{ "article": { "LEGIARTI000006306412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1595 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306412", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1595ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312126", "@num": "1584", "#text": "Code général des impôts, CGI. - art. 1584 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312227", "@num": "1595", "#text": "Code général des impôts, CGI. - art. 1595 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179832", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires. Taxes additionnelles à certains droits d'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162675", "@fin": "2999-01-01", "#text": "Section II : Autres taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306412", "@fin": "2999-01-01", "@num": "1595 ter", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taxes additionnelles prévues aux articles 1595 et 1595 bis ne s'appliquent pas aux ventes de meubles visées au 2 de l'article 1584.
\n
" } }, "LEGIARTI000006312126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1584", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312126", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1584AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 261 1 3° a", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874699", "#text": "LOI 71-1025 1971-12-24 ART. 10 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000046051155", "@num": "6", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 93", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736948", "@num": "L133-7", "#text": "Code du tourisme. - art. L133-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813653", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306346", "@num": "1584 bis", "#text": "Code général des impôts, CGI. - art. 1584 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306412", "@num": "1595 ter", "#text": "Code général des impôts, CGI. - art. 1595 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297169", "@num": "267", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { 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"2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701840", "@fin": "2022-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044073354", "@fin": "2999-01-01", "@num": "1584", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Est perçue, au profit des communes de plus de 5.000 habitants, ainsi que de celles d'une population inférieure classées comme stations balnéaires, thermales, climatiques, de tourisme et de sports d'hiver, une taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigibles sur les mutations à titre onéreux :

1° D'immeubles et de droits immobiliers situés sur leur territoire ;

2° De meubles corporels mentionnés à l'article 261-1-3°-a vendus publiquement dans la commune ;

3° D'offices ministériels ayant leur siège dans la commune ;

4° De fonds de commerce ou de clientèle établis sur leur territoire et des marchandises neuves dépendant de ces fonds ;

5° De droit à bail ou de bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, quelle que soit la forme donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement.

Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %.

Elle est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (1).

2. La taxe additionnelle prévue au 1 ne s'applique pas aux ventes publiques de meubles énumérées ci-après :

1° Ventes d'instruments et autres objets mobiliers dépendant d'une exploitation agricole ;

2° (Abrogé) ;

3° Ventes d'objets donnés en gage prévues par l'article 93 du code de commerce ;

4° Ventes opérées en vertu de l'article 11 de la loi du 30 avril 1906 sur les warrants agricoles ;

5° Ventes opérées en vertu de la loi du 8 août 1913 sur les warrants hôteliers en cas de non-paiement du warrant ;

6° Ventes de marchandises avariées par suite d'événements de mer et de débris de navires naufragés ;

7° Ventes de véhicules automobiles, de tracteurs agricoles, de cycles à moteur et remorques tractées ou semi-portées assujetties à la déclaration de mise en circulation et à l'immatriculation ;

8° (Abrogé) ;

9° Ventes d'aéronefs ainsi que de navires ou de bateaux servant soit à la navigation maritime, soit à la navigation intérieure, autres que les yachts ou bateaux de plaisance ;

10° (Abrogé).

1) La perception de cette taxe a été étendue aux communes du département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971.

" } }, "LEGIARTI000006312127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1584", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312127", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1584AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 1 3° a", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874699", "#text": "LOI 71-1025 1971-12-24 ART. 10 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000006317347", "@num": "28", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 28 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000046051155", "@num": "6", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 93", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736948", "@num": "L133-7", "#text": "Code du tourisme. - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312135", "@fin": "1999-03-31", "@num": "1584", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312136", "@fin": "2001-03-31", "@num": "1584", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312137", "@fin": "2002-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312138", "@fin": "2006-04-15", "@num": "1584", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312139", "@fin": "2011-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642399", "@fin": "2015-06-06", "@num": "1584", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701840", "@fin": "2022-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044073354", "@fin": "2999-01-01", "@num": "1584", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° D'immeubles et de droits immobiliers situés sur leur territoire ;

2° De meubles corporels mentionnés à l'article 261-1-3°-a vendus publiquement dans la commune ;

3° D'offices ministériels ayant leur siège dans la commune ;

4° De fonds de commerce ou de clientèle établis sur leur territoire et des marchandises neuves dépendant de ces fonds ;

Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %.

Dans le cas prévu au 1° du premier alinéa, elle s'ajoute au droit départemental d'enregistrement ou à la taxe départementale de publicité foncière mentionnés à l'article 1594 A, sauf lorsque la mutation est soumise au droit proportionnel de 0,60 %.

La taxe est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (1).

2. La taxe additionnelle prévue au 1 ne s'applique pas aux ventes publiques de meubles énumérées ci-après :

1° Ventes d'instruments et autres objets mobiliers dépendant d'une exploitation agricole ;

2° (Abrogé) ;

3° Ventes d'objets donnés en gage prévues par l'article 93 du code de commerce ;

4° Ventes opérées en vertu de l'article 11 de la loi du 30 avril 1906 sur les warrants agricoles ;

5° Ventes opérées en vertu de la loi du 8 août 1913 sur les warrants hôteliers en cas de non-paiement du warrant ;

6° Ventes de marchandises avariées par suite d'événements de mer et de débris de navires naufragés ;

8° (Abrogé) ;

9° Ventes d'aéronefs ainsi que de navires ou de bateaux servant soit à la navigation maritime, soit à la navigation intérieure, autres que les yachts ou bateaux de plaisance ;

10° (Abrogé).

(1) La perception de cette taxe a été étendue aux communes du département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971.

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Article 1595 ter AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts)