{ "article": { "LEGIARTI000006306858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1644", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306858", "URL": "article/LEGI/ARTI/00/00/06/30/68/LEGIARTI000006306858.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1644AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223471", "@fin": "1979-07-01", "@num": "1644", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306858", "@fin": "2999-01-01", "@num": "1644", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes à percevoir par l'Etat en vertu de l'article 1641 sont ajoutées au produit des impositions directes devant revenir aux collectivités locales et organismes divers.
\n
" } }, "LEGIARTI000006311906": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311906", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311906.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162879", "@fin": "1988-12-28", "#text": "TAXES ETABLIES ET RECOUVREES COMME EN MATIERE DE CONTRIBUTIONS DIRECTES AU PROFIT DES COLLECTIVITES LOCALES ET ORGANISMES DIVERS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147173", "@fin": "1988-12-28", "#text": "FRAIS D'ASSIETTE, DE NON-VALEURS ET DE RECOUVREMENT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,50 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties;

- taxe foncière sur les propriétés non bâties;

- taxe d'habitation;

- taxe professionnelle;

- taxe d'enlèvement des ordures ménagères;

- taxe de balayage;

- taxe pour frais de chambres d'agriculture;

- taxe perçue au profit du budget annexe des prestations sociales agricoles;

- taxe pour frais de chambres de commerce et d'industrie;

- taxe pour frais de chambres de métiers.

2. Sauf dispositions contraires, il en est de même pour les contributions et taxes qui sont établies et recouvrées comme en matière de contributions directes au profit de toutes collectivités, fonds ou organismes divers.

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5 % du montant des taxes visées au I. Ce taux est réduit à 4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

" } }, "LEGIARTI000006311907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311907", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311907.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAB" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338601", "@num": "22", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 22 () JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162879", "@fin": "1988-12-28", "#text": "TAXES ETABLIES ET RECOUVREES COMME EN MATIERE DE CONTRIBUTIONS DIRECTES AU PROFIT DES COLLECTIVITES LOCALES ET ORGANISMES DIVERS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147173", "@fin": "1988-12-28", "#text": "FRAIS D'ASSIETTE, DE NON-VALEURS ET DE RECOUVREMENT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES 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"1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

\n
" } }, "LEGIARTI000006311908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006311908", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311908.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 3 X, art. 11 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275440", "@num": "3", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 3 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. 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I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5 % du montant des taxes visées au I ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale. Ce taux est réduit à 4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

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I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

3. En contrepartie des dégrèvements prévus à l'article 1414 C, l'Etat perçoit un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414, 1414 A et 1414 B en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 50 000 F : 1,7 %

Inférieure ou égale à 50 000 F et supérieure à 30 000 F : 1,2 %

Autres locaux dont la valeur locative est supérieure à 30 000 F : 0,2 % (1).

(1) Ces dispositions sont applicables aux impositions établies au titre de 1990.

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art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 50 000 F : 1,7 %

Inférieure ou égale à 50 000 F et supérieure à 30 000 F : 1,2 %

Autres locaux dont la valeur locative est supérieure à 30 000 F : 0,2 % (1).

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit ((5,4 %)) (M) du montant des taxes visées au I ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale. Ce taux est réduit à ((4,4 %)) (M) pour les impositions perçues au profit des collectivités locales et de leurs groupements.

(1) Ces dispositions sont applicables aux impositions établies au titre de 1990.

(M) Modification.

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I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

3. En contrepartie des dégrèvements prévus à l'article 1414 C, l'Etat perçoit un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414, ((1414 bis,)) (M) (1) 1414 A et 1414 B en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 50 000 F : 1,7 %

Inférieure ou égale à 50 000 F et supérieure à 30 000 F : 1,2 %

Autres locaux dont la valeur locative est supérieure à 30 000 F : 0,2 %.

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5,4 % du montant des taxes visées au I ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale. Ce taux est réduit à 4,4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

(M) Modification.

(1) Loi 98-1267 du 30 décembre 1998 art. 37 II Finances rectificative pour 1998 : Ces dispositions s'appliquent à compter du 1er janvier 1999.

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"2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

3. En contrepartie des dégrèvements prévus à l'article 1414 A, l'Etat perçoit un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414 et 1414 A en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 50 000 F : 1,7 %

Inférieure ou égale à 50 000 F et supérieure à 30 000 F : 1,2 %

Autres locaux dont la valeur locative est supérieure à 30 000 F : 0,2 %.

\n
" } }, "LEGIARTI000006311913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311913", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311913.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAH" } }, "NOTA": { "CONTENU": "
NOTA : L'article 91 de la loi de finances rectificative pour 2001 abroge l'article 11 de la loi n° 2001-1246 qui modifiait cet article et le rétablit dans sa version en vigueur à la date de sa publication. NOTA : Dans les dispositions de nature réglementaire, les références au \"budget annexe des prestations sociales agricoles\" sont remplacées par les références à \"l'établissement de gestion du fonds de financement des prestations sociales des non-salariés agricoles\", cf décret 2004-1428 du 23 décembre 2004 article 14.
\n
Ces dispositions entrent en vigueur le 1er janvier 2005.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006758381", "@num": "11", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 11 () JORF 26 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321398", "@num": "91", "#text": "Loi - art. 91 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "#text": "CGI 1414, 1414 A, 1411", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-10-30 6D-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

taxe foncière sur les propriétés bâties ;

taxe foncière sur les propriétés non bâties ;

taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

taxe professionnelle ;

taxe d'enlèvement des ordures ménagères ;

taxe de balayage ;

taxe pour frais de chambres d'agriculture ;

taxe perçue au profit du budget annexe des prestations sociales agricoles ;

taxe pour frais de chambres de commerce et d'industrie ;

taxe pour frais de chambres de métiers.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 7 622 euros : 1,7 %

Inférieure ou égale à 7 622 euros et supérieure à 4 573 euros : 1,2 %

Autres locaux dont la valeur locative est supérieure à 4 573 euros : 0,2 %.

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5,4 % du montant des taxes visées au I, ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale. Ce taux est réduit à 4,4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

\n
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art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

taxe foncière sur les propriétés bâties ;

taxe foncière sur les propriétés non bâties ;

taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

taxe professionnelle ;

taxe d'enlèvement des ordures ménagères ;

taxe de balayage ;

taxe pour frais de chambres d'agriculture ;

taxe pour frais de chambres de commerce et d'industrie ;

taxe pour frais de chambres de métiers.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 7 622 euros : 1,7 %

Inférieure ou égale à 7 622 euros et supérieure à 4 573 euros : 1,2 %

Autres locaux dont la valeur locative est supérieure à 4 573 euros : 0,2 %.

\n
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des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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", 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I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

a. taxe foncière sur les propriétés bâties ;

b. taxe foncière sur les propriétés non bâties ;

c. taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d. taxe professionnelle ;

e. taxe d'enlèvement des ordures ménagères ;

f. taxe de balayage ;

g. taxe pour frais de chambres d'agriculture ;

h. taxe pour frais de chambres de commerce et d'industrie ;

i. taxe pour frais de chambres de métiers et de l'artisanat.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 7 622 euros : 1,7 %

Inférieure ou égale à 7 622 euros et supérieure à 4 573 euros : 1,2 %

Autres locaux dont la valeur locative est supérieure à 4 573 euros : 0,2 %.

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art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1599 quater A et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I.

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe pour frais de chambres de commerce et d'industrie ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères ;

e) Taxe de balayage.

2. Sauf dispositions contraires, il en est de même pour les contributions et taxes qui sont établies et recouvrées comme en matière de contributions directes au profit des collectivités territoriales, de leurs établissements publics de coopération intercommunale et de fonds, établissements ou organismes divers.

3. En contrepartie des dégrèvements prévus à l'article 1414 A, l'Etat perçoit :

1° Un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414 et 1414 A en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 euros : 1,7 % ;

– inférieure ou égale à 7 622 euros et supérieure à 4 573 euros : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 euros : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

II. – Pour les frais d'assiette et de recouvrement, l'Etat perçoit 1 % du montant des taxes visées au A du I, ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale, et 5,4 % du montant de celles visées au même B du I. Pour les impositions visées au même B et perçues au profit des collectivités locales et de leurs groupements, ce taux est réduit à 4,4 %.

" } }, "LEGIARTI000022763983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000022763983", "URL": "article/LEGI/ARTI/00/00/22/76/39/LEGIARTI000022763983.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022760960", "@num": "1", "#text": "Arrêté du 29 juillet 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022758525", "@nortexte": "DEVO1017186A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-29" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2010 sont fixés comme suit :

\n
\n

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

\n CATÉGORIES D'ENTREPRISES \n	\n PAR KILOGRAMME \n (extrait) \n (en euros) \n \n
\n Petites et moyennes entreprises \n	\n 224, 18 \n
\n Autres entreprises \n	\n 448, 36 \n
\n Tarif applicable au titre de l'année 2010 \n	\n

\n
CATÉGORIES D'ENTREPRISES
\n

PAR KILOGRAMME

(extrait)

(en euros)
\n

\n
Petites et moyennes entreprises
\n

\n
224, 18
\n

\n
Autres entreprises
\n

\n
448, 36
\n

\n
Tarif applicable au titre de l'année 2010
\n

\n\n

\n
Ces tarifs ne comprennent pas les frais d'assiette et de recouvrement, de dégrèvement et de non-valeurs perçus au profit de l'Etat en application des articles 1641 et 1644 du code général des impôts.

" } }, "LEGIARTI000023381022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381022", "URL": "article/LEGI/ARTI/00/00/23/38/10/LEGIARTI000023381022.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000023153471", "@num": "87", "#text": "Décret n°2010-1463\r\n du 1er décembre 2010 - art. 87 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023152806", "@nortexte": "EFII1027014D", "@numtexte": "2010-1463", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-01" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347161", "@num": "121", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. 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I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I.\n

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe pour frais de chambres de commerce et d'industrie ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères ;

e) Taxe de balayage.

3. En contrepartie des dégrèvements prévus à l'article 1414 A, l'Etat perçoit :

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 € : 1,7 % ;

– inférieure ou égale à 7 622 € et supérieure à 4 573 € : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 € : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

" } }, "LEGIARTI000024181466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-31", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024181466", "URL": "article/LEGI/ARTI/00/00/24/18/14/LEGIARTI000024181466.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024159928", "@num": "1", "#text": "Arrêté du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024153097", "@nortexte": "EFIE1112236A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2010 sont fixés comme suit :

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

\n CATÉGORIES D'ENTREPRISES \n	\n PAR KILOGRAMME \n (extrait) \n (en euros) \n \n
\n Petites et moyennes entreprises \n	\n 224, 18 \n
\n Autres entreprises \n	\n 448, 36 \n

\n
CATÉGORIES D'ENTREPRISES
\n

PAR KILOGRAMME

(extrait)

(en euros)
\n

\n
Petites et moyennes entreprises
\n

\n
224, 18
\n

\n
Autres entreprises
\n

\n
448, 36
\n

\n\n

Ces tarifs ne comprennent pas les frais d'assiette et de recouvrement, de dégrèvement et de non-valeurs perçus au profit de l'Etat en application des articles 1641 et 1644 du code général des impôts.

" } }, "LEGIARTI000025089734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-31", "DATE_DEBUT": "2011-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000025089734", "URL": "article/LEGI/ARTI/00/00/25/08/97/LEGIARTI000025089734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025072598", "@num": "1", "#text": "Arrêté du 23 décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025056356", "@nortexte": "INDL1128613A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-23" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2011 sont fixés comme suit :

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

\n CATÉGORIES D'ENTREPRISES \n	\n PAR KILOGRAMME \n (extrait) \n (en euros) \n \n
\n Petites et moyennes entreprises \n	\n 297,62
\n Autres entreprises \n	\n 595,25

\n
CATÉGORIES D'ENTREPRISES
\n

PAR KILOGRAMME

(extrait)

