B à D de l’article 1500 dans sa rédaction résultant de ladite loi entrent en vigueur le 1er janvier 2020.

Aux termes des dispositions du B du IV de l'article 156 de la loi n° 2018-1317 du 28 décembre 2018, pour la première année d'application du B du I de l'article 1500 dans sa rédaction résultant de ladite loi :
\n1° Les exploitants qui respectent le seuil prévu au même article 1500 en 2019 en informent les propriétaires, avant le 15 janvier 2020 ;
\n2° Les propriétaires des locaux qui remplissent les conditions prévues audit article 1500 souscrivent une déclaration, sur un imprimé établi par l'administration, avant le 1er février 2020.

Se reporter aux dispositions du V dudit article 156 en ce qui concerne l'évaluation d'un changement des modalités d'évaluation des bâtiments et terrains mentionnés au I de l'article 1500 dans sa rédaction résultant de la loi n° 2018-1317 du 28 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037935345", "@num": "156", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 156 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036394228", "@num": "1499-00 A", "#text": "Code général des impôts, CGI. - art. 1499-00 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686806", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641212", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049188939", "@fin": "1979-07-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311728", "@fin": "1983-12-30", "@num": "1500", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311729", "@fin": "2009-01-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058700", "@fin": "2009-04-10", "@num": "1500", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548905", "@fin": "2017-01-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781778", "@fin": "2019-01-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037992536", "@fin": "2999-01-01", "@num": "1500", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A.-Revêtent un caractère industriel les bâtiments et terrains servant à l'exercice d'une activité de fabrication ou de transformation de biens corporels mobiliers qui nécessite d'importants moyens techniques.
\n
Revêtent également un caractère industriel les bâtiments et terrains servant à l'exercice d'activités autres que celles mentionnées au premier alinéa du présent A qui nécessitent d'importants moyens techniques lorsque le rôle des installations techniques, matériels et outillages mis en œuvre est prépondérant.
\n
B.-1. Toutefois, dans les deux cas mentionnés au A, lorsque la valeur des installations techniques, matériels et outillages présents dans les bâtiments ou sur les terrains et destinés à l'activité ne dépasse pas un montant de 500 000 €, ces bâtiments et terrains ne revêtent pas un caractère industriel.
\n
Le franchissement à la hausse du seuil est pris en compte lorsque ce montant est dépassé pendant les trois années précédant celle au titre de laquelle l'imposition est établie.
\n
Le franchissement à la baisse du seuil est pris en compte lorsque ce montant n'est pas dépassé pendant les trois années précédant celle au titre de laquelle l'imposition est établie.
\n
Par exception, en cas de construction nouvelle ou de début d'activité, le franchissement à la hausse du seuil l'année suivant celle de la construction nouvelle ou du début d'activité est pris en compte dès l'année suivant celle du franchissement.
\n
2. Pour l'appréciation du seuil prévu au 1, est prise en compte la valeur d'origine des installations techniques, matériels et outillages, détenus par l'exploitant ou le propriétaire ou mis à sa disposition, à titre onéreux ou gratuit, pendant une durée totale d'au moins six mois au cours de l'année civile précédant celle au titre de laquelle l'imposition est établie ou, en cas de clôture d'un exercice égal à douze mois au cours de cette même année, au cours de cet exercice.
\n
C.-Le B s'applique aux bâtiments et terrains qui sont affectés à une activité entrant dans le champ de la cotisation foncière des entreprises défini à l'article 1447.
\n
D.-En cas de franchissement du seuil défini au B, l'exploitant en informe le propriétaire, s'il est différent, au plus tard le 1er février de l'année au cours de laquelle le seuil est franchi.

II.-Les bâtiments et terrains industriels sont évalués :

1° selon les règles fixées à l'article 1499 lorsqu'ils figurent à l'actif du bilan de leur propriétaire ou de leur exploitant, et que celui-ci est soumis aux obligations définies à l'article 53 A ;

2° Selon les règles prévues à l'article 1499, lorsqu'ils figurent à l'actif du bilan d'une entreprise qui a pour principale activité la location de ces biens industriels ;

3° Selon les règles fixées à l'article 1498, lorsque les conditions prévues aux 1° et 2° du présent article ne sont pas satisfaites ou lorsque les dispositions de l'article 1499-00 A sont applicables.

\n
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art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - 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I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I.

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

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II. – Les impositions visées au I sont établies et perçues dans les conditions suivantes :

1° En ce qui concerne les taxes foncières sur les propriétés bâties et non bâties et les taxes additionnelles à ces impôts, les bases d'imposition sont établies conformément aux dispositions des articles 1380 à 1383,\n1388, 1393, 1396, 1402 à 1406, 1415 et 1520 à 1526 ;

3° Les bases d'imposition de La Poste font l'objet d'un abattement égal à 85 % de leur montant, en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cet exploitant. L'abattement ne donne pas lieu à compensation par l'Etat. En ce qui concerne la cotisation sur la valeur ajoutée des entreprises, la valeur ajoutée retenue pour l'application de l'article 1586 ter fait l'objet d'un abattement de 70 % de son montant ;

6° Le produit des cotisations afférentes aux impositions visées au I, diminué de la fraction des cotisations afférentes à la taxe mentionnée à l'article 1520, est perçu, en 1994, par l'Etat qui l'utilise afin de contribuer au financement des pertes de recettes résultant de l'application de l'article 6 modifié de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986). \n

A compter de 2004, ce produit est affecté au budget général de l'Etat.

La fraction du produit des impositions visées au I afférente à la taxe mentionnée à l'article 1520 est répartie, selon des critères fixés par le comité des finances locales, entre les communes ou leurs établissements publics de coopération intercommunale qui ont institué cette taxe et sur le territoire desquels sont implantés des établissements de La Poste.

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

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II. – Les impositions visées au I sont établies et perçues dans les conditions suivantes :

1° En ce qui concerne les taxes foncières sur les propriétés bâties et non bâties et les taxes additionnelles à ces impôts, les bases d'imposition sont établies conformément aux dispositions des articles 1380 à 1383,\n1388, 1393, 1396, 1402 à 1406, 1415 et 1520 à 1526 ;

3° Les bases d'imposition de La Poste font l'objet d'un abattement égal à 85 % de leur montant, en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cet exploitant. L'abattement ne donne pas lieu à compensation par l'Etat. En ce qui concerne la cotisation sur la valeur ajoutée des entreprises, la valeur ajoutée retenue pour l'application de l'article 1586 ter fait l'objet d'un abattement de 70 % de son montant ;

Chaque année, à partir de l'exercice 2011, le taux des abattements mentionnés au premier alinéa du présent 3° est fixé par décret, dans la limite de 95 %, de manière à ce que le produit de ces abattements contribue au financement du coût du maillage territorial complémentaire de La Poste tel qu'il est évalué par l'Autorité de régulation des communications électroniques, des postes et de la distribution de la presse, conformément au IV de l'article 6 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et à France Télécom ;

A compter de 2004, ce produit est affecté au budget général de l'Etat.

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

" } }, "LEGIARTI000041464872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2022-06-16", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041464872", "URL": "article/LEGI/ARTI/00/00/41/46/48/LEGIARTI000041464872.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2023.

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L2334-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390789", "@num": "L2334-7-3", "#text": "Code général des collectivités territoriales - art. L2334-7-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849468", "@num": "L2336-2", "#text": "Code général des collectivités territoriales - art. 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art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311763", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306286", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306290", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470787", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306309", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028531182", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - 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L151-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022875445", "@fin": "2999-01-01", "#text": "I : Répartition des ressources", "@debut": "2010-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162658", "@fin": "2999-01-01", "#text": "Section I : Généralités", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049149409", "@fin": "1979-07-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311520", "@fin": "1980-01-11", "@num": "1379", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311521", "@fin": "1983-07-14", "@num": "1379", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311522", "@fin": "2005-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "1983-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311523", "@fin": "2007-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311524", "@fin": "2010-12-18", "@num": "1379", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260083", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642465", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381099", "@fin": "2014-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538181", "@fin": "2019-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993181", "@fin": "2020-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520869", "@fin": "2020-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907947", "@fin": "2022-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982739", "@fin": "2022-09-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464872", "@fin": "2022-06-16", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046543829", "@fin": "2022-12-03", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046674152", "@fin": "2023-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045916915", "@fin": "2022-12-31", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046896077", "@fin": "2999-01-01", "@num": "1379", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

15° Une fraction égale à 60 % de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité d'origine géothermique, prévue à l'article 1519 HB. Pour ces dernières, le produit est rattaché au territoire où est installé le point de raccordement au réseau public de distribution ou de transport d'électricité.

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

\n
" } }, "LEGIARTI000041468211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 sexies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041468211", "URL": "article/LEGI/ARTI/00/00/41/46/82/LEGIARTI000041468211.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du III de l'article 47 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent à compter des impositions établies au titre de 2020.

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I. – La Poste est assujettie au lieu de son principal établissement, aux impositions directes locales perçues au profit des collectivités territoriales et des établissements et organismes divers suivant les règles fixées pour la détermination des bases de ces impositions.

II. – Les impositions visées au I sont établies et perçues dans les conditions suivantes :

1° (Abrogé)

2° (Abrogé)

3° Les bases d'imposition de La Poste font l'objet d'un abattement en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cet exploitant. L'abattement ne donne pas lieu à compensation par l'Etat.

Chaque année le taux des abattements prévus au premier alinéa du présent 3° est fixé par décret, dans la limite de 99 %, de manière à ce que le produit de ces abattements contribue au financement du coût du maillage territorial complémentaire de La Poste tel qu'il est évalué par l'Autorité de régulation des communications électroniques, des postes et de la distribution de la presse, conformément au IV de l'article 6 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et à France Télécom ;

6° Le produit des cotisations afférentes aux impositions visées au I, diminué de la fraction des cotisations afférentes à la taxe mentionnée à l'article 1520, est affecté au budget général de l'Etat.

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

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art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - 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I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

" } }, "LEGIARTI000042907947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042907947", "URL": "article/LEGI/ARTI/00/00/42/90/79/LEGIARTI000042907947.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du VI de l’article 8 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, les dispositions du 1° à 7° du I, à l'exception du b du 2°, s'appliquent à la cotisation sur la valeur ajoutée des entreprises :
\n
\n1° Due par les redevables au titre de 2021 et des années suivantes ;
\n
\n2° Versée par l'Etat aux communes, le cas échéant aux établissements publics de coopération intercommunale, ainsi qu'aux départements à compter de 2022.

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art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306309", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909551", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - art. L151-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022875445", "@fin": "2999-01-01", "#text": "I : Répartition des ressources", "@debut": "2010-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162658", "@fin": "2999-01-01", "#text": "Section I : Généralités", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049149409", "@fin": "1979-07-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311520", "@fin": "1980-01-11", "@num": "1379", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311521", "@fin": "1983-07-14", "@num": "1379", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311522", "@fin": "2005-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "1983-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311523", "@fin": "2007-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311524", "@fin": "2010-12-18", "@num": "1379", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260083", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642465", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381099", "@fin": "2014-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538181", "@fin": "2019-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993181", "@fin": "2020-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520869", "@fin": "2020-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907947", "@fin": "2022-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982739", "@fin": "2022-09-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464872", "@fin": "2022-06-16", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046543829", "@fin": "2022-12-03", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046674152", "@fin": "2023-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045916915", "@fin": "2022-12-31", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046896077", "@fin": "2999-01-01", "@num": "1379", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 53 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

" } }, "LEGIARTI000042907997": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042907997", "URL": "article/LEGI/ARTI/00/00/42/90/79/LEGIARTI000042907997.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 135 VI B de la loi n° 2018-1317 du 28 décembre 2018, les exonérations prévues à l'article 1586 ter s'appliquent à compter des impositions établies au titre de 2020.

