{ "article": { "LEGIARTI000006306433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006306433", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306433.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1382", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1382 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000028698588", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006274512", "@num": "13", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 13 (V) JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000720158", "#text": "Décret n°91-883 du 9 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000545997", "#text": "Décret n°93-1127 du 24 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000044084289", "@num": "2", "#text": "Décret n° 2007-3 du 1 janvier 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270676", "@nortexte": "BUDB0630176D", "@numtexte": "2007-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-01" }, { "@id": "LEGIARTI000023347067", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000044084011", "@num": "1", "#text": "Décret n°2021-1210 du 20 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044082986", "@nortexte": "CCPB2108147D", "@numtexte": "2021-1210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-20" }, { "@id": "LEGIARTI000043701715", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951775", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914280", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472281", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701898", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030012313", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430159", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448795", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306433", "@fin": "2011-01-01", "@num": "1599 ter A", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448689", "@fin": "2014-08-10", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355145", "@fin": "2015-06-06", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702033", "@fin": "2019-01-01", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992168", "@fin": "2019-06-08", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686667", "@fin": "2020-01-01", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472288", "@fin": "2020-01-01", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701925", "@fin": "2022-01-01", "@num": "1599 ter A", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914225", "@fin": "2999-01-01", "@num": "1599 ter A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues au 1° de l'article 1382 sont applicables aux régions.
\n
" } }, "LEGIARTI000006274512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006274512", "URL": "article/LEGI/ARTI/00/00/06/27/45/LEGIARTI000006274512.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDCXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 207, 1382 1°, 1394 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000704428", "#text": "Loi 82-1171 1982-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000704428", "@numtexte": "82-1171", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "LEGIARTI000006305966", "@num": "1382 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693429", "@num": "85-1404", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1404 du 30 décembre 1985 DE FINANCES RECTIFICATIVE POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693429", "@c_titre_court": "Loi n°85-1404 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1404 du 30 décembre 1985 de finances rectificative pour 1985 (1)", "@debut": "1985-12-31", "@id_txt": "LEGITEXT000006068884", "@c_titre_court": "Loi n° 85-1404 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274512", "@fin": "2999-01-01", "@num": "13", "@etat": "VIGUEUR", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001867238", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune perception n'est effectuée au profit du Trésor sur les transferts de biens liés à la mise en place des régions créées par la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions et la loi n° 82-1171 du 31 décembre 1982 portant organisation des régions de Guadeloupe, de Guyane, de Martinique et de la Réunion.
\n
Les exonérations prévues aux articles 207 1 6°, 1382 1° et 1394 2° du code général des impôts sont applicables aux régions.
" } }, "LEGIARTI000023347067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "108", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000023347067", "URL": "article/LEGI/ARTI/00/00/23/34/70/LEGIARTI000023347067.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023381117", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000023381115", "@num": "29", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 29 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000023380088", "@num": "42", "#text": "Loi n°2000-1352 du 30 décembre 2000 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000023381370", "@num": "53", "#text": "Loi n°2003-1311 du 30 décembre 2003 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023378769", "@num": "77", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 77 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023378565", "@num": "78", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 78 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363930", "@num": "50", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023381099", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381091", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380956", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380950", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380098", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381477", "@num": "1394 B", "#text": "Code général des impôts, CGI. - art. 1394 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381070", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381066", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380872", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380870", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380867", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380865", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380844", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380839", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380823", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380821", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380811", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380808", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381382", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381063", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381058", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381054", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381051", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381026", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381384", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381469", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381088", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306369", "@num": "1586 D", "#text": "Code général des impôts, CGI. - art. 1586 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306370", "@num": "1586 E", "#text": "Code général des impôts, CGI. - art. 1586 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380908", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380911", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380918", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380913", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380876", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381030", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641233", "@num": "1599 quinquies", "#text": "Code général des impôts, CGI. - art. 1599 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306436", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381076", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306633", "@num": "1609 nonies A ter", "#text": "Code général des impôts, CGI. - art. 1609 nonies A ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312367", "@num": "1609 nonies B", "#text": "Code général des impôts, CGI. - art. 1609 nonies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381126", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216181", "@num": "1609 nonies D", "#text": "Code général des impôts, CGI. - art. 1609 nonies D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259561", "@num": "1609 ter A", "#text": "Code général des impôts, CGI. - art. 1609 ter A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993231", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000023381346", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381107", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381463", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381102", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381374", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306856", "@num": "1639 B", "#text": "Code général des impôts, CGI. - art. 1639 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381163", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381113", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381022", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380893", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380931", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380929", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380797", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380795", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364617", "@num": "1649 A quater", "#text": "Code général des impôts, CGI. - art. 1649 A quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380887", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380791", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380885", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380883", "@num": "1731", "#text": "Code général des impôts, CGI. - art. 1731 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381020", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380881", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380969", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380991", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378275", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381003", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380986", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380981", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380997", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380963", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381634", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381614", "@num": "L2331-4", "#text": "Code général des collectivités territoriales - art. L2331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381511", "@num": "L2332-2", "#text": "Code général des collectivités territoriales - art. L2332-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381624", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381509", "@num": "L3332-1-1", "#text": "Code général des collectivités territoriales - art. L3332-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381607", "@num": "L3332-2", "#text": "Code général des collectivités territoriales - art. L3332-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381084", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381499", "@num": "L3413-1", "#text": "Code général des collectivités territoriales - art. L3413-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381617", "@num": "L4331-2", "#text": "Code général des collectivités territoriales - art. L4331-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381507", "@num": "L4331-2-1", "#text": "Code général des collectivités territoriales - art. L4331-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381496", "@num": "L4414-2", "#text": "Code général des collectivités territoriales - art. L4414-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381574", "@num": "L5211-19", "#text": "Code général des collectivités territoriales - art. L5211-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381563", "@num": "L5211-35-1", "#text": "Code général des collectivités territoriales - art. L5211-35-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381600", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381483", "@num": "L5215-20-1", "#text": "Code général des collectivités territoriales - art. L5215-20-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381480", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381589", "@num": "L5216-1", "#text": "Code général des collectivités territoriales - art. L5216-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381593", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381550", "@num": "L5334-11", "#text": "Code général des collectivités territoriales - art. L5334-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259887", "@num": "L5334-12", "#text": "Code général des collectivités territoriales - art. L5334-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381545", "@num": "L5334-13", "#text": "Code général des collectivités territoriales - art. L5334-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381540", "@num": "L5334-14", "#text": "Code général des collectivités territoriales - art. L5334-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381534", "@num": "L5334-16", "#text": "Code général des collectivités territoriales - art. L5334-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381559", "@num": "L5334-3", "#text": "Code général des collectivités territoriales - art. L5334-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381530", "@num": "L5334-4", "#text": "Code général des collectivités territoriales - art. L5334-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381554", "@num": "L5334-6", "#text": "Code général des collectivités territoriales - art. L5334-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023660292", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES ET BUDGÉTAIRES \r\nNON RATTACHÉES", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347056", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347058", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023314376", "@nor": "BCRX1023155L", "@num": "2010-1657", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023314376", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023347050", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023347067", "@fin": "2011-01-01", "@num": "108", "@etat": "MODIFIE", "@debut": "2010-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023727722", "@fin": "2015-03-22", "@num": "108", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574432", "@fin": "2024-01-01", "@num": "108", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046876033", "@fin": "2999-01-01", "@num": "108", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023315177", "@fin": "2999-01-01", "@num": "108", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1447, Art. 1459, Art. 1460, Art. 1464, Art. 1464 C, Art. 1466 A, Art. 1466 F, Art. 1467, Art. 1467 A, Art. 1473, Art. 1476, Art. 1478, Art. 1518 B, Art. 1647 C septies, Art. 1647 D, Art. 1679 quinquies\n
\n

\n
\n
\n

B. - Par exception aux dispositions du I de l'article 1477 du code général des impôts, les contribuables qui deviennent redevables de la cotisation foncière des entreprises au titre de l'année d'imposition 2011 par application du A doivent déclarer les bases de cotisation foncière des entreprises dans les deux mois suivant la publication au Journal officiel de la présente loi.

M. - L'imposition à la cotisation foncière des entreprises au titre de l'année 2010 des sociétés de fait et des sociétés en participation est libellée au nom du ou des associés connus des tiers.

O. - 2. Pour la détermination de la valeur locative servant de base à la cotisation foncière des entreprises, les dispositions de l'article 1518 B du code général des impôts telles qu'elles résultent du 1 s'appliquent à compter du 1er janvier 2010 et les dispositions de l'avant-dernier alinéa de cet article résultant du 1 s'appliquent aux immobilisations cédées à compter du 1er janvier 2010.

T. - Les exonérations et abattements de cotisation foncière des entreprises prévus aux I ter, I quater et I quinquies de l'article 1466 A du code général des impôts dans leur rédaction en vigueur au 31 décembre 2009 et applicables dans les conditions prévues au II du 5.3.2 de l'article 2 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 s'appliquent dans la limite du montant de base nette imposable fixé, pour 2011, à :

- 26 955 € s'agissant des exonérations et abattements prévus au I ter de l'article 1466 A ;

- 72 709 € s'agissant des exonérations et abattements prévus au I quater ou au I quinquies du même article.

Le montant de la base nette éligible à l'exonération ou à l'abattement est actualisé chaque année en fonction de la variation de l'indice des prix à la consommation hors tabac.

\n
\n
\n

II. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 octies, Art. 1586 nonies, Art. 1647, Art. 1649 quater B quater, Art. 1679 septies, Art. 1731, Art. 1770 decies\n
\n

G. - Les exonérations et abattements de cotisation sur la valeur ajoutée des entreprises en application des I ter, I quater et I quinquies de l'article 1466 A dans leur rédaction en vigueur au 31 décembre 2009 et applicables dans les conditions prévues au II du 5.3.2 de l'article 2 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 s'appliquent dans la limite de valeur ajoutée par établissement fixée, pour 2011, à :

- 133 775 € s'agissant des exonérations et abattements prévus au I ter du même article 1466 A ;

- 363 549 € s'agissant des exonérations et abattements prévus aux I quater ou I quinquies du même article.

Cette limite est actualisée chaque année en fonction de la variation de l'indice des prix à la consommation hors tabac.

\n
\n
\n

III. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1647 B sexies, Art. 1647 C quinquies B\n
\n

\n
\n
\n

IV. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 39, Art. 39 quinquies D, Art. 44 sexies, Art. 239 sexies D, Art. 44 octies, Art. 44 octies A, Art. 217 sexdecies, Art. 722 bis, Art. 1383 B, Art. 1383 C\n
\n

\n
\n
\n

V. et VI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1599 quater A bis, Art. 1519 H, Art. 1641, Art. 1736, Art. 1635 sexies
\n

\n
\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1649 A quater\n
\n

VII. - Portée des délibérations prises en 2009 s'agissant des exonérations en faveur des établissements implantés dans les zones de restructuration de la défense et des librairies indépendantes de référence :

Les délibérations prises avant le 1er octobre 2009, conformément à l'article 1639 A bis du code général des impôts, par les conseils municipaux et les organes délibérants des établissements publics de coopération intercommunale dotés d'une fiscalité propre pour l'application des exonérations prévues à l'article 1464 I et au I quinquies B de l'article 1466 A du même code s'appliquent à compter de l'année 2010 aux impositions de cotisation foncière des entreprises et, dans les conditions prévues à l'article 1586 nonies du même code, aux impositions de cotisation sur la valeur ajoutée des entreprises. Ces délibérations peuvent être rapportées, dans les conditions prévues au I de l'article 1639 A bis du même code, pour les impositions établies au titre de 2011.

Les délibérations prises avant le 1er octobre 2009, conformément au même article 1639 A bis, par les conseils généraux et les conseils régionaux pour l'application des exonérations prévues à l'article 1464 I et au I quinquies B de l'article 1466 A du même code s'appliquent à compter de l'année 2010 aux impositions de cotisation sur la valeur ajoutée des entreprises dans les conditions prévues à l'article 1586 nonies du même code. Ces délibérations peuvent être rapportées, dans les conditions prévues au I de l'article 1639 A bis du même code, pour les impositions établies au titre de 2011.

\n
\n
\n

VIII. et IX. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1600, Art. 1411, Art. 1414 A\n
\n

\n
\n
\n

X. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1379, Art. 1379-0 bis, Art. 1586\n
\n

- LOI n°2009-1673 du 30 décembre 2009
\n Art. 78\n
\n

- Code général des collectivités territoriales
\n Art. L3332-2-1\n
\n

\n
\n
\n

XI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
Art. 1379-0 bis
\n

- LOI n°2009-1673 du 30 décembre 2009
Art. 77
\n

\n
\n
\n

A. - Pour les impositions établies au titre de l'année 2011 et par dérogation aux dispositions du I de l'article 1639 A bis du code général des impôts, la date limite de vote des délibérations relatives à la taxe d'habitation prévues à l'article 1411 du même code est reportée au 1er novembre 2010. Cette date est reportée au 1er décembre 2010 lorsque la commune ou l'établissement public de coopération intercommunale à fiscalité propre ayant délibéré sur les abattements mentionnés au même article 1411 en 2010 souhaite modifier la délibération ainsi adoptée.
\n

XII. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1640 C, Art. 1638 quater, Art. 1636 B sexies
\n

\n
\n
\n
\n

XIII. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
Art. 1609 nonies C
\n

- Loi n°80-10 du 10 janvier 1980
\n Art. 11, Art. 29\n
\n

\n
\n
\n

C. - A titre dérogatoire, les syndicats d'agglomération nouvelle et les conseils municipaux de leurs communes membres peuvent, par délibérations concordantes prises à la majorité qualifiée prévue au premier alinéa du II de l'article L. 5211-5 du code général des collectivités territoriales, procéder dans les cinq ans qui suivent la promulgation de la présente loi à la révision du montant de la dotation de coopération.
\n

\n
\n
\n

XIV. et XVI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1640 B\n
\n

- LOI n°2009-1673 du 30 décembre 2009
Art. 78
\n

\n
\n
\n

XVII. et XVIII. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
Art. 1636 B octies
\n

- LOI n°2009-1673 du 30 décembre 2009
\n Art. 2\n
\n

\n
\n

XIX. et XX. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1519 I, Art. 1384 B, Art. 1519 A, Art. 1609 nonies C, Art. 1639 A bis\n
\n

- Loi
\n Art. 42\n
\n

- Loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003
\n Art. 53\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1586 D, Art. 1586 E, Art. 1599 ter A, Art. 1599 ter B, Art. 1599 ter D, Art. 1599 ter E, Art. 1599 quinquies, Art. 1609 ter A, Art. 1609 nonies D, Art. 1609 nonies A ter, Art. 1609 nonies B, Art. 1639 B\n
\n

\n
\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1379-0 bis, Art. 1394 B, Art. 1520, Art. 1636 B sexies, Art. 1638 bis, Art. 1647 D\n
\n

\n
\n

XXI. - A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. L2332-2, Art. L3332-1-1, Art. L4331-2-1, Art. L3413-1, Art. L4414-2, Art. L5215-20-1, Art. L5215-32
\n

\n
\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. L5211-19, Art. L5211-35-1, Art. L5334-3, Art. L5334-4, Art. L5334-6, Art. L5334-7, Art. L5334-9, Art. L5334-11, Art. L5334-13, Art. L5334-14, Art. L5334-16\n
\n

\n
\n
\n
\n
\n

A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. L5334-12\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. L2331-3, Art. L3332-1, Art. L4331-2, Art. L2331-4, Art. L3332-2, Art. L5214-23, Art. L5215-32, Art. L5216-8, Art. L5216-1\n
\n

\n
\n
\n
\n

XXII. - Entrée en vigueur :

Le C du II, le b du 2° du D du II, le dernier alinéa du b du 3° du D du II, le dernier alinéa du d du 4° du D du II, le 4° du E du II, le B du III, le D du IV, les 1° à 3° du A du XII, le XIV, le XV, le XVII, le XVIII, le 2 du A du XIX et le XX s'appliquent à compter du 1er janvier 2010.

Le 2° du B du II s'applique aux dégrèvements demandés à compter du 1er janvier 2011.

Le B du XII s'applique aux rattachements de communes à un établissement public de coopération intercommunale qui prennent effet fiscalement à compter de l'année 2012 ou des années suivantes.

XXIII. - Les dispositions relatives au second alinéa du 1 du II, au 2 du II, à la première phrase du 3 du II et au 1 du II ter de l'article 1411 du code général des impôts prévues au A du IX sont applicables pour les délibérations prises à compter de 2011.

\n
\n
\n
\n
\n
\n
\n
\n
\n
" } }, "LEGIARTI000028417852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028417852", "URL": "article/LEGI/ARTI/00/00/28/41/78/LEGIARTI000028417852.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 108 II : Ces dispositions s'appliquent à compter du 1er avril 2014 et s'appliquent aux vols effectués à compter de la même date.

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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des taxes mentionnées aux articles 1600-0 O, 1600-0 P et 1600-0 R et sur celui des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVI. – Pour frais de recouvrement, l'Etat prélève 1 % des sommes recouvrées au titre de la contribution de supervision pour le compte de la Banque de France dans les conditions prévues par le VIII de l'article L. 612-20 du code monétaire et financier.

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

Les sommes prélevées en application du premier alinéa du présent XVII par les agents comptables du budget annexe \" Contrôle et exploitation aériens \" mentionnés au V de l'article 302 bis K sont affectées au budget annexe précité.

\n
" } }, "LEGIARTI000028444378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028444378", "URL": "article/LEGI/ARTI/00/00/28/44/43/LEGIARTI000028444378.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914206", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000028444378", "@fin": "2019-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992151", "@fin": "2019-06-08", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686661", "@fin": "2020-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472281", "@fin": "2022-01-01", "@num": "1599 ter K", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les dispositions des articles 1599 ter A à 1599 ter I sont applicables dans les départements d'outre-mer sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000028448792": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448792", "URL": "article/LEGI/ARTI/00/00/28/44/87/LEGIARTI000028448792.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
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\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043427587", "@num": "1", "#text": "Décret n°2021-510 du 28 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043426847", "@nortexte": "MTRD2112614D", "@numtexte": "2021-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-28" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044972553", "@num": "D6241-8", "#text": "Code du travail - art. D6241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981935", "@num": "L6241-1-1", "#text": "Code du travail - art. L6241-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839886", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189870", "@fin": "2999-01-01", "#text": "Section 1 : Principes.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904089", "@fin": "2014-01-01", "@num": "L6241-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448792", "@fin": "2019-01-01", "@num": "L6241-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992096", "@fin": "2022-01-01", "@num": "L6241-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701715", "@fin": "2021-12-31", "@num": "L6241-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981949", "@fin": "2999-01-01", "@num": "L6241-1", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe d'apprentissage est régie par les articles 1599 ter A à 1599 ter M du code général des impôts.

Les dispositions du présent chapitre déterminent les conditions dans lesquelles l'employeur s'acquitte de la contribution supplémentaire à l'apprentissage et des fractions de la taxe d'apprentissage réservées au développement de l'apprentissage.

" } }, "LEGIARTI000028448795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448795", "URL": "article/LEGI/ARTI/00/00/28/44/87/LEGIARTI000028448795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2013-371 QPC du 7 mars 2014 (NOR CSCX1405774S), le Conseil constitutionnel a déclaré le premier alinéa du paragraphe V de l'article 230 H du code général des impôts conforme à la Constitution, sous la réserve énoncée au considérant 9.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028456485", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025798253", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042547", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises de deux cent cinquante salariés et plus qui sont redevables de la taxe d'apprentissage en application de l'article 1599 ter A et dont l'effectif annuel moyen, pour l'ensemble des catégories suivantes, est inférieur à un seuil :

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

2° Les jeunes accomplissant un volontariat international en entreprise régi par la section 1 du chapitre II du titre II du livre Ier du code du service national ou bénéficiant d'une convention industrielle de formation par la recherche.

Ce seuil est égal à 4 % de l'effectif annuel moyen de l'entreprise, calculé dans les conditions définies à l'article L. 1111-2 du code du travail, au cours de l'année de référence. Le respect du seuil est apprécié en calculant un pourcentage exprimant le rapport entre les effectifs des 1° et 2° du présent I et l'effectif annuel moyen de l'entreprise. Ce seuil est porté à 5 % à compter des rémunérations versées en 2015.

Les entreprises dont l'effectif annuel moyen des salariés relevant des catégories définies au 1° est supérieur ou égal à 3 % de l'effectif annuel moyen de l'entreprise peuvent, à compter de l'année 2012, être exonérées de la contribution supplémentaire à l'apprentissage au titre de l'année considérée si elles remplissent l'une des conditions suivantes :

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

b) L'entreprise a connu une progression de l'effectif annuel moyen des salariés relevant des catégories définies au même 1° et relève d'une branche couverte par un accord prévoyant au titre de l'année une progression d'au moins 10 % du nombre de salariés relevant des catégories définies audit 1° dans les entreprises de deux cent cinquante salariés et plus et justifiant, par rapport à l'année précédente, que la progression est atteinte dans les proportions prévues par l'accord au titre de l'année considérée.

II.-Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C du présent code.

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif annuel moyen de l'entreprise excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;

2° 0,1 % lorsque ce pourcentage est au moins égal à 1 % et inférieur à 3 %. A compter de la contribution due au titre des rémunérations versées en 2015, ce taux est porté à 0,2 % lorsque le pourcentage est au moins égal à 1 % et inférieur à 2 % ;

3° 0,05 % lorsque ce pourcentage est au moins égal à 3 % et inférieur à 4 % et, à compter de la contribution due au titre des rémunérations versées en 2015, au moins égal à 3 % et inférieur à 5 %.

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III. ― Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.

IV. ― Les dépenses visées aux articles 1599 ter E, 1599 ter F et 1599 ter G ne sont pas admises en exonération de la contribution mentionnée au I.

Les articles 1599 ter K, 1599 ter L, 1599 ter M et les I et III de l'article 1678 quinquies sont applicables à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. ― Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires. A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies, majoré de l'insuffisance constatée.

Le produit de la contribution supplémentaire à l'apprentissage est affecté aux centres de formation d'apprentis et aux sections d'apprentissage, selon les modalités définies en application du II de l'article L. 6241-2 du code du travail.
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Les organismes mentionnés au premier alinéa reversent les sommes perçues en application du même premier alinéa au plus tard le 31 mai de la même année.

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" } }, "LEGIARTI000028698588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698588", "URL": "article/LEGI/ARTI/00/00/28/69/85/LEGIARTI000028698588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671467", "@num": "26", "#text": "Décret n°72-283 du 12 avril 1972 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006664505", "@num": "18", "#text": "Décret n°72-1208 du 27 décembre 1972 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695977", "@numtexte": "72-1208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "LEGIARTI000006671525", "@num": "10", "#text": "Décret n°73-137 du 13 février 1973 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510712", "@numtexte": "73-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-13" }, { "@id": "LEGIARTI000028685203", "@num": "19", "#text": "LOI n°2014-288\n du 5 mars 2014 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000043695313", "@num": "7", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000044946057", "@num": "1", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006294132", "@num": "140 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805617", "@num": "R119-31", "#text": "Code du travail - art. R119-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039790352", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671186", "@fin": "2011-12-30", "@num": "9", "@etat": "MODIFIE", "@debut": "1971-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076688", "@fin": "2014-01-01", "@num": "9", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028698588", "@fin": "2022-01-01", "@num": "9", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A compter de la date d'application, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, de la loi n° 71-576 du 16 juillet 1971, relative à l'apprentissage, la taxe instituée par l'article 1599 ter A du code général des impôts sera également due par les employeurs visés au 2 dudit article pour les établissements situés dans les trois départements, quel que soit le siège du principal établissement de l'entreprise.

Les conditions dans lesquelles la présente loi sera applicable dans les départements d'outre-mer seront déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000028698618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698618", "URL": "article/LEGI/ARTI/00/00/28/69/86/LEGIARTI000028698618.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028698591", "@num": "2", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000032926230", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000019225734", "@num": "Annexe", "#text": "Arrêté du 2 juillet 2008 - art. 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Sous réserve d'avoir satisfait aux dispositions des articles L. 6241-1 et L. 6241-2, les employeurs mentionnés au 2 de l'article 1599 ter A du code général des impôts bénéficient d'une exonération totale ou partielle de la taxe d'apprentissage à raison :

1° Des dépenses réellement exposées afin de favoriser des formations technologiques et professionnelles dispensées hors du cadre de l'apprentissage ;

2° Des subventions versées au centre de formation d'apprentis ou à la section d'apprentissage au titre du concours financier obligatoire mentionné à l'article L. 6241-4 et en complément du montant déjà versé au titre du solde du quota mentionné à l'article L. 6241-2, lorsque ce montant déjà versé est inférieur à celui des concours financiers obligatoires dus à ce centre de formation d'apprentis ou à cette section d'apprentissage.

Les formations technologiques et professionnelles mentionnées au 1° sont celles qui, dispensées dans le cadre de la formation initiale, conduisent à des diplômes ou titres enregistrés au répertoire national des certifications professionnelles et classés dans la nomenclature interministérielle des niveaux de formation. Ces formations sont dispensées, à temps complet et de manière continue ou selon un rythme approprié, dans le cadre de l'article L. 813-9 du code rural et de la pêche maritime.

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\n
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L6242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II.-Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

\n
\n

IV. ― Les dépenses visées aux articles 1599 ter E, 1599 ter F et 1599 ter G ne sont pas admises en exonération de la contribution mentionnée au I.

Les organismes mentionnés au premier alinéa reversent les sommes perçues en application du même premier alinéa au plus tard le 31 mai de la même année.

\n
" } }, "LEGIARTI000029355155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355155", "URL": "article/LEGI/ARTI/00/00/29/35/51/LEGIARTI000029355155.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2014-891 du 8 août 2014, art. 8 VI, ces dispositions s'appliquent aux impositions dues au titre des rémunérations versées à compter du 1er janvier 2014.

Toutefois, les exonérations attachées aux dépenses libératoires engagées, au titre de ces mêmes impositions, du 1er janvier 2014 jusqu'à la publication de la présente loi sont maintenues sur le fondement des dispositions en vigueur à la date du versement effectif de ces dépenses.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000029350536", "@num": "8", "#text": "LOI n°2014-891 du 8 août 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. L6243-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355053", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444222", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030012313", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

IV. – Les dépenses visées aux articles 1599 ter E, 1599 ter F et 1599 ter G ne sont pas admises en exonération de la contribution mentionnée au I.

V. – Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires. A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies, majoré de l'insuffisance constatée.

Les organismes mentionnés au premier alinéa reversent les sommes perçues en application du même premier alinéa au plus tard le 15 juillet de la même année.

" } }, "LEGIARTI000029961822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000029961822", "URL": "article/LEGI/ARTI/00/00/29/96/18/LEGIARTI000029961822.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 108 II : Ces dispositions s'appliquent à compter du 1er avril 2014 et s'appliquent aux vols effectués à compter de la même date.

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"2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des taxes mentionnées aux articles 1600-0 P et 1600-0 R et sur celui des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

\n
" } }, "LEGIARTI000030012313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1655 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030012313", "URL": "article/LEGI/ARTI/00/00/30/01/23/LEGIARTI000030012313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030009183", "@num": "51", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030938623", "#text": "DÉCRET n°2015-910 du 23 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931121", "@nortexte": "VJSV1514518D", "@numtexte": "2015-910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000042049662", "@num": "1", "#text": "DÉCRET n°2015-910 du 23 juillet 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931121", "@nortexte": "VJSV1514518D", "@numtexte": "2015-910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-23" }, { "@id": "LEGITEXT000036787290", "#text": "Décret n°2018-260 du 9 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036786793", "@nortexte": "SPOV1805654D", "@numtexte": "2018-260", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-09" }, { "@id": "LEGIARTI000048833483", "@num": "128", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000042048555", "#text": "Décret n°2020-796 du 27 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042045998", "@nortexte": "SPOV2005407D", "@numtexte": "2020-796", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-27" }, { "@id": "LEGIARTI000006229161", "@num": "L233-1", "#text": "Code de commerce - art. L233-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306728", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303110", "@num": "182 B", "#text": "Code général des impôts, CGI. - art. 182 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303408", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308868", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308920", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308931", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006547545", "@num": "L131-14", "#text": "Code du sport. - art. L131-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030012311", "@fin": "2999-01-01", "#text": "VIII : Organismes chargés de l'organisation d'une compétition sportive internationale", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147108", "@fin": "2999-01-01", "#text": "Chapitre II : Régime de certains organismes et sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000030012313", "@fin": "2019-01-01", "@num": "1655 septies", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992104", "@fin": "2023-01-01", "@num": "1655 septies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868436", "@fin": "2999-01-01", "@num": "1655 septies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les organismes chargés de l'organisation en France d'une compétition sportive internationale et, le cas échéant, les filiales de ces organismes, au sens de l'article L. 233-1 du code de commerce, ne sont pas redevables :

1° A raison des bénéfices réalisés en France et des revenus de source française versés ou perçus, lorsque ces bénéfices et ces revenus sont directement liés à l'organisation de la compétition sportive internationale :

a) De l'impôt sur les sociétés prévu à l'article 205 du présent code ;

b) De l'impôt sur le revenu au titre des bénéfices industriels et commerciaux définis aux articles 34 et 35 ;

c) De la retenue à la source prévue à l'article 119 bis ;

d) De la retenue à la source prévue aux b et c du I de l'article 182 B ;

2° A raison des rémunérations versées aux salariés de l'organisme et des sociétés mentionnées au premier alinéa du présent I, lorsque les fonctions exercées par ces salariés sont directement liées à l'organisation de la compétition sportive internationale :

a) De la taxe sur les salaires prévue à l'article 231 ;

b) Des participations mentionnées aux articles 235 bis et 235 ter C ;

c) De la taxe d'apprentissage prévue à l'article 1599 ter A ;

d) De la contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies ;

3° Sous réserve du 2°, des impôts prévus aux titres Ier à II bis de la deuxième partie du présent livre, à l'exception des taxes foncières sur les propriétés bâties et non bâties et de leurs taxes annexes, lorsque leur fait générateur est directement lié à l'organisation de la compétition sportive internationale.

II. – La compétition sportive internationale dont l'organisation ouvre droit au bénéfice du régime défini au I s'entend de celle satisfaisant aux critères cumulatifs suivants :

1° Etre attribuée dans le cadre d'une sélection par un comité international, sur candidature d'une personne publique ou d'une fédération sportive nationale délégataire, définie à l'article L. 131-14 du code du sport ;

2° Etre de niveau au moins équivalent à un championnat d'Europe ;

3° Etre organisée de façon exceptionnelle sur le territoire français ;

4° Entraîner des retombées économiques exceptionnelles.

La qualité de compétition sportive internationale, au sens du présent II, est reconnue par décret.

III. – Les I et II s'appliquent aux compétitions pour lesquelles la décision d'attribution à la France est intervenue avant le 31 décembre 2017.

IV. – Les commissions permanentes chargées des finances et les commissions permanentes compétentes en matière de sport de l'Assemblée nationale et du Sénat reçoivent pour information, au moment du dépôt du dossier de candidature au comité international par la personne publique ou la fédération mentionnée au 1° du II, les lettres d'engagement de l'Etat pour l'accueil en France d'une compétition sportive internationale susceptible de bénéficier du régime fiscal défini au I.

" } }, "LEGIARTI000031087407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-08-19" } }, "META_COMMUN": { "ID": "LEGIARTI000031087407", "URL": "article/LEGI/ARTI/00/00/31/08/74/LEGIARTI000031087407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028698591", "@num": "2", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000032926230", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000019225734", "@num": "Annexe", "#text": "Arrêté du 2 juillet 2008 - art. 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1° Des dépenses réellement exposées afin de favoriser des formations technologiques et professionnelles dispensées hors du cadre de l'apprentissage ;

2° Des subventions versées au centre de formation d'apprentis ou à la section d'apprentissage, soit au titre du concours financier obligatoire mentionné à l'article L. 6241-4 et en complément du montant déjà versé au titre du solde du quota mentionné au II de l'article L. 6241-2, lorsque ce montant déjà versé est inférieur à celui des concours financiers obligatoires dus à ce centre de formation d'apprentis ou à cette section d'apprentissage, soit sous forme de matériels à visée pédagogique de qualité conforme aux besoins de la formation en vue de réaliser des actions de formation.

" } }, "LEGIARTI000031779420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031779420", "URL": "article/LEGI/ARTI/00/00/31/77/94/LEGIARTI000031779420.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 108 II : Ces dispositions s'appliquent à compter du 1er avril 2014 et s'appliquent aux vols effectués à compter de la même date.

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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781826", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@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": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740529", "@num": "L154-1", "#text": "Code de la sécurité sociale. - art. L154-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802241", "@num": "L425-1", "#text": "Code des assurances - art. 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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article 1600-0 R et sur celui des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la part mentionnée au IV de l'article 48 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016.

" } }, "LEGIARTI000032261159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-03-21" } }, "META_COMMUN": { "ID": "LEGIARTI000032261159", "URL": "article/LEGI/ARTI/00/00/32/26/11/LEGIARTI000032261159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306728", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032260543", "@nor": "ETSD1529539A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 8 décembre 2015 relatif au plafonnement et à l'imputation des frais de collecte et de gestion mentionnés à l'article R. 6242-15 du code du travail des organismes collecteurs de la taxe d'apprentissage habilités au titre des articles L. 6242-1 et L. 6242-2 du code du travail et des organismes mentionnés à l'article 41 de la loi n° 2015-994 du 17 août 2015 relative au dialogue social et à l'emploi", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032260543", "@c_titre_court": "Arrêté du 8 décembre 2015" }, { "@fin": "2999-01-01", "#text": "Arrêté du 8 décembre 2015 relatif au plafonnement et à l'imputation des frais de collecte et de gestion mentionnés à l'article R. 6242-15 du code du travail des organismes collecteurs de la taxe d'apprentissage habilités au titre des articles L. 6242-1 et L. 6242-2 du code du travail et des organismes mentionnés à l'article 41 de la loi n° 2015-994 du 17 août 2015 relative au dialogue social et à l'emploi", "@debut": "2016-03-21", "@id_txt": "LEGITEXT000032261146", "@c_titre_court": "Arrêté du 8 décembre 2015" } ], "@ministere": "Ministère du travail, de l'emploi, de la formation professionnelle et du dialogue social", "@date_publi": "2016-03-20", "@date_signature": "2015-12-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032261159", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2016-03-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032260560", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Dans le respect des règles de plafonnement des frais de collecte et de gestion définies à l'article 3, les frais de collecte et de gestion mentionnés à l'article 1er sont prélevés :
a) Sur les fonds issus de la collecte auprès des employeurs de la taxe d'apprentissage et de la contribution supplémentaire à l'apprentissage définies respectivement aux articles 1599 ter A et 1609 quinvicies du code général des impôts, à l'exclusion des sommes perçues se rapportant aux versements mentionnés au I de l'article L. 6241-2 du code du travail, dans la limite de 1,5 % des fonds précités ;
b) Le cas échéant, sur les fonds qui n'ont pas été affectés par les employeurs redevables de la taxe d'apprentissage et de la contribution supplémentaire à l'apprentissage aux centres et établissements susceptibles d'en bénéficier.

" } }, "LEGIARTI000033240614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033240614", "URL": "article/LEGI/ARTI/00/00/33/24/06/LEGIARTI000033240614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2016-1361 du 12 octobre 2016, ces dispositions sont applicables aux revenus versés à compter du 1er janvier 2017.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034448543", "@num": "3", "#text": "Arrêté du 19 février 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. 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art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025258211", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250708", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 38-0 septdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576602", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576535", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306728", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302995", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303105", "@num": "182 A", "#text": "Code général des impôts, CGI. - art. 182 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307082", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302559", "@num": "80 quaterdecies", "#text": "Code général des impôts, CGI. - art. 80 quaterdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316231", "@num": "R*81 A-1", "#text": "Livre des procédures fiscales - art. 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"BLOC_TEXTUEL": { "CONTENU": "

La déclaration mentionnée à l'article 87 du code général des impôts doit comporter, par établissement, les indications suivantes :

1° Concernant le déclarant :

a) Les noms et prénoms ou raison sociale, adresse, numéro SIRET et code APE (Activité principale exercée). Les entreprises à établissements multiples indiquent l'établissement qui a déposé la déclaration de résultats ;

b) L'effectif au dernier jour de la période déclarée ;

c) Pour les employeurs assujettis à la taxe sur les salaires, l'assiette au taux normal et aux taux majorés ou, pour ceux n'entrant pas dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale, le montant de la taxe sur les salaires ;

d) Pour les employeurs assujettis à la taxe d'apprentissage conformément à l'article 1599 ter A du code général des impôts et, le cas échéant, à la contribution supplémentaire à l'apprentissage conformément à l'article 1609 quinvicies du même code, le montant des rémunérations défini à l'article 1599 ter B du code général des impôts ;

e) Pour les employeurs assujettis à la participation au développement de la formation professionnelle continue conformément aux articles L. 6331-2 et L. 6331-9 du code du travail, le montant des rémunérations défini respectivement au deuxième et au troisième alinéas de ces mêmes articles ainsi que, le cas échéant, le montant des rémunérations versées aux titulaires d'un contrat à durée déterminée défini au deuxième alinéa de l'article L. 6322-37 du même code ;

f) Pour les employeurs assujettis à la participation des employeurs à l'effort de construction conformément à l'article L. 313-1 du code de la construction et de l'habitation ou à la participation des employeurs agricoles à l'effort de construction conformément à l'article L. 716-2 du code rural et de la pêche maritime, le montant des rémunérations définies au premier alinéa de ces mêmes articles.

Pour les employeurs entrant dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale, les informations prévues aux c à f sont déclarées sur la dernière déclaration déposée au titre de l'année civile ;

g) Pour les employeurs assujettis à la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts :

Les cinq caractères du numéro complémentaire au numéro d'identité mentionné au premier alinéa de l'article R. 123-221 du code de commerce, et correspondant à l'établissement de localisation des salariés défini conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis ;

Le code INSEE, sur cinq caractères, de la commune de localisation des salariés défini conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis ;

Le type de salariés déclarés selon qu'ils sont employés dans un établissement de l'entreprise ou dans un lieu d'emploi définis au 1 du II de l'article 1586 octies du code général des impôts ;

Le nombre de salariés déclarés ;

L'année au titre de laquelle le nombre de salariés est déclaré ;

Les cinq chiffres du numéro complémentaire au numéro d'identité, mentionné au second alinéa de l'article R. 123-221 du code de commerce, attribué au siège de l'entreprise de l'établissement déclarant ;

Le code APE relatif au siège de l'entreprise de l'établissement déclarant ;

Les dates de début et de fin de la période de référence définie à l'article 1586 quinquies du code général des impôts comprenant le mois au titre duquel la déclaration sociale nominative est déposée.

2° Concernant chaque salarié rétribué au cours de la période déclarée :

a) Son identification : nom patronymique, le cas échéant nom d'usage, prénoms, sexe, date et lieu de naissance, numéro d'inscription au répertoire national d'identification des personnes physiques pour les seules déclarations des personnes ou organismes mentionnés au I de l'article R. * 81 A-1 du livre des procédures fiscales ;

b) La dernière adresse connue de son domicile au moment de la déclaration du revenu ;

c) La nature, la période et les conditions d'exercice de l'emploi ainsi que le code emploi PCS (nomenclature des Professions et catégories socioprofessionnelles) ;

d) Le montant des sommes payées au titre de la période déclarée en distinguant :

le montant brut des rémunérations entendu au sens des chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou du chapitre II du titre II et du chapitre Ier du titre IV du livre VII du code rural et de la pêche maritime pour les employeurs des salariés mentionnés à l'article L. 722-20 de ce même code ;

le total des versements en argent et en nature après déduction des cotisations ouvrières aux assurances sociales et au chômage et des retenues pour la retraite ;

Le montant net des rémunérations ainsi déterminé, après déduction des allocations chômage et de préretraite, ainsi que des indemnités et rémunérations mentionnées au 3° du II de l'article L. 136-2 du code de la sécurité sociale ;

la valeur et le type des avantages en nature ;

le montant des indemnités pour frais d'emploi et des remboursements de frais, avec indication de leur caractère forfaitaire ou réel ou de leur prise en charge directe par l'employeur ;

le montant des sommes versées au titre des chèques vacances ;

– le montant des cotisations ou primes versées par le salarié et l'employeur qui, en application du 2° de l'article 83 du code général des impôts ou, au titre de la retraite supplémentaire, du 2°-0 bis et, au titre de la retraite, du 2°-0 ter du même article, sont, selon le cas, déductibles pour la détermination de la rémunération imposable ou ne sont pas ajoutées à cette rémunération ;

– le montant des sommes versées par l'employeur à un plan d'épargne pour la retraite collectif défini aux articles L. 3334-1 à L. 3334-16 du code du travail et exonérées en application du 18° de l'article 81 du code général des impôts ;

e) L'option choisie par l'entreprise pour l'assiette des taxes assises sur les salaires ;

f) Le montant de la retenue effectuée au titre de l'impôt sur le revenu en application de l'article 182 A du code général des impôts ;

g) Lorsque l'établissement est assujetti à la taxe sur les salaires, le montant brut servant de base à la taxe au titre de la période considérée et, pour les établissements n'entrant pas dans le champ d'application de l'article L. 133-5-3 du code de la sécurité sociale, l'assiette des taux majorés au titre de la période considérée et les renseignements utiles à la liquidation de la taxe lorsque le salarié a été payé par plusieurs établissements dépendant d'une même entreprise ;

h) (abrogé) ;

i) Au titre de la période de levée des options définies à l'article 80 bis du code général des impôts, le nombre d'actions acquises, leur valeur unitaire à la date de la levée des options, leur prix de souscription, la fraction du gain de levée d'options de source française ainsi que les dates d'attribution et de levée des options, conformément aux dispositions du 2° du I de l'article 91 bis de l'annexe II au code général des impôts et de l'article 38 septdecies de la présente annexe ;

j) Au titre de la période d'acquisition définitive des actions gratuites définies à l'article 80 quaterdecies du code général des impôts, le nombre d'actions acquises, leur valeur unitaire à la date d'acquisition définitive, la fraction du gain d'acquisition de source française ainsi que les dates d'attribution et d'acquisition définitive des titres, conformément aux dispositions du 2° du I de l'article 38-0 septdecies et de l'article 38 septdecies ;

k) Au titre de la période de souscription des titres définis à l'article 163 bis G du code général des impôts, les date, nombre et prix d'acquisition des titres correspondants, la fraction du gain constaté lors de l'exercice des bons de source française ainsi que la durée d'exercice de l'activité du bénéficiaire dans la société, conformément aux dispositions du 2° de l'article 41 V bis ;

l) Lorsque l'établissement est rattaché à une entreprise assujettie à la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts, le code INSEE de la commune, sur cinq caractères, dans laquelle l'activité exercée est déclarée conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis.

3° Le total pour l'ensemble des salariés de l'établissement et de l'entreprise des sommes mentionnées au 2°.

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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

" } }, "LEGIARTI000036392862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-05-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036392862", "URL": "article/LEGI/ARTI/00/00/36/39/28/LEGIARTI000036392862.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au X de l'article 28 de la loi n° 2017-1836 du 30 décembre 2017, les dispositions du III de l'article 1647 résultant des a et b du 2° du V dudit article 28 s'appliquent aux faits générateurs intervenant à compter du 1er janvier 2018.

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L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. 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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@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": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740529", "@num": "L154-1", "#text": "Code de la sécurité sociale. - art. 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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } 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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les impositions, taxes et autres contributions perçues au profit des organismes de sécurité sociale, des organismes concourant à leur financement, à l'amortissement de leur dette ou à la mise en réserve de recettes à leur profit ou des organismes finançant et gérant des dépenses relevant de l'objectif national de dépenses d'assurance maladie. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté des ministres chargés du budget et de la sécurité sociale (1).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

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Pour satisfaire aux dispositions du II de l'article L. 6241-2, les employeurs mentionnés au 2° de l'article 1599 ter A du code général des impôts imputent sur cette fraction de la taxe d'apprentissage :

1° Les dépenses réellement exposées afin de favoriser le développement des formations initiales technologiques et professionnelles, hors apprentissage, et l'insertion professionnelle, dont les frais de premier équipement, de renouvellement de matériel existant et d'équipement complémentaire ;

2° Les subventions versées au centre de formation d'apprentis sous forme d'équipements et de matériels conformes aux besoins des formations dispensées.

Les formations technologiques et professionnelles mentionnées au 1° du présent article sont celles qui, dispensées dans le cadre de la formation initiale, conduisent à des diplômes ou titres enregistrés au répertoire national des certifications professionnelles et classés dans la nomenclature interministérielle des niveaux de formation. Ces formations sont dispensées, à temps complet et de manière continue ou selon un rythme approprié, dans le cadre de l'article L. 813-9 du code rural et de la pêche maritime.

Les entreprises mentionnées au I de l'article 1609 quinvicies du code général des impôts qui dépassent, au titre d'une année, le seuil d'effectif prévu au cinquième alinéa du même I bénéficient d'une créance égale au pourcentage de l'effectif qui dépasse ledit seuil, retenu dans la limite de deux points, multiplié par l'effectif annuel moyen de l'entreprise au 31 décembre de l'année et divisé par cent puis multiplié par un montant, compris entre 250 € et 500 €, défini par arrêté des ministres chargés du budget et de la formation professionnelle.

Cette créance est imputable sur le solde mentionné au II de l'article L. 6241-2. Le surplus éventuel ne peut donner lieu ni à report ni à restitution.

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I. – Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage et, pendant l'année suivant la date de fin du contrat de professionnalisation ou d'apprentissage, les salariés embauchés en contrat à durée indéterminée par l'entreprise à l'issue dudit contrat ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000037989639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037989639", "URL": "article/LEGI/ARTI/00/00/37/98/96/LEGIARTI000037989639.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@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": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000037989677", "@num": "48", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

XVIII. (Abrogé).

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D6241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981935", "@num": "L6241-1-1", "#text": "Code du travail - art. L6241-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839886", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189870", "@fin": "2999-01-01", "#text": "Section 1 : Principes.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904089", "@fin": "2014-01-01", "@num": "L6241-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448792", "@fin": "2019-01-01", "@num": "L6241-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992096", "@fin": "2022-01-01", "@num": "L6241-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701715", "@fin": "2021-12-31", "@num": "L6241-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981949", "@fin": "2999-01-01", "@num": "L6241-1", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe d'apprentissage est régie par les articles 1599 ter A à 1599 ter C, 1599 ter J et 1599 ter K du code général des impôts.

" } }, "LEGIARTI000037992151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037992151", "URL": "article/LEGI/ARTI/00/00/37/99/21/LEGIARTI000037992151.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914206", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000028444378", "@fin": "2019-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992151", "@fin": "2019-06-08", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686661", "@fin": "2020-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472281", "@fin": "2022-01-01", "@num": "1599 ter K", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les dispositions des articles 1599 ter A à 1599 ter C sont applicables dans les départements d'outre-mer sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000038171443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-05-31" } }, "META_COMMUN": { "ID": "LEGIARTI000038171443", "URL": "article/LEGI/ARTI/00/00/38/17/14/LEGIARTI000038171443.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 117 II de la loi n° 2016-1918 du 29 décembre 2016, les présentes dispositions entrent en vigueur à une date fixée par décret qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

Conformément aux dispositions de l'article 1er du décret n° 2018-409 du 28 mai 2018, les dispositions du I de l'article 117 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 entrent en vigueur le lendemain du jour de la publication dudit décret.

Le premier alinéa du XVII de l'article 1647 tel qu'il résulte des dispositions du 3° du I dudit article 117 est donc entré en vigueur le 31 mai 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@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": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "JORFARTI000031732926", "@num": "48", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 48", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000037989677", "@num": "48", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033782161", "@num": "117", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@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": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740529", "@num": "L154-1", "#text": "Code de la sécurité sociale. - art. L154-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@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" } ] }, 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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

" } }, "LEGIARTI000038586444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038586444", "URL": "article/LEGI/ARTI/00/00/38/58/64/LEGIARTI000038586444.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III C de l’article 12 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent à compter des impositions établies au titre de 2019.

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I. – Il est institué une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises d'au moins deux cent cinquante salariés qui sont redevables de la taxe d'apprentissage en application de l'article 1599 ter A et dont l'effectif salarié annuel, pour l'ensemble des catégories suivantes, est inférieur à un seuil :

Ce seuil est égal à 4 % de l'effectif salarié au cours de l'année de référence. Le respect du seuil est apprécié en calculant un pourcentage exprimant le rapport entre les effectifs des 1° et 2° du présent I et l'effectif salarié annuel. Ce seuil est porté à 5 % à compter des rémunérations versées en 2015.

Les entreprises dont l'effectif salarié annuel relevant des catégories définies au 1° est supérieur ou égal à 3 % de l'effectif salarié annuel peuvent, à compter de l'année 2012, être exonérées de la contribution supplémentaire à l'apprentissage au titre de l'année considérée si elles remplissent l'une des conditions suivantes :

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

b) L'entreprise a connu une progression de l'effectif salarié annuel relevant des catégories définies au même 1° et relève d'une branche couverte par un accord prévoyant au titre de l'année une progression d'au moins 10 % du nombre de salariés relevant des catégories définies audit 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année précédente, que la progression est atteinte dans les proportions prévues par l'accord au titre de l'année considérée.

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif salarié annuel excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
Toutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés, les dispositions du II du même article L. 130-1 sont applicables.

B. – Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000038686661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686661", "URL": "article/LEGI/ARTI/00/00/38/68/66/LEGIARTI000038686661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 8-VII et X de la loi n° 2018-1203 du 22 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914206", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000028444378", "@fin": "2019-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992151", "@fin": "2019-06-08", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686661", "@fin": "2020-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472281", "@fin": "2022-01-01", "@num": "1599 ter K", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les dispositions des articles 1599 ter A et 1599 ter B sont applicables dans les départements d'outre-mer sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000041472254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472254", "URL": "article/LEGI/ARTI/00/00/41/47/22/LEGIARTI000041472254.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000039793401", "@num": "190", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 190 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. L6243-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472281", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030012313", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif salarié annuel excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
\nToutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés, les dispositions du II du même article L. 130-1 sont applicables.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000041472281": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter K", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472281", "URL": "article/LEGI/ARTI/00/00/41/47/22/LEGIARTI000041472281.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 8-VII et X de la loi n° 2018-1203 du 22 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039793401", "@num": "190", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 190 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043695311", "@num": "6", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701949", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701898", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000028444378", "@fin": "2019-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992151", "@fin": "2019-06-08", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686661", "@fin": "2020-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472281", "@fin": "2022-01-01", "@num": "1599 ter K", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les dispositions des articles 1599 ter A à 1599 ter C sont applicables dans les départements d'outre-mer sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000041535047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041535047", "URL": "article/LEGI/ARTI/00/00/41/53/50/LEGIARTI000041535047.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du V de l’article 190 de la loi n° 2019-1479 du 28 décembre 2019, les dispositions de l'article 1609 quinvicies résultant des dispositions des a et c du 4° du I s'appliquent à compter de la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la loi n° 2018-771 du 5 septembre 2018 précitée, et au plus tard à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000039793401", "@num": "190", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 190 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. L6243-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444338", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444222", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030012313", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

2° Les personnes bénéficiant d'une convention industrielle de formation par la recherche.

Toutefois, l'entreprise qui justifie d'une progression de l'effectif salarié annuel relevant des catégories définies aux 1° et 2° d'au moins 10 % par rapport à l'année précédente est exonérée de la contribution supplémentaire à l'apprentissage due au titre des rémunérations versées l'année au cours de laquelle cette progression intervient.

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif salarié annuel excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
Toutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés ou du seuil de deux mille salariés, les dispositions du II du même article L. 130-1 sont applicables.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000042161134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2020-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000042161134", "URL": "article/LEGI/ARTI/00/00/42/16/11/LEGIARTI000042161134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 3-I B 2° de l'ordonnance n° 2019-766 du 24 juillet 2019.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034448543", "@num": "3", "#text": "Arrêté du 19 février 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000042144002", "@num": "3", "#text": "Décret n°2020-897 du 22 juillet 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042143201", "@nortexte": "ECOE2012008D", "@numtexte": "2020-897", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. 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art. 41 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022014552", "@num": "328 G bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 G bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250708", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 38-0 septdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000021576602", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - 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"BLOC_TEXTUEL": { "CONTENU": "

La déclaration mentionnée à l'article 87 du code général des impôts doit comporter, par établissement, les indications suivantes :

1° Concernant le déclarant :

b) L'effectif au dernier jour de la période déclarée ;

g) Pour les employeurs assujettis à la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts :

Le code INSEE, sur cinq caractères, de la commune de localisation des salariés défini conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis ;

Le nombre de salariés déclarés ;

L'année au titre de laquelle le nombre de salariés est déclaré ;

Le code APE relatif au siège de l'entreprise de l'établissement déclarant ;

2° Concernant chaque salarié rétribué au cours de la période déclarée :

b) La dernière adresse connue de son domicile au moment de la déclaration du revenu ;

c) La nature, la période et les conditions d'exercice de l'emploi ainsi que le code emploi PCS (nomenclature des Professions et catégories socioprofessionnelles) ;

d) Le montant des sommes payées au titre de la période déclarée en distinguant :

le total des versements en argent et en nature après déduction des cotisations ouvrières aux assurances sociales et au chômage et des retenues pour la retraite ;

la valeur et le type des avantages en nature ;

le montant des indemnités pour frais d'emploi et des remboursements de frais, avec indication de leur caractère forfaitaire ou réel ou de leur prise en charge directe par l'employeur ;

le montant des sommes versées au titre des chèques vacances ;

– le montant des cotisations ou primes versées par le salarié et l'employeur qui, en application du 2° de l'article 83 du code général des impôts ou au titre de la retraite, du 2°-0 ter du même article, sont, selon le cas, déductibles pour la détermination de la rémunération imposable ou ne sont pas ajoutées à cette rémunération ;

e) L'option choisie par l'entreprise pour l'assiette des taxes assises sur les salaires ;

f) Le montant de la retenue effectuée au titre de l'impôt sur le revenu en application de l'article 182 A du code général des impôts ;

h) (abrogé) ;

3° Le total pour l'ensemble des salariés de l'établissement et de l'entreprise des sommes mentionnées au 2°.

" } }, "LEGIARTI000042914280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-4", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-25", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914280", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914280.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

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L6241-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523573", "@num": "R6241-18", "#text": "Code du travail - art. R6241-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847053", "@num": "R6241-19", "#text": "Code du travail - art. R6241-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025796765", "@num": "R6241-19-1", "#text": "Code du travail - art. R6241-19-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847046", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847037", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847014", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523353", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-2 alinéa 2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702026", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702021", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904092", "@fin": "2009-11-26", "@num": "L6241-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342272", "@fin": "2014-03-07", "@num": "L6241-4", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698534", "@fin": "2014-08-10", "@num": "L6241-4", "@etat": "MODIFIE", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355101", "@fin": "2019-01-01", "@num": "L6241-4", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386910", "@fin": "2019-01-01", "@num": "L6241-4", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992089", "@fin": "2022-01-01", "@num": "L6241-4", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914280", "@fin": "2021-06-25", "@num": "L6241-4", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701830", "@fin": "2999-01-01", "@num": "L6241-4", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour satisfaire aux dispositions du II de l'article L. 6241-2, les employeurs mentionnés au I de l'article 1599 ter A du code général des impôts imputent sur cette fraction de la taxe d'apprentissage :

2° Les subventions versées au centre de formation d'apprentis sous forme d'équipements et de matériels conformes aux besoins des formations dispensées.

Cette créance est imputable sur le solde mentionné au II de l'article L. 6241-2. Le surplus éventuel ne peut donner lieu ni à report ni à restitution.

" } }, "LEGIARTI000043701715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701715", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701715.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043427587", "@num": "1", "#text": "Décret n°2021-510 du 28 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043426847", "@nortexte": "MTRD2112614D", "@numtexte": "2021-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-28" }, { "@id": "LEGIARTI000043695301", "@num": "1", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044972553", "@num": "D6241-8", "#text": "Code du travail - art. D6241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981935", "@num": "L6241-1-1", "#text": "Code du travail - art. L6241-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. 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I.-La taxe d'apprentissage vise à favoriser l'égal accès à l'apprentissage et à contribuer au financement d'actions de développement de l'apprentissage dans les conditions prévues à l'article L. 6241-2.
\n
\nElle est due par les employeurs passibles de l'impôt sur les sociétés mentionné à l'article 205 du code général des impôts, de plein droit ou sur option, ainsi que par les personnes physiques et par les sociétés ayant opté pour le régime fiscal des sociétés de personnes, lorsque ces personnes et sociétés exercent une activité mentionnée aux articles 34 et 35 du même code.
\n
\n II.-Pour l'application du I et conformément à l'article L. 152 du livre des procédures fiscales, les agents des administrations fiscales communiquent, dans des conditions fixées par décret, aux organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale ainsi qu'à ceux mentionnés à l'article L. 723-1 du code rural et de la pêche maritime la liste des entreprises passibles de l'impôt sur les sociétés mentionnés au I.
\n
\n III.-Par dérogation au I, ne sont pas redevables de cette taxe :
\n
\n 1° Les sociétés et personnes morales ayant pour objet exclusif les enseignements maternel, primaire, secondaire, supérieur, technique agricole, industriel et commercial, technologique, ainsi que de l'ensemble des disciplines médicales et paramédicales placées sous l'autorité du ministère en charge de la santé ;
\n
\n 2° Les groupements d'employeurs agricoles mentionnés à l'article L. 1253-1 du présent code ;
\n
\n 3° Les mutuelles ainsi que les organismes mutualistes mentionnés aux 6,7,9 et 10 de l'article 206 du code général des impôts ;
\n
\n 4° Les associations, organismes fondations, fonds de dotation, congrégations, syndicats à activités non lucratives mentionnés au 1 bis de l'article 206 du code général des impôts et aux 5°, 5° bis et 11° de l'article 207 du même code ;
\n
\n 5° Les sociétés coopératives agricoles d'approvisionnement et d'achat ainsi que les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
\n 6° Les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles mentionnées au 3° du 1 de l'article 207 du code général des impôts ;
\n
\n 7° Les coopératives et unions artisanales, maritimes, de transport fluvial et d'entreprises de transport mentionnées au 3° bis de l'article 207 du code général des impôts ;
\n
\n 8° 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 crédit immobilier qui exercent uniquement les activités prévues au I et au II de l'article L. 422-4 du même code ainsi que les unions d'économie sociale ;
\n
\n 9° Les sociétés coopératives de construction désignées à l'article L. 432-2 du code de la construction et de l'habitation.
\n
\n La réalisation d'activités commerciales accessoires par les employeurs non redevables de cette taxe d'apprentissage en application du présent III ne remet pas en cause le bénéfice de l'exonération.
\n
\n IV.-Sont exonérés mensuellement de la taxe d'apprentissage les employeurs mentionnés au I occupant un ou plusieurs apprentis avec lesquels ils ont conclu un contrat d'apprentissage dans les conditions prévues aux articles L. 6221-1 à L. 6225-8 du présent code, lorsque les rémunérations mensuellement dues par ces employeurs, telles qu'elles sont prises en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du code de la sécurité sociale, n'excèdent pas six fois le montant du salaire minimum de croissance mensuel en vigueur au cours de la période d'emploi au titre de laquelle les rémunérations sont dues. Les modalités de mise en œuvre de cette exonération sont définies par décret.

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I. – Il est institué une contribution supplémentaire à l'apprentissage.

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif salarié annuel excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000043701965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701965", "URL": "article/LEGI/ARTI/00/00/43/70/19/LEGIARTI000043701965.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 166 VI de la loi n°2019-1479, le I et les 2° et 3° du II s'appliquent aux contributions pour lesquelles un fait générateur d'imposition intervient à compter du 1er janvier 2022.
\nConformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306722", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@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": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. 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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } 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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – L'Etat perçoit au titre des frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de 1 % en sus du montant de la cotisation sur la valeur ajoutée des entreprises, après application de l'article 1586 quater ainsi qu'un prélèvement de 1 % en sus du montant de la taxe additionnelle à la cotisation sur la valeur ajoutée des entreprises mentionnée au III de l'article 1600.

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement et de l'Agence de financement des infrastructures de transport de France prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

XVIII. (Abrogé).

" } }, "LEGIARTI000044084011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044084011", "URL": "article/LEGI/ARTI/00/00/44/08/40/LEGIARTI000044084011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044084289", "@num": "2", "#text": "Décret n° 2007-3 du 1 janvier 2007 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000270676", "@nortexte": "BUDB0630176D", "@numtexte": "2007-3", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903835", "@num": "L5422-13", "#text": "Code du travail - art. L5422-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744002", "@num": "L712-3", "#text": "Code de la sécurité sociale. - art. L712-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000044082986", "@nor": "CCPB2108147D", "@num": "2021-1210", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1210 du 20 septembre 2021 modifiant le décret n° 2007-3 du 1er janvier 2007 portant les modalités de détermination et de versement de la contribution employeur libératoire au titre des fonctionnaires de La Poste", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044082986", "@c_titre_court": "Décret n°2021-1210 du 20 septembre 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1210 du 20 septembre 2021 modifiant le décret n° 2007-3 du 1er janvier 2007 portant les modalités de détermination et de versement de la contribution employeur libératoire au titre des fonctionnaires de La Poste", "@debut": "2021-09-23", "@id_txt": "LEGITEXT000044084001", "@c_titre_court": "Décret n°2021-1210 du 20 septembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance Comptes publics", "@date_publi": "2021-09-22", "@date_signature": "2021-09-20", "@num_parution_jo": "0221" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044084011", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044082996", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n°2007-3 du 1 janvier 2007
\n Art. 2\n
\n

\n
" } }, "LEGIARTI000044084289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-09-23" } }, "META_COMMUN": { "ID": "LEGIARTI000044084289", "URL": "article/LEGI/ARTI/00/00/44/08/42/LEGIARTI000044084289.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044084011", "@num": "1", "#text": "Décret n°2021-1210 du 20 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044082986", "@nortexte": "CCPB2108147D", "@numtexte": "2021-1210", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-20" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903835", "@num": "L5422-13", "#text": "Code du travail - art. L5422-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744002", "@num": "L712-3", "#text": "Code de la sécurité sociale. - art. L712-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000270676", "@nor": "BUDB0630176D", "@num": "2007-3", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-3 du 1er janvier 2007 portant les modalités de détermination et de versement de la contribution employeur libératoire au titre des fonctionnaires de La Poste", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000270676", "@c_titre_court": "Décret n°2007-3 du 1 janvier 2007" }, { "@fin": "2999-01-01", "#text": "Décret n° 2007-3 du 1 janvier 2007 portant les modalités de détermination et de versement de la contribution employeur libératoire au titre des fonctionnaires de La Poste.", "@debut": "2007-01-01", "@id_txt": "LEGITEXT000006055200", "@c_titre_court": "Décret n° 2007-3 du 1 janvier 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2007-01-02", "@date_signature": "2007-01-01", "@num_parution_jo": "0001" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006258994", "@fin": "2021-09-23", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044084289", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2021-09-23", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001498517", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le taux de la contribution applicable pour une année civile déterminée, hors taux complémentaire d'ajustement mentionné à l'article 1er, est établi au titre de cette année dans les conditions ci-après :

1° Il est procédé au calcul du coût total supporté par La Poste au titre des fonctionnaires qui lui sont affectés.

A cette fin, la somme des cotisations patronales supportées par La Poste pour les fonctionnaires qui lui sont affectés au titre des charges fiscales et sociales et des prestations sociales prises en charge par elle telles que définies à l'alinéa suivant est ajoutée à la masse des rémunérations brutes totales de toutes natures versée par elle à ces fonctionnaires.

Au titre des prestations sociales sont pris en compte les versements au titre du capital décès, les prestations en nature d'accidents du travail et les charges que représentent pour La Poste les prestations en espèce servies aux fonctionnaires au titre des arrêts de travail, en application de l' article L. 712-3 du code de la sécurité sociale .

2° Il est procédé au calcul du coût salarial total que supporterait une entreprise ayant un portefeuille d'activités identique à celui de La Poste et relevant du droit commun des prestations sociales, au titre des risques qui sont communs aux salariés de droit commun et aux fonctionnaires de l'Etat, et dont les agents percevraient la même rémunération nette de charges sociales et fiscales que les fonctionnaires affectés à La Poste.

A cette fin, il est successivement procédé aux opérations suivantes :

-est calculée la masse des rémunérations nettes totales perçues par les fonctionnaires affectés à La Poste. Cette masse est calculée en fonction des taux et des assiettes des prélèvements sociaux et fiscaux applicables aux fonctionnaires de l'Etat, la contribution exceptionnelle de solidarité instituée par la loi du 4 novembre 1982 susvisée n'étant pas, cependant, prise en compte ;

-est évalué un montant de masse salariale brute, à partir duquel est reconstituée une masse de charges patronales, compte tenu :

a) Des taux et des assiettes de l'ensemble des prélèvements sociaux et fiscaux obligatoires à la charge des salariés et des employeurs relevant du droit commun des prestations sociales, d'une part, dans le secteur postal pour la masse des rémunérations imputable aux fonctionnaires affectés aux activités énumérées au deuxième alinéa de l'article 2 de la loi du 2 juillet 1990 susvisée et à l'article 6 de la même loi et, d'autre part, dans le secteur bancaire pour la masse des rémunérations imputable aux fonctionnaires dédiés à l'établissement de crédit mentionné au 1 du II de l'article 16 de la loi n° 2005-516 du 20 mai 2005 susvisée.

Les prélèvements sociaux et fiscaux obligatoires à la charge des salariés et des employeurs s'entendent y compris au titre des dispositions conventionnelles, mais à l'exclusion au titre des risques non communs :
-des cotisations en vigueur pour l'assurance contre le risque chômage, telle que prévue par l' article L. 5422-13 du code du travail ;
-de l'assurance contre le risque de non-paiement des sommes dues en exécution du contrat de travail, en cas de procédure de sauvegarde, de redressement ou de liquidation judiciaire, mentionnée à l'article L. 3253-6 du même code ;
-de la taxe d'apprentissage mentionnée à l'article L. 6241-1 du même code, et régie par les articles 1599 ter A à 1599 ter K du code général des impôts .

b) De la masse des rémunérations nettes totales perçues par les fonctionnaires affectés à La Poste telle que définie ci-dessus ;

-sont additionnées, pour obtenir le coût salarial total mentionné au premier alinéa, la masse salariale brute et la masse des charges patronales mentionnées ci-dessus.

3° Le taux de la contribution employeur libératoire applicable à La Poste pour l'année considérée, hors taux complémentaire d'ajustement mentionné à l'article 1er, est égal au rapport comportant au numérateur la différence entre le coût total défini au 2° ci-dessus et le coût total défini au 1° ci-dessus et au dénominateur les sommes payées à titre de traitement soumis à retenue pour pension par La Poste aux fonctionnaires qui lui sont affectés, ce rapport étant arrondi au 5/10 000 le plus proche.

II.-1° Tous les taux et assiettes des prélèvements sociaux et fiscaux mentionnés aux 1° et 2° du I ci-dessus sont ceux qui sont connus et applicables au 1er janvier de l'année pour laquelle le taux de la contribution défini au 3° du I, est calculé, sans que soient prises en considération les modifications rétroactives des taux ou assiettes des prélèvements postérieures au 1er janvier de cette même année et à l'exception des versements transport prévus par le code général des collectivités territoriales pour lesquels sont repris les taux moyens en vigueur deux ans avant l'année considérée.

2° Les fonctionnaires sont assimilés, pour les calculs du 2° du I, à la catégorie des cadres lorsqu'ils occupent des fonctions qui, si elles étaient exercées par des agents non fonctionnaires, conduiraient ceux-ci à cotiser à une caisse de retraite complémentaire des cadres.

3° Les charges obligatoires conventionnelles sont celles qui résultent de tout accord interprofessionnel s'appliquant au secteur postal et au secteur bancaire pour les parties de la masse des rémunérations qui leur sont respectivement imputables.

4° Les masses de rémunérations brutes de toutes natures et de prestations sociales utilisées pour les calculs opérés au titre du taux d'une année déterminée en application du I ci-dessus sont les montants déclarés au ministre chargé du budget avant le 1er octobre de l'année précédente par La Poste selon un modèle fixé par arrêté de ce ministre.

La déclaration prévue à l'alinéa précédent, qui porte sur les montants versés au cours de l'année antérieure aux fonctionnaires affectés à La Poste, comporte, en outre, l'indication, pour cette année, des charges sociales et fiscales supportées par La Poste au titre de ces agents.

Par dérogation, la déclaration mentionnée au présent 4° est effectuée au plus tard le 31 décembre 2006 pour les calculs opérés au titre du taux de l'année 2006 et au plus tard le 1er juillet 2007 au titre du taux de l'année 2007.

" } }, "LEGIARTI000044877236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044877236", "URL": "article/LEGI/ARTI/00/00/44/87/72/LEGIARTI000044877236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@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": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306722", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@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": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@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": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": "1981-11-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1979-07-01", 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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe sur la distance parcourue sur le réseau autoroutier concédé mentionnée à l'article L. 421-175 du code des impositions sur les biens et services.

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées à l'article 1609 sexvicies et au 2° de l'article L. 421-30 du code des impositions sur les biens et services.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – Pour frais de recouvrement, l'Etat prélève 5 % des sommes recouvrées par la direction générale des finances publiques au titre des taxes sur les produits de l'industrie et de l'artisanat prévues à l'article L. 471-1 du code des impositions sur les biens et services en application de l'article L. 256 D du livre des procédures fiscales.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. –Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII. (Abrogé).

" } }, "LEGIARTI000044982711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982711", "URL": "article/LEGI/ARTI/00/00/44/98/27/LEGIARTI000044982711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@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": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@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": "LEGIARTI000044794642", "@num": "8", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": 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"BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

\n
" } }, "LEGIARTI000045766242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045766242", "URL": "article/LEGI/ARTI/00/00/45/76/62/LEGIARTI000045766242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 6 de l'ordonnance n° 2021-797 du 23 juin 2021.

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"BLOC_TEXTUEL": { "CONTENU": "

La déclaration mentionnée à l'article 87 du code général des impôts doit comporter, par établissement, les indications suivantes :

1° Concernant le déclarant :

b) L'effectif au dernier jour de la période déclarée ;

d) (Périmé) ;

g) Pour les employeurs assujettis à la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts :

Le code INSEE, sur cinq caractères, de la commune de localisation des salariés défini conformément au 1 du II de l'article 1586 octies du code général des impôts et à l'article 328 G bis ;

Le nombre de salariés déclarés ;

L'année au titre de laquelle le nombre de salariés est déclaré ;

Le code APE relatif au siège de l'entreprise de l'établissement déclarant ;

2° Concernant chaque salarié rétribué au cours de la période déclarée :

b) La dernière adresse connue de son domicile au moment de la déclaration du revenu ;

c) La nature, la période et les conditions d'exercice de l'emploi ainsi que le code emploi PCS (nomenclature des Professions et catégories socioprofessionnelles) ;

d) Le montant des sommes payées au titre de la période déclarée en distinguant :

le total des versements en argent et en nature après déduction des cotisations ouvrières aux assurances sociales et au chômage et des retenues pour la retraite ;

la valeur et le type des avantages en nature ;

le montant des indemnités pour frais d'emploi et des remboursements de frais, avec indication de leur caractère forfaitaire ou réel ou de leur prise en charge directe par l'employeur ;

le montant des sommes versées au titre des chèques vacances ;

e) L'option choisie par l'entreprise pour l'assiette des taxes assises sur les salaires ;

f) Le montant de la retenue effectuée au titre de l'impôt sur le revenu en application de l'article 182 A du code général des impôts ;

h) (abrogé) ;

3° Le total pour l'ensemble des salariés de l'établissement et de l'entreprise des sommes mentionnées au 2°.

" } }, "LEGIARTI000045916852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045916852", "URL": "article/LEGI/ARTI/00/00/45/91/68/LEGIARTI000045916852.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.

\n
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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": 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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

" } }, "LEGIARTI000046196003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196003", "URL": "article/LEGI/ARTI/00/00/46/19/60/LEGIARTI000046196003.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du VIII de l’article 6 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent à compter du 1er janvier 2022.

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L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. 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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306722", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@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": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. 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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } 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"BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

\n
" } }, "LEGIARTI000046875415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046875415", "URL": "article/LEGI/ARTI/00/00/46/87/54/LEGIARTI000046875415.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter au D du XXVI de l'article 55 de la loi n° 2022-1726 du 30 décembre 2022.

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R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. 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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

\n
" } }, "LEGIARTI000046881034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-22", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046881034", "URL": "article/LEGI/ARTI/00/00/46/88/10/LEGIARTI000046881034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 166 de la loi n° 2019-1479 du 28 décembre 2019 dans sa rédaction issue de l'article 80 de la loi n° 2022-1726 du 30 décembre 2022, les dispositions de l'article 1647 telles qu'elles résultent du 3° du II dudit article s'appliquent aux contributions pour lesquelles un fait générateur d'imposition intervient à compter d'une date fixée par décret, et au plus tard à compter du 1er janvier 2025.

Conformément à l’article 1 du décret n° 2023-962 du 19 octobre 2023, ces dispositions s'appliquent aux impositions dont le fait générateur intervient à compter du 1er janvier 2024.

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L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@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" } ] }, 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311917", "@fin": "1984-07-14", "@num": "1647", "@etat": "MODIFIE", "@debut": "1980-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311918", "@fin": "1985-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311919", "@fin": "1985-12-21", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311920", "@fin": "1988-12-28", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311921", "@fin": "1993-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311922", "@fin": "1996-05-12", "@num": "1647", 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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

\n
" } }, "LEGIARTI000006305966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1382 A", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305966", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305966.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1382ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1382 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 ter A", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006274512", "@num": "13", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 13 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191782", "@fin": "2999-01-01", "#text": "B : Exonérations permanentes", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179803", "@fin": "2999-01-01", "#text": "I : Taxe foncière sur les propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006305966", "@fin": "1991-06-24", "@num": "1382 A", "@etat": "TRANSFERE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues au 1° de l'article 1382 sont applicables aux régions.
\n
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Les exonérations prévues au 2° de l'article 1394 sont applicables aux régions.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000044084011", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038171443", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037387193", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038686661", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033240614", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042161134", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033813233", "cible": false, "cidtexte": 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"MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000541241", "#text": "Loi n°92-675 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000360202", "#text": "Loi n°92-1442 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000360202", "@nortexte": "ECOX9100199L", "@numtexte": "92-1442", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542540", "#text": "Loi n°92-1443 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178299", "#text": "Loi n°93-5 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000178780", "#text": "Loi n° 93-2 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178780", "@nortexte": "JUSX9200023L", "@numtexte": "93-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000711603", "#text": "LOI n° 93-121 du 27 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872595", "@num": "23", "#text": "Loi n°93-859 du 22 juin 1993 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000002281940", "@num": "3", "#text": "Loi n°93-859 du 22 juin 1993 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872646", "@num": "37", "#text": "Loi n°93-859 du 22 juin 1993 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872647", "@num": "42", "#text": "Loi n°93-859 du 22 juin 1993 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001104267", "@num": "6", "#text": "Loi n°93-859 du 22 juin 1993 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000545718", "#text": "LOI n° 93-934 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000545719", "#text": "Loi n°93-936 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "JORFTEXT000000529278", "#text": "Loi n°93-953 du 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529278", "@nortexte": "SPSX9300084L", "@numtexte": "93-953", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-27" }, { "@id": "LEGIARTI000006293978", "@num": "102 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295251", "@num": "102 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293979", "@num": "102 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295255", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295257", "@num": "102 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293981", "@num": "102 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293982", "@num": "102 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294190", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294386", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 203 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295463", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294420", "@num": "230", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294515", "@num": "242 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294505", "@num": "242 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294522", "@num": "242 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294519", "@num": "242 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294513", "@num": "242 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295545", "@num": "242-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295558", "@num": "242-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294587", "@num": "267 quater D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294589", "@num": "267 quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294830", "@num": "310 HB octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294837", "@num": "310 HF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295820", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294974", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296080", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294992", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296089", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295969", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295976", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296044", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295941", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296102", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295014", "@num": "365 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295019", "@num": "365 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295027", "@num": "370 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296273", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296201", "@num": "383 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296203", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296210", "@num": "383 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293836", "@num": "74 S bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293838", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293846", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295249", "@num": "96", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 96 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293972", "@num": "97", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 97 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293973", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293974", "@num": "99", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 99 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297462", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297448", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298998", "@num": "244 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299000", "@num": "244 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299001", "@num": "244 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298999", "@num": "244 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297164", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299314", "@num": "313-0 BR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299315", "@num": "313-0 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299350", "@num": "322 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 FA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297332", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299422", "@num": "331 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299424", "@num": "331 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299425", "@num": "331 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299427", "@num": "331 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299429", "@num": "331 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299435", "@num": "331 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299432", "@num": "331 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299444", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299445", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299446", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299447", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297350", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299448", "@num": "333 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299449", "@num": "333 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299450", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299451", "@num": "333 G bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297352", "@num": "333 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299464", "@num": "333 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299465", "@num": "333 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299466", "@num": "333 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299467", "@num": "333 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299469", "@num": "333 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299470", "@num": "333 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299472", "@num": "333 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 septies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299471", "@num": "333 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299468", "@num": "333 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299552", "@num": "350 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299548", "@num": "350 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299547", "@num": "350 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299531", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299538", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299546", "@num": "350 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299545", "@num": "350 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299554", "@num": "350 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296571", "@num": "38 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297738", "@num": "38 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297746", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297739", "@num": "38 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297677", "@num": "38 sexdecies GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297681", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296607", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296641", "@num": "38 sexdecies OB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297707", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299713", "@num": "391", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 391 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299714", "@num": "392", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 392 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299716", "@num": "394", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 394 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299771", "@num": "406 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299772", "@num": "406 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299763", "@num": "406 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299757", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297933", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297952", "@num": "41 DH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298035", "@num": "41 DI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297953", "@num": "41 DJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297954", "@num": "41 DK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297955", "@num": "41 DL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297957", "@num": "41 DN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298010", "@num": "41 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298011", "@num": "41 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298012", "@num": "41 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZX (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298015", "@num": "41 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298016", "@num": "41 ZZ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297878", "@num": "41 duovicies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297879", "@num": "41 duovicies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299782", "@num": "416-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 416-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298025", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296909", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298079", "@num": "46 AG bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298081", "@num": "46 AG quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298082", "@num": "46 AG 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"CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298129", "@num": "46 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298130", "@num": "46 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298132", "@num": "46 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298376", "@num": "46 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298380", "@num": "46 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298436", "@num": "47 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 47 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298514", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296892", "@num": "53 bis", "#text": "CODE 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}, { "@id": "LEGIARTI000006296962", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296967", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298714", "@num": "89 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298751", "@num": "96 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298757", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298764", "@num": "96 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298761", "@num": "96 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305732", "@num": "1021", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1021 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305735", "@num": "1022", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1022 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305738", "@num": "1023", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1023 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311402", "@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": 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"@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305954", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311533", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306025", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306031", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", 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"cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306218", "@num": "1469 A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 A ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311709", "@num": "1477", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1477 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311717", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307385", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 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"LEGIARTI000006302702", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307370", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307376", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311747", "@num": "1509", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1509 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", 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"LEGIARTI000006302549", "@num": "80 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307829", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307110", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305611", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311005", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307153", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302605", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302604", "@num": "92 B ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302624", "@num": "92 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307203", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293360", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355145", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686667", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472288", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380245", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024042318", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795094", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299423", "@num": "331 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299428", "@num": "331 T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299430", "@num": "331 V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299555", "@num": "350 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881501", "@num": "350 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881494", "@num": "406 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741244", "@num": "88", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315093", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1127 du 24 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1127 du 24 septembre 1993 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000545997", "NOR": "BUDF9300032D", "NUM": "93-1127", "DATE_PUBLI": "1993-09-28", "DATE_TEXTE": "1993-09-24", "NUM_PARUTION": 225, "ORIGINE_PUBLI": "JORF n°225 du 28 septembre 1993", "PAGE_DEB_PUBLI": 13420, "PAGE_FIN_PUBLI": 13462 } }, "META_COMMUN": { "ID": "JORFTEXT000000545997", "URL": "texte/version/JORF/TEXT/00/00/00/54/59/JORFTEXT000000545997.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931127" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 51-247 du 1er mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 septembre 1993.

ÉDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget, porte-parole du Gouvernement,

NICOLAS SARKOZY

" } }, "JORFTEXT000000720158": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS A COMPTER DU 24-06-1991 AINSI QUE SES ANNEXES II ET III.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000002480166", "@num": "1", "#text": "Loi n°77-574 du 7 juin 1977 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001867725", "@num": "105", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 105", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000317523", "#text": "Loi n°85-772 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002467306", "@num": "53", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002279767", "@num": "54", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000001104205", "@num": "55", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002495193", "@num": "56", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000693429", "#text": "Loi n°85-1404 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867238", "@num": "13", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867864", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n° 87-588 du 30 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFARTI000001104085", "@num": "72", "#text": "Loi n° 87-588 du 30 juillet 1987 - art. 72", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000321646", "#text": "Loi n° 88-227 du 11 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002072584", "@num": "38", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000875191", "#text": "Loi n°88-1202 du 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000322092", "#text": "Loi n°89-475 du 10 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000001104108", "@num": "1", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000002282002", "@num": "18", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000002471835", "@num": "3", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000001298812", "@num": "6", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFTEXT000000707718", "#text": "LOI n° 89-1014 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000707718", "@nortexte": "ECOX8900025L", "@numtexte": "89-1014", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000341734", "#text": "LOI n° 90-55 du 15 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000159413", "#text": "Loi n° 90-449 du 31 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "JORFTEXT000000167733", "#text": "Loi n° 90-558 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167733", "@nortexte": "AGRX9000025L", "@numtexte": "90-558", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000715994", "#text": "Loi n° 90-560 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000715994", "@nortexte": "INDX9000048L", "@numtexte": "90-560", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000167819", "#text": "Loi n° 90-579 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167819", "@nortexte": "TEFX9000040L", "@numtexte": "90-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000532541", "#text": "Loi n°90-589 du 6 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000532541", "@nortexte": "JUSX9000033L", "@numtexte": "90-589", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "JORFTEXT000000715282", "#text": "Loi n° 90-590 du 6 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000715282", "@nortexte": "SPSX9000015L", "@numtexte": "90-590", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "JORFTEXT000000350807", "#text": "Loi n° 90-613 du 12 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350807", "@nortexte": "TEFX9000078L", "@numtexte": "90-613", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000350808", "#text": "Loi n°90-614 du 12 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000169466", "#text": "Décret n°90-782 du 3 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000169466", "@nortexte": "LOGC9000060D", "@numtexte": "90-782", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-03" }, { "@id": "JORFTEXT000000160206", "#text": "Loi n° 90-1002 du 7 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000160206", "@nortexte": "TEFX9000065L", "@numtexte": "90-1002", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-11-07" }, { "@id": "JORFTEXT000000353130", "#text": "Décret n°90-1039 du 22 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000353130", "@nortexte": "AGRP9001846D", "@numtexte": "90-1039", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-22" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000332377", "#text": "Décret n°90-1127 du 17 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000332377", "@nortexte": "BUDF9010067D", "@numtexte": "90-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-17" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001299309", "@num": "17", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000002075165", "@num": "29", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001686746", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000002472018", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000533880", "#text": "Loi n°91-5 du 3 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000160104", "#text": "Décret n°91-47 du 14 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000160104", "@nortexte": "EQUT9001629D", "@numtexte": "91-47", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-14" }, { "@id": "JORFTEXT000000882361", "#text": "Décret n°91-181 du 19 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000882361", "@nortexte": "BUDF9100002D", "@numtexte": "91-181", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-19" }, { "@id": "JORFTEXT000000719007", "#text": "Décret n°91-350 du 10 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000719007", "@nortexte": "INDD9100272D", "@numtexte": "91-350", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-10" }, { "@id": "JORFTEXT000000526545", "#text": "Décret n°91-352 du 11 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000526545", "@nortexte": "BUDF9100011D", "@numtexte": "91-352", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-11" }, { "@id": "JORFTEXT000000570727", "#text": "Décret n°91-397 du 23 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000570727", "@nortexte": "BUDF9110038D", "@numtexte": "91-397", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-23" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n°91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006295255", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295376", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294189", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294393", "@num": "204 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 204 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295510", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294472", "@num": "242 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294479", "@num": "242 septies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294482", "@num": "242 septies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294485", "@num": "242 septies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294489", "@num": "242 septies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294442", "@num": "242-0 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295807", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294943", "@num": "332 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295988", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295995", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296005", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294962", "@num": "343", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 343 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294964", "@num": "344", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 344 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296011", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296026", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294966", "@num": "348", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 348 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294968", "@num": "349", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 349 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296029", "@num": "350", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 350 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294972", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296037", "@num": "363 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295936", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295935", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294979", "@num": "363 B bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B bis (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296207", "@num": "383 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293725", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293845", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295201", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298805", "@num": "111 quater L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298811", "@num": "111 quater M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298816", "@num": "111 quater N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298818", "@num": "111 quater O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298823", "@num": "111 quater P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298830", "@num": "111 quater Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298835", "@num": "111 quater R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297193", "@num": "288", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297205", "@num": "290", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299301", "@num": "313 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297331", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299419", "@num": "331 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299443", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299493", "@num": "344 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299494", "@num": "344 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299507", "@num": "344 I bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 I bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297388", "@num": "344 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299589", "@num": "365 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297636", "@num": "38 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297655", "@num": "38 quindecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297657", "@num": "38 quindecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297723", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297666", "@num": "38 sexdecies-00 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297667", "@num": "38 sexdecies-00 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies-00 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299690", "@num": "384 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 384 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299754", "@num": "406 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297932", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297944", "@num": "41 DD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298190", "@num": "46 quater-0 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298220", "@num": "46 quater-0 RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298349", "@num": "46 quater-0 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298351", "@num": "46 quater-0 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298352", "@num": "46 quater-0 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298354", "@num": "46 quater-0 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298615", "@num": "49 octies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298520", "@num": "49 septies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298521", "@num": "49 septies V 1", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298522", "@num": "49 septies V 2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298523", "@num": "49 septies V 3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298524", "@num": "49 septies V 4", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298525", "@num": "49 septies V 5", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 5 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298526", "@num": "49 septies V 6", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 6 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298528", "@num": "49 septies V 7", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 7 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298529", "@num": "49 septies V 8", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 8 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298530", "@num": "49 septies V 9", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 9 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298508", "@num": "49 septies-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies-0 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296962", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298717", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 90 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298719", "@num": "91", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 91 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298721", "@num": "92", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 92 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298723", "@num": "93", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298740", "@num": "96 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298741", "@num": "96 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298744", "@num": "96 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298745", "@num": "96 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298747", "@num": "96 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305815", "@num": "1055", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1055 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311515", "@num": "1127", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307283", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307871", "@num": "137 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 137 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305966", "@num": "1382 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306012", "@num": "1387 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1387 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306013", "@num": "1387 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1387 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306029", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306042", "@num": "1394 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1394 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302216", "@num": "14", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306084", "@num": "1408", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1408 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311592", "@num": "1411", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1411 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311608", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312075", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306096", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306102", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306111", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307352", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306139", "@num": "1451", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1451 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311688", "@num": "1468", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1468 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306213", "@num": "1468 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1468 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": 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art. 235 ter JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303898", "@num": "235 ter M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309053", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309065", "@num": "237 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309088", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309203", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309223", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309341", "@num": "260", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304298", "@num": "270", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304376", "@num": "281", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304388", "@num": "281 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309519", "@num": "282", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304402", "@num": "282 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304405", "@num": "282 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304441", "@num": "289 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304480", "@num": "293 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304483", "@num": "293 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304488", "@num": "293 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304491", "@num": "293 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309614", "@num": "298 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307485", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302245", "@num": "33 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 33 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307515", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307525", "@num": "35 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307539", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307565", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302276", "@num": "39 AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302919", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307713", "@num": "39 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307613", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302339", "@num": "39 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302347", "@num": "39 quinquies GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies GA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307694", "@num": "39 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307673", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304838", "@num": "480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 480 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310157", "@num": "640", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310164", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307785", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308111", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310863", "@num": "743", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 743 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302527", "@num": "75-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305466", "@num": "793 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302546", "@num": "80 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302543", "@num": "80 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307827", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310466", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307108", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310959", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302625", "@num": "92 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307170", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307186", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307210", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294912", "@num": "322 B", "#text": "CODE GENERAL DES IPPOTS ANNEXE 2, CGIAN2. - art. 322 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913356", "@num": "1468 bis", "#text": "Code général des impôts, CGI. - art. 1468 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846772", "@num": "1468 bis", "#text": "Code général des impôts, CGI. - art. 1468 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702073", "@num": "1594 J", "#text": "Code général des impôts, CGI. - art. 1594 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355145", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686667", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472288", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988762", "@num": "75-0 C", "#text": "Code général des impôts, CGI. - art. 75-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467824", "@num": "75-0 C", "#text": "Code général des impôts, CGI. - art. 75-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978607", "@num": "75-0 C", "#text": "Code général des impôts, CGI. - art. 75-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663232", "@num": "242-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351220", "@num": "332 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623505", "@num": "332 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038025481", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038025488", "@num": "344 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668526", "@num": "344 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055237", "@num": "49 septies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741244", "@num": "88", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°91-883 du 9 septembre 1991", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "MODIFICATION", "CODE ELECTORAL", "CODE DE L'URBANISME" ] }, "TITREFULL": "Décret no 91-883 du 9 septembre 1991 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000720158", "NOR": "BUDF9100023D", "NUM": "91-883", "DATE_PUBLI": "1991-09-10", "DATE_TEXTE": "1991-09-09", "NUM_PARUTION": 211, "ORIGINE_PUBLI": "JORF n°211 du 10 septembre 1991", "PAGE_DEB_PUBLI": 11889, "PAGE_FIN_PUBLI": 11952 } }, "META_COMMUN": { "ID": "JORFTEXT000000720158", "URL": "texte/version/JORF/TEXT/00/00/00/72/01/JORFTEXT000000720158.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX991883" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 9 septembre 1991.
\n

EDITH CRESSON

Par le Premier ministre:

Le ministre d'Etat, ministre de l'économie,
des finances et du budget,
\n
PIERRE BEREGOVOY

Le ministre délégué au budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000545997", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000720158", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306433", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306433", "liens_entrants": true }

Article 1599 ter A AUTONOME ABROGE, en vigueur du 24/06/1991 au 01/01/2011 (Code général des impôts)