{ "article": { "LEGIARTI000006306330": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1565 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306330", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306330.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1565AFXXXXXAB" } }, "NOTA": { "CONTENU": "
NOTA : Loi n° 2006-1666, art. 25 VII :
\n
\"VII. - Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1791, 1564 bis, 1565 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191817", "@fin": "2999-01-01", "#text": "7° : Obligations des exploitants", "@debut": "1985-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006306329", "@fin": "2006-01-01", "@num": "1565 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306330", "@fin": "2006-12-27", "@num": "1565 sexies", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du I de l'article 1791 sont applicables aux infractions aux dispositions des articles 1564 bis et 1565 quinquies.
\n
" } }, "LEGIARTI000006322760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006322760", "URL": "article/LEGI/ARTI/00/00/06/32/27/LEGIARTI000006322760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAELAXXXXXX025AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1561, 1562, 1560", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000615000", "#text": "Loi 2006-1666 2006-12-21 Finances pour 2007 JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006299544", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300878", "@num": "124 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300909", "@num": "126 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311782", "@num": "1559", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1559 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311790", "@num": "1560", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306323", "@num": "1563 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1563 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306324", "@num": "1564 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1564 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306327", "@num": "1565 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306328", "@num": "1565 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306330", "@num": "1565 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306326", "@num": "1565 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305146", "@num": "613 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305148", "@num": "613 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305145", "@num": "613 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305144", "@num": "613 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305139", "@num": "613 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305140", "@num": "613 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305143", "@num": "613 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305142", "@num": "613 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305138", "@num": "613 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305147", "@num": "613 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 undecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147680", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134246", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114833", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084668", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2006-12-27" } ] }, "@cid": "JORFTEXT000000615000", "@nor": "ECOX0600160L", "@num": "2006-1666", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2006-1666 du 21 décembre 2006 de finances pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000615000", "@c_titre_court": "Loi n°2006-1666 du 21 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 (1).", "@debut": "2006-12-27", "@id_txt": "LEGITEXT000006055011", "@c_titre_court": "Loi n° 2006-1666 du 21 décembre 2006" } ], "@date_publi": "2006-12-27", "@date_signature": "2006-12-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006322760", "@fin": "2011-12-30", "@num": "25", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025074647", "@fin": "2999-01-01", "@num": "25", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. Paragraphes modificateurs
\n
VI. - 1. Les matchs organisés par le groupement d'intérêt public Coupe du monde de rugby 2007 à l'occasion de la coupe du monde de rugby en 2007 peuvent bénéficier, en tant que catégorie de compétitions, des dispositions relatives aux modalités d'exonération de l'impôt sur les spectacles prévues au b du 3° de l'article 1561 du code général des impôts.
\n
2. Quatre des manifestations sportives organisées par le groupement d'intérêt public Coupe du monde de rugby 2007 bénéficient de l'application du demi-tarif prévu au 5° de l'article 1562 du même code.
\n
3. Les conseils municipaux peuvent ne pas appliquer aux matchs organisés par le groupement d'intérêt public Coupe du monde de rugby 2007 la majoration du tarif de l'impôt prévue au II de l'article 1560 du même code.
\n
4. Les délibérations des conseils municipaux relatives à l'impôt sur les spectacles applicable au groupement d'intérêt public Coupe du monde de rugby 2007 prévues aux 1 et 3 du présent VI peuvent intervenir jusqu'au 30 juin 2007. Ces délibérations sont notifiées aux services fiscaux compétents au plus tard quinze jours après la date limite pour leur adoption.
\n
VII. - Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes.
" } }, "LEGIARTI000006323323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323323", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323323.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305706", "@num": "990 J", "#text": "CODE GENERAL DES IMMNPOTS, CGI. - art. 990 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294088", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300863", "@num": "121 quinquies DB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307263", "@num": "117", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308142", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307872", "@num": "137 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 137 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307365", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307924", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306330", "@num": "1565 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308026", "@num": "160 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306725", "@num": "1609 quatervicies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quatervicies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306936", "@num": "1649 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 A bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306974", "@num": "1649 nonies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312675", "@num": "1663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313525", "@num": "1671 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1671 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313558", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313570", "@num": "1681 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312778", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313604", "@num": "1693 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 quater (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313614", "@num": "1695 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312844", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312824", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313686", "@num": "1724 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1724 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308248", "@num": "175", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313105", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313146", "@num": "1789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313889", "@num": "1791 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1791 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313152", "@num": "1793 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1793 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313891", "@num": "1795 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1795 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313897", "@num": "1798", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1798 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314043", "@num": "1840 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314055", "@num": "1849", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1849 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313303", "@num": "1912", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1912 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313341", "@num": "1929", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303168", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303283", "@num": "199 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303481", "@num": "210 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 E (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303532", "@num": "217 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303528", "@num": "217 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303524", "@num": "217 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308697", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308108", "@num": "220 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309071", "@num": "238", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304021", "@num": "238 bis HR", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304038", "@num": "238 bis-0 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309461", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304308", "@num": "271 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309621", "@num": "298 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309695", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302331", "@num": "39 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307670", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307706", "@num": "39 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307607", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310036", "@num": "551", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 551 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305198", "@num": "655", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 655 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310783", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310415", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302579", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305552", "@num": "864", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 864 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311284", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114878", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions diverses.", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084692", "@fin": "2999-01-01", "#text": "Chapitre II : Simplification, harmonisation et aménagement du régime des pénalités", "@debut": "2005-12-08" } ] }, "@cid": "JORFTEXT000000261609", "@nor": "ECOX0500272R", "@num": "2005-1512", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000261609", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2005-12-08", "@id_txt": "LEGITEXT000006052811", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-12-08", "@date_signature": "2005-12-07", "@num_parution_jo": "0285" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323323", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305138", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305138.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613ACXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305138", "@fin": "2015-01-01", "@num": "613 ter", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les appareils automatiques installés dans les lieux publics sont soumis à un impôt annuel à taux fixe.