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L351-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306130", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908072", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908009", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908014", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908104", "@num": "1599 bis", "#text": "Code général des impôts, CGI. - art. 1599 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@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": "LEGIARTI000047303743", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090473", "@num": "344 quindecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875694", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021641669", "@fin": "2027-01-01", "#text": "I bis : Cotisation sur la valeur ajoutée des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000021641667", "@fin": "2010-05-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202126", "@fin": "2011-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380876", "@fin": "2014-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429161", "@fin": "2015-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023368", "@fin": "2017-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809254", "@fin": "2019-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363846", "@fin": "2020-12-31", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907997", "@fin": "2023-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875592", "@fin": "2024-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048847020", "@fin": "2027-01-01", "@num": "1586 ter", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – 1. La cotisation sur la valeur ajoutée des entreprises est égale à une fraction de la valeur ajoutée produite par l'entreprise, telle que définie à l'article 1586 sexies.

Pour la détermination de la cotisation sur la valeur ajoutée des entreprises, on retient la valeur ajoutée produite et le chiffre d'affaires réalisé au cours de la période mentionnée à l'article 1586 quinquies, à l'exception, d'une part, de la valeur ajoutée afférente aux activités exonérées de cotisation foncière des entreprises en application des articles 1449 à 1463 B, à l'exception du 3° de l'article 1459, et, d'autre part, de la valeur ajoutée afférente aux activités exonérées de cotisation sur la valeur ajoutée des entreprises en application des I à III de l'article 1586 nonies. Cette valeur ajoutée fait, le cas échéant, l'objet de l'abattement prévu au IV de l'article 1586 nonies.

Un décret en Conseil d'Etat précise les modalités d'application du troisième alinéa.

2. La fraction de la valeur ajoutée mentionnée au 1 est obtenue en multipliant cette valeur ajoutée par un taux égal à 0,75 %.

" } }, "LEGIARTI000043968275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L318-8-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000043968275", "URL": "article/LEGI/ARTI/00/00/43/96/82/LEGIARTI000043968275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 220 de la loi n° 2021-1104 du 22 août 2021, l'inventaire prévu au présent article est engagé par l'autorité compétente dans un délai d'un an à compter de la promulgation de la présente loi. Il est finalisé dans un délai de deux ans.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043958212", "@num": "220", "#text": "LOI n°2021-1104 du 22 août 2021 - art. 220 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043956924", "@nortexte": "TREX2100379L", "@numtexte": "2021-1104", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2021-08-22" }, { "@id": "LEGIARTI000047296557", "@num": "18", "#text": "LOI n°2023-175 du 10 mars 2023 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000047294244", "@nortexte": "ENER2223572L", "@numtexte": "2023-175", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-03-10" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043968291", "@num": "L300-8", "#text": "Code de l'urbanisme - art. L300-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043968264", "@num": "L318-8-1", "#text": "Code de l'urbanisme - art. L318-8-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047994041", "@num": "L141-5-3", "#text": "Code de l'énergie - art. L141-5-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043968262", "@fin": "2999-01-01", "#text": "Section 4 : Zones d'activité économique", "@debut": "2021-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158581", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions relatives à certaines opérations", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143297", "@fin": "2999-01-01", "#text": "Titre Ier : Opérations d'aménagement", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128562", "@fin": "2999-01-01", "#text": "Livre III : Aménagement foncier", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043968275", "@fin": "2999-01-01", "@num": "L318-8-2", "@etat": "VIGUEUR", "@debut": "2021-08-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'autorité compétente en matière de création, d'aménagement et de gestion des zones d'activité économique définies à l'article L. 318-8-1 est chargée d'établir un inventaire des zones situées sur le territoire sur lequel elle exerce cette compétence.
\n
L'inventaire mentionné au premier alinéa du présent article comporte, pour chaque zone d'activité économique, les éléments suivants :
\n
1° Un état parcellaire des unités foncières composant la zone d'activité économique, comportant la surface de chaque unité foncière et l'identification du propriétaire ;
\n
2° L'identification des occupants de la zone d'activité économique ;
\n
3° Le taux de vacance de la zone d'activité économique, calculé en rapportant le nombre total d'unités foncières de la zone d'activité au nombre d'unités foncières qui ne sont plus affectées à une activité assujettie à la cotisation foncière des entreprises prévue à l'article 1447 du code général des impôts depuis au moins deux ans au 1er janvier de l'année d'imposition et qui sont restées inoccupées au cours de la même période.
\n
Après consultation des propriétaires et occupants des zones d'activité économique pendant une période de trente jours, l'inventaire est arrêté par l'autorité compétente. Il est ensuite transmis à l'autorité compétente en matière de schéma de cohérence territoriale et à l'autorité compétente en matière de document d'urbanisme ou de document en tenant lieu. Ce document est également transmis à l'autorité compétente en matière de programme local de l'habitat.
\n
L'inventaire est actualisé au moins tous les six ans.

" } }, "LEGIARTI000044982739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982739", "URL": "article/LEGI/ARTI/00/00/44/98/27/LEGIARTI000044982739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043829322", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000046196852", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044992477", "@num": "8", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044794512", "@num": "101", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000028531052", "@num": "L211-7-2", "#text": "Code de l'environnement - art. L211-7-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875777", "@num": "L2332-2", "#text": "Code général des collectivités territoriales - art. L2332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849653", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033878425", "@num": "L2334-7-2", "#text": "Code général des collectivités territoriales - art. L2334-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390789", "@num": "L2334-7-3", "#text": "Code général des collectivités territoriales - art. L2334-7-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849468", "@num": "L2336-2", "#text": "Code général des collectivités territoriales - art. L2336-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305965", "@num": "1380", "#text": "Code général des impôts, CGI. - art. 1380", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311528", "@num": "1381", "#text": "Code général des impôts, CGI. - art. 1381", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306041", "@num": "1393", "#text": "Code général des impôts, CGI. - art. 1393", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311763", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306286", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306290", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306309", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028531182", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - 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L151-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022875445", "@fin": "2999-01-01", "#text": "I : Répartition des ressources", "@debut": "2010-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162658", "@fin": "2999-01-01", "#text": "Section I : Généralités", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049149409", "@fin": "1979-07-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311520", "@fin": "1980-01-11", "@num": "1379", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311521", "@fin": "1983-07-14", "@num": "1379", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311522", "@fin": "2005-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "1983-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311523", "@fin": "2007-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311524", "@fin": "2010-12-18", "@num": "1379", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260083", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642465", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381099", "@fin": "2014-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538181", "@fin": "2019-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993181", "@fin": "2020-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520869", "@fin": "2020-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907947", "@fin": "2022-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982739", "@fin": "2022-09-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464872", "@fin": "2022-06-16", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046543829", "@fin": "2022-12-03", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046674152", "@fin": "2023-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045916915", "@fin": "2022-12-31", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046896077", "@fin": "2999-01-01", "@num": "1379", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 53 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

8° La taxe annuelle sur les installations de production d'électricité utilisant l'énergie mécanique du vent situées dans les eaux intérieures, la mer territoriale ou la zone économique exclusive, prévue à l'article 1519 B, dans les conditions prévues à l'article 1519 C ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

\n
" } }, "LEGIARTI000045916915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045916915", "URL": "article/LEGI/ARTI/00/00/45/91/69/LEGIARTI000045916915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2023.

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art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311763", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306286", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306290", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306309", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028531182", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - art. L151-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022875445", "@fin": "2999-01-01", "#text": "I : Répartition des ressources", "@debut": "2010-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162658", "@fin": "2999-01-01", "#text": "Section I : Généralités", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049149409", "@fin": "1979-07-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311520", "@fin": "1980-01-11", "@num": "1379", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311521", "@fin": "1983-07-14", "@num": "1379", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311522", "@fin": "2005-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "1983-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311523", "@fin": "2007-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311524", "@fin": "2010-12-18", "@num": "1379", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260083", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642465", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381099", "@fin": "2014-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538181", "@fin": "2019-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993181", "@fin": "2020-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520869", "@fin": "2020-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907947", "@fin": "2022-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982739", "@fin": "2022-09-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464872", "@fin": "2022-06-16", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046543829", "@fin": "2022-12-03", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046674152", "@fin": "2023-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045916915", "@fin": "2022-12-31", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046896077", "@fin": "2999-01-01", "@num": "1379", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 53% du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

16° La taxe d'aménagement dans les conditions prévues au 1° du I de l'article 1635 quater A. Sur délibérations concordantes, prises dans les conditions prévues au VI de l'article 1639 A bis, de l'organe délibérant de l'établissement public de coopération intercommunale et du conseil municipal de la commune membre intéressée, la commune peut reverser tout ou partie de la taxe à l'établissement public de coopération intercommunale ou aux groupements de collectivités dont elle est membre, compte tenu de la charge des équipements publics relevant, sur le territoire de cette commune, de sa compétence.

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis;

5° La taxe d'aménagement dans les conditions prévues au 2° du I de l'article 1635 quater A. Sur délibérations concordantes, prises dans les conditions prévues au VI de l'article 1639 A bis, de l'organe délibérant de l'établissement public de coopération intercommunale et du conseil municipal de la commune membre intéressée, la commune peut reverser tout ou partie de la taxe à l'établissement public de coopération intercommunale ou aux groupements de collectivités dont elle est membre, compte tenu de la charge des équipements publics relevant, sur le territoire de cette commune, de sa compétence.

\n
" } }, "LEGIARTI000046543829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-03", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046543829", "URL": "article/LEGI/ARTI/00/00/46/54/38/LEGIARTI000046543829.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2022-883 du 14 juin 2022, ces dispositions s'appliquent à compter de la date résultant du B du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.

Se reporter aux conditions d'application prévues à l’article 1^er du décret n° 2022-1102 du 1^er août 2022.

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L2334-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390789", "@num": "L2334-7-3", "#text": "Code général des collectivités territoriales - art. L2334-7-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849468", "@num": "L2336-2", "#text": "Code général des collectivités territoriales - art. 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art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306309", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028531182", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - 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\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 53 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

16° La taxe d'aménagement dans les conditions prévues au 1° du I de l'article 1635 quater A. Sur délibérations concordantes, prises dans les conditions prévues au VI de l'article 1639 A bis, de l'organe délibérant de l'établissement public de coopération intercommunale et du conseil municipal de la commune membre intéressée, la commune reverse tout ou partie de la taxe à l'établissement public de coopération intercommunale ou aux groupements de collectivités dont elle est membre, compte tenu de la charge des équipements publics relevant, sur le territoire de cette commune, de sa compétence.

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis;

5° La taxe d'aménagement dans les conditions prévues au 2° du I de l'article 1635 quater A. Sur délibérations concordantes, prises dans les conditions prévues au VI de l'article 1639 A bis, de l'organe délibérant de l'établissement public de coopération intercommunale et du conseil municipal de la commune membre intéressée, la commune reverse tout ou partie de la taxe à l'établissement public de coopération intercommunale ou aux groupements de collectivités dont elle est membre, compte tenu de la charge des équipements publics relevant, sur le territoire de cette commune, de sa compétence.

\n
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art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - 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art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - 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\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 53 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis;

\n
" } }, "LEGIARTI000046896077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046896077", "URL": "article/LEGI/ARTI/00/00/46/89/60/LEGIARTI000046896077.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\nConformément au C du XXVII de l’article 55 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions s'appliquent à la cotisation sur la valeur ajoutée des entreprises versée aux communes, aux établissements publics de coopération intercommunale et aux départements à compter du 1er janvier 2023.

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\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° (Abrogé) ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis;

\n
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Article 1447 AUTONOME MODIFIE, en vigueur du 01/07/1979 au 31/03/2000 (Code général des impôts)