(en euros)
\n

\n
Petites et moyennes entreprises
\n

\n
297,62

\n
Autres entreprises
\n

\n
595,25

\n\n

" } }, "LEGIARTI000026836527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000026836527", "URL": "article/LEGI/ARTI/00/00/26/83/65/LEGIARTI000026836527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026830529", "@nor": "PROL1241502A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 décembre 2012 fixant les tarifs des redevances communale et départementale des mines prévus aux articles 1519 et 1587 du code général des impôts applicables en 2012", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026830529", "@c_titre_court": "Arrêté du 20 décembre 2012" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 décembre 2012 fixant les tarifs des redevances communale et départementale des mines prévus aux articles 1519 et 1587 du code général des impôts applicables en 2012", "@debut": "2012-12-27", "@id_txt": "LEGITEXT000026836519", "@c_titre_court": "Arrêté du 20 décembre 2012" } ], "@ministere": "Ministère du redressement productif", "@date_publi": "2012-12-26", "@date_signature": "2012-12-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026836527", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2012-12-27", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026830535", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les tarifs des redevances communale et départementale des mines mentionnés à l'article 1er ne comprennent pas les frais d'assiette et de recouvrement, de dégrèvement et de non-valeur perçus au profit de l'Etat en application des articles 1641 et 1644 du code général des impôts.

" } }, "LEGIARTI000026892892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-10-24", "DATE_DEBUT": "2012-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000026892892", "URL": "article/LEGI/ARTI/00/00/26/89/28/LEGIARTI000026892892.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026887031", "@num": "1", "#text": "Arrêté du 29 novembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026863943", "@nortexte": "PROL1236114A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-29" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2012 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
363,41

Autres entreprises

\n
726,82

\n\n

" } }, "LEGIARTI000028109373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-07-25", "DATE_DEBUT": "2013-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000028109373", "URL": "article/LEGI/ARTI/00/00/28/10/93/LEGIARTI000028109373.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028108272", "@num": "1", "#text": "Arrêté du 15 octobre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028106749", "@nortexte": "PROL1319348A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-10-15" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2013 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
417,42

Autres entreprises

\n
834,84

\n\n

" } }, "LEGIARTI000028325287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000028325287", "URL": "article/LEGI/ARTI/00/00/28/32/52/LEGIARTI000028325287.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028323861", "@nor": "PROL1326145A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 6 décembre 2013 fixant les tarifs des redevances communale et départementale des mines prévus aux articles 1519 et 1587 du code général des impôts applicables en 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028323861", "@c_titre_court": "Arrêté du 6 décembre 2013" }, { "@fin": "2999-01-01", "#text": "Arrêté du 6 décembre 2013 fixant les tarifs des redevances communale et départementale des mines prévus aux articles 1519 et 1587 du code général des impôts applicables en 2013", "@debut": "2013-12-16", "@id_txt": "LEGITEXT000028325281", "@c_titre_court": "Arrêté du 6 décembre 2013" } ], "@ministere": "Ministère du redressement productif", "@date_publi": "2013-12-15", "@date_signature": "2013-12-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028325287", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2013-12-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028323867", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les tarifs des redevances communale et départementale des mines mentionnés à l'article 1er ne comprennent pas les frais d'assiette et de recouvrement, de dégrèvement et de non-valeurs perçus au profit de l'Etat en application des articles 1641 et 1644 du code général des impôts.

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I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe pour frais de chambres de commerce et d'industrie ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères ;

e) Taxe de balayage.

3. En contrepartie des dégrèvements prévus à l'article 1414 A, l'Etat perçoit :

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 € : 1,7 % ;

– inférieure ou égale à 7 622 € et supérieure à 4 573 € : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 € : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

" } }, "LEGIARTI000029288437": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-09-21", "DATE_DEBUT": "2014-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000029288437", "URL": "article/LEGI/ARTI/00/00/29/28/84/LEGIARTI000029288437.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029288049", "@num": "1", "#text": "ARRÊTÉ du 21 juillet 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029287507", "@nortexte": "ERNL1407368A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-21" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2014 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
341,75

Autres entreprises

\n
683,50

\n\n

" } }, "LEGIARTI000031186344": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-11-20", "DATE_DEBUT": "2015-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000031186344", "URL": "article/LEGI/ARTI/00/00/31/18/63/LEGIARTI000031186344.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031185316", "@num": "1", "#text": "ARRÊTÉ du 17 septembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031184390", "@nortexte": "EINL1513804A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-17" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2015 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
306,38

Autres entreprises

\n
612,77

\n\n

" } }, "LEGIARTI000033473991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-11-15", "DATE_DEBUT": "2016-11-20" } }, "META_COMMUN": { "ID": "LEGIARTI000033473991", "URL": "article/LEGI/ARTI/00/00/33/47/39/LEGIARTI000033473991.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033443365", "@num": "1", "#text": "Arrêté du 15 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033420318", "@nortexte": "ECFL1630290A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-15" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2016 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
336,00

Autres entreprises

\n
672,01

\n\n

" } }, "LEGIARTI000036016552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-29", "DATE_DEBUT": "2017-11-15" } }, "META_COMMUN": { "ID": "LEGIARTI000036016552", "URL": "article/LEGI/ARTI/00/00/36/01/65/LEGIARTI000036016552.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036015662", "@num": "1", "#text": "Arrêté du 3 novembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036012559", "@nortexte": "ECOL1729043A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-03" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2017 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t362,95

Autres entreprises

\n
\n\t\t\t725,90

\n\n

" } }, "LEGIARTI000036426193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426193", "URL": "article/LEGI/ARTI/00/00/36/42/61/LEGIARTI000036426193.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000036377634", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311604", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", 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"@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577592", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022309961", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe pour frais de chambres de commerce et d'industrie ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères ;

e) Taxe de balayage.

3. En contrepartie des dégrèvements prévus à l'article 1414 A, l'Etat perçoit :

1° Un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414, 1414 A et 1414 C en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 € : 1,7 % ;

– inférieure ou égale à 7 622 € et supérieure à 4 573 € : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 € : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

" } }, "LEGIARTI000036443853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036443853", "URL": "article/LEGI/ARTI/00/00/36/44/38/LEGIARTI000036443853.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du 3 du III de l'article 5 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1641 résultant des dispositions des a et c du 10° dudit article 5 s'appliquent à compter des impositions établies au titre de 2020.

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L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311604", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", 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"@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577592", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022309961", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis ;

h) Par dérogation au d du 1 du B, la taxe d'enlèvement des ordures ménagères au titre des cinq premières années au cours desquelles est mise en œuvre la part incitative mentionnée au I de l'article 1522 bis.

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe additionnelle à la cotisation foncière des entreprises mentionnée au II de l'article 1600 ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères sauf dans le cas prévu au h du A ;

e) (Abrogé)

3. En contrepartie des dégrèvements prévus à l'article 1414 C, l'Etat perçoit :

1° Un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414 et 1414 C en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 € : 1,7 % ;

– inférieure ou égale à 7 622 € et supérieure à 4 573 € : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 € : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

" } }, "LEGIARTI000037342798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-29", "DATE_DEBUT": "2018-08-29" } }, "META_COMMUN": { "ID": "LEGIARTI000037342798", "URL": "article/LEGI/ARTI/00/00/37/34/27/LEGIARTI000037342798.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037342115", "@num": "1", "#text": "Arrêté du 2 août 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037341242", "@nortexte": "ECOL1820284A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-02" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2018 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t358,30

Autres entreprises

\n
\n\t\t\t716,60

\n\n

" } }, "LEGIARTI000037986298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037986298", "URL": "article/LEGI/ARTI/00/00/37/98/62/LEGIARTI000037986298.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du II de l'article 23 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, ces dispositions s'appliquent aux impositions établies à compter du 1er janvier 2019, lorsque la délibération instituant la part incitative mentionnée au I de l'article 1522 bis du code général des impôts est postérieure au 1er janvier 2018.

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L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311604", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", 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"155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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 : 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I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis ;

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe pour frais de chambres de commerce et d'industrie ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères, sauf dans le cas prévu au h du A ;

e) (Abrogé)

3. En contrepartie des dégrèvements prévus à l'article 1414 A, l'Etat perçoit :

1° Un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414, 1414 A et 1414 C en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 € : 1,7 % ;

– inférieure ou égale à 7 622 € et supérieure à 4 573 € : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 € : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

" } }, "LEGIARTI000039355892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-09-13", "DATE_DEBUT": "2019-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000039355892", "URL": "article/LEGI/ARTI/00/00/39/35/58/LEGIARTI000039355892.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039351855", "@num": "1", "#text": "Arrêté du 23 juillet 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038829461", "@nortexte": "ECOL1920337A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-23" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2019 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t345,23