\n
Les appareils automatiques sont ceux qui procurent un spectacle, une audition, un jeu ou un divertissement et qui sont pourvus d'un dispositif mécanique, électrique ou autre, permettant leur mise en marche, leur fonctionnement ou leur arrêt.
\n
Ne sont pas soumis à cet impôt les appareils munis d'écouteurs individuels installés dans les salles d'audition de disques dans lesquelles il n'est servi aucune consommation.
" } }, "LEGIARTI000006305139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305139", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613ADXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305139", "@fin": "2015-01-01", "@num": "613 quater", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif d'imposition des appareils automatiques est fixé à 5 € par appareil et par an.

\n
\n
" } }, "LEGIARTI000006305140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305140", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305140.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AEXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305140", "@fin": "2015-01-01", "@num": "613 quinquies", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le redevable de l'impôt est l'exploitant d'appareils automatiques qui en assure l'entretien, qui encaisse la totalité des recettes et qui enregistre les bénéfices ou les pertes.
\n
" } }, "LEGIARTI000006305142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305142", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305142.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AFXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006305145", "@num": "613 nonies", "#text": "Code général des impôts, CGI. - art. 613 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305144", "@num": "613 octies", "#text": "Code général des impôts, CGI. - art. 613 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305142", "@fin": "2015-01-01", "@num": "613 sexies", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt est liquidé et recouvré par l'administration des douanes et droits indirects lors du dépôt de la déclaration prévue à l'article 613 octies et lors du dépôt annuel de la déclaration de renouvellement prévue à l'article 613 nonies.
\n
" } }, "LEGIARTI000006305143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305143", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305143.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AGXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305143", "@fin": "2015-01-01", "@num": "613 septies", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les appareils automatiques mis en service à partir du 1er juillet 1987 doivent être munis d'un compteur de recettes dont les caractéristiques et les modalités de fonctionnement sont fixées par arrêté.
\n
" } }, "LEGIARTI000006305144": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305144", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305144.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AHXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000019289807", "@num": "613 decies", "#text": "Code général des impôts, CGI. - art. 613 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289811", "@num": "613 nonies", "#text": "Code général des impôts, CGI. - art. 613 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305142", "@num": "613 sexies", "#text": "Code général des impôts, CGI. - art. 613 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305144", "@fin": "2015-01-01", "@num": "613 octies", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants d'appareils automatiques doivent, vingt-quatre heures avant l'ouverture des établissements ou vingt-quatre heures avant l'ouverture au public de la fête foraine, selon le cas, en faire la déclaration au service de l'administration des douanes et droits indirects le plus proche du lieu d'exploitation des appareils.
\n
" } }, "LEGIARTI000006305145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305145", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305145.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006305142", "@num": "613 sexies", "#text": "Code général des impôts, CGI. - art. 613 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305145", "@fin": "2008-08-06", "@num": "613 nonies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019289811", "@fin": "2015-01-01", "@num": "613 nonies", "@etat": "ABROGE", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les appareils automatiques exploités par des personnes non soumises au régime des activités ambulantes, prévu par les articles 1er et 2 de la loi n° 69-3 du 3 janvier 1969 relative à l'exercice des activités ambulantes et au régime applicable aux personnes circulant en France sans domicile ni résidence fixe, ayant pour activité exclusive la tenue d'établissements destinés au divertissement du public :
\n
1° La déclaration prévue à l'article 613 octies doit être appuyée d'un extrait du registre du commerce et des sociétés et être conforme au modèle fixé par un arrêté du ministre chargé du budget qui précise, en outre, les modalités de dépôt de ladite déclaration auprès de l'administration.
\n
Chaque appareil automatique fait l'objet d'une déclaration distincte. Il s'agit, selon le cas, d'une déclaration de première mise en service ou, dans le cas d'un appareil automatique déjà exploité l'année précédente, d'une déclaration de renouvellement ;
\n
2° La déclaration de première mise en service est déposée au moins vingt-quatre heures avant la date d'installation de l'appareil automatique et la déclaration de renouvellement entre le 1er janvier et le 31 mars de chaque année ;
\n
3° En contrepartie du paiement intégral de la taxe annuelle, l'administration remet à l'exploitant une vignette qui doit être apposée sur l'appareil automatique auquel elle se rapporte.
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La vignette peut être reportée d'un appareil retiré de l'exploitation sur un nouvel appareil mis en service pour le remplacer.
" } }, "LEGIARTI000006305146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305146", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305146", "@fin": "2008-08-06", "@num": "613 decies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019289807", "@fin": "2015-01-01", "@num": "613 decies", "@etat": "ABROGE", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les appareils automatiques exploités pendant la durée et dans l'enceinte des fêtes foraines par des personnes soumises au régime des activités ambulantes prévu par les articles 1er et 2 de la loi n° 69-3 du 3 janvier 1969 relative à l'exercice des activités ambulantes et au régime applicable aux personnes circulant en France sans domicile ni résidence fixe, la déclaration prévue à l'article 613 octies est souscrite auprès de l'administration au plus tard vingt-quatre heures avant la date d'ouverture au public de la fête foraine.
\n
" } }, "LEGIARTI000006305147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 undecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305147", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613AKXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305147", "@fin": "2015-01-01", "@num": "613 undecies", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de l'installation d'un appareil automatique chez un tiers, l'exploitant est tenu de déclarer à l'administration la part des recettes revenant à ce tiers. Le modèle de déclaration est fixé par arrêté.
\n
" } }, "LEGIARTI000006305148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "613 duodecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305148", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305148.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0613ALXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666 art. 25 VII (Finances pour 2007) :
\n
\" Les pertes de recettes résultant pour les communes de l'application des I à V sont compensées par un prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale. Cette compensation est égale au produit perçu en 2006 par les communes \".
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147064", "@fin": "2025-07-01", "#text": "Chapitre IV bis : Impôt sur les spectacles - Taxe sur les appareils automatiques", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305148", "@fin": "2015-01-01", "@num": "613 duodecies", "@etat": "ABROGE", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les appareils automatiques est perçu selon les règles, privilèges et garanties prévus en matière de contributions indirectes.
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Les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de contributions indirectes et par les tribunaux compétents en cette matière.
" } }, "LEGIARTI000006306974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 nonies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306974", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649CBXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "Code général des impôts, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304021", "@num": "238 bis HR", "#text": "Code général des impôts, CGI. - art. 238 bis HR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304034", "@num": "238 bis HY", "#text": "Code général des impôts, CGI. - art. 238 bis HY (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654303", "@num": "39 octies A", "#text": "Code général des impôts, CGI. - art. 39 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307215", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511478", "@num": "121 quinquies DB sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147104", "@fin": "2999-01-01", "#text": "Chapitre IV : Exonérations fiscales contractuelles et agréments", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306974", "@fin": "2018-12-31", "@num": "1649 nonies A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037992649", "@fin": "2999-01-01", "@num": "1649 nonies A", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'inexécution des engagements souscrits en vue d'obtenir un agrément administratif ou le non-respect des conditions auxquelles l'octroi de ce dernier a été subordonné entraîne le retrait de l'agrément, la déchéance des avantages fiscaux qui y sont attachés et l'exigibilité des impositions non acquittées du fait de celui-ci assorties de l'intérêt de retard prévu à l'article 1727, décompté de la date à laquelle ces impôts auraient dû être acquittés.
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Par dérogation aux dispositions ci-dessus, le ministre chargé de l'économie et des finances est autorisé à limiter les effets de la déchéance à une fraction des avantages obtenus du fait de l'agrément.
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2. Lorsque le bénéficiaire d'avantages fiscaux accordés du fait d'un agrément administratif ou d'une convention passée avec l'État se rend coupable, postérieurement à la date de l'agrément ou de la signature de la convention, d'une infraction fiscale reconnue frauduleuse par une décision judiciaire ayant autorité de chose jugée, il est déchu du bénéfice desdits avantages et les impôts dont il a été dispensé depuis la date de l'infraction deviennent immédiatement exigibles, sans préjudice de l'intérêt de retard prévu à l'article 1727 et décompté de la date à laquelle ils auraient dû être acquittés.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006322760", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306330", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006323323", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306330", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306330", "liens_entrants": true }

Article 1565 sexies AUTONOME ABROGE, en vigueur du 01/01/2006 au 27/12/2006 (Code général des impôts)