Autres entreprises

\n
\n\t\t\t690,47

\n\n

" } }, "LEGIARTI000041465113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465113", "URL": "article/LEGI/ARTI/00/00/41/46/51/LEGIARTI000041465113.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions résultant du 9° du B du I dudit article, s’appliquent à compter des impositions établies au titre de 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000039793089", "@num": "143", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046196852", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046876473", "@num": "59", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 59 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465180", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021627962", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577592", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022309961", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis ;

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe additionnelle à la cotisation foncière des entreprises mentionnée au II de l'article 1600 ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères sauf dans le cas prévu au h du A ;

e) (Abrogé).

3. (Abrogé).

" } }, "LEGIARTI000041570706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041570706", "URL": "article/LEGI/ARTI/00/00/41/57/07/LEGIARTI000041570706.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions résultant du 19° du E du I dudit article, s’appliquent à compter des impositions établies au titre de 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000048848068", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465180", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021627962", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577592", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022309961", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis ;

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe additionnelle à la cotisation foncière des entreprises mentionnée au II de l'article 1600 ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères sauf dans le cas prévu au h du A ;

e) (Abrogé).

3. (Abrogé).

II. – Pour les frais d'assiette et de recouvrement, l'Etat perçoit 1 % du montant des taxes visées au A du I et 5,4 % du montant de celles visées au B du même I. Pour les impositions visées au même B et perçues au profit des collectivités locales et de leurs groupements, ce taux est réduit à 4,4 %.

" } }, "LEGIARTI000042327688": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-11-17", "DATE_DEBUT": "2020-09-13" } }, "META_COMMUN": { "ID": "LEGIARTI000042327688", "URL": "article/LEGI/ARTI/00/00/42/32/76/LEGIARTI000042327688.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042327192", "@num": "1", "#text": "Arrêté du 8 septembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042325345", "@nortexte": "ECOL2019893A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-08" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2020 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t400,35

Autres entreprises

\n
\n\t\t\t800,71

\n\n
\n

" } }, "LEGIARTI000044329274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-27", "DATE_DEBUT": "2021-11-17" } }, "META_COMMUN": { "ID": "LEGIARTI000044329274", "URL": "article/LEGI/ARTI/00/00/44/32/92/LEGIARTI000044329274.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044328696", "@num": "1", "#text": "Arrêté du 15 octobre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044327611", "@nortexte": "INDL2129177A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-15" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2021 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t498,06

Autres entreprises

\n
\n\t\t\t996,13

\n\n

" } }, "LEGIARTI000046093196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-09-07", "DATE_DEBUT": "2022-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000046093196", "URL": "article/LEGI/ARTI/00/00/46/09/31/LEGIARTI000046093196.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046090801", "@num": "1", "#text": "Arrêté du 25 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046090096", "@nortexte": "ECOL2216407A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-25" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2022 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t488,97

Autres entreprises

\n
\n\t\t\t977,95

\n\n

" } }, "LEGIARTI000048046958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-12-06", "DATE_DEBUT": "2023-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000048046958", "URL": "article/LEGI/ARTI/00/00/48/04/69/LEGIARTI000048046958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048046687", "@num": "1", "#text": "Arrêté du 31 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048045946", "@nortexte": "ECOL2321798A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-31" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2023 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t549,88

Autres entreprises

\n
\n\t\t\t1 099,77

\n\n

" } }, "LEGIARTI000049223384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049223384", "URL": "article/LEGI/ARTI/00/00/49/22/33/LEGIARTI000049223384.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@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": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@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": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162879", "@fin": "1988-12-28", "#text": "TAXES ETABLIES ET RECOUVREES COMME EN MATIERE DE CONTRIBUTIONS DIRECTES AU PROFIT DES COLLECTIVITES LOCALES ET ORGANISMES DIVERS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147173", "@fin": "1988-12-28", "#text": "FRAIS D'ASSIETTE, DE NON-VALEURS ET DE RECOUVREMENT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES 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Le montant du principal fictif correspondant aux cotisations extraordinaires établies par suite de réclamations contre des omissions au rôle de la contribution mobilière vient en déduction du principal fictif de la commune pour l’année suivante.

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Article 1644 AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts)