{ "article": { "LEGIARTI000006309468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-06-29", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309468", "URL": "article/LEGI/ARTI/00/00/06/30/94/LEGIARTI000006309468.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203209", "@num": "Annexe", "#text": "Décret n°2004-325 du 8 avril 2004 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028790101", "@num": "Annexe", "#text": "Décret n°2008-778 du 13 août 2008 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000031749011", "@num": "R337-16", "#text": "Code de l'énergie - art. R337-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748989", "@num": "R337-5", "#text": "Code de l'énergie - art. R337-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431470", "@num": "278-0 bis A", "#text": "Code général des impôts, CGI. - art. 278-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242236", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162824", "@fin": "1988-07-15", "#text": "CALCUL DE LA TAXE.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000048218221", "@fin": "1954-04-11", "@num": "278", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477206", "@fin": "1954-08-15", "@num": "278", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049579328", "@fin": "1979-07-01", "@num": "278", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309468", "@fin": "1982-06-29", "@num": "278", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309469", "@fin": "1995-10-27", "@num": "278", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309470", "@fin": "2000-07-14", "@num": "278", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309471", "@fin": "2012-03-16", "@num": "278", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515780", "@fin": "2012-08-18", "@num": "278", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295856", "@fin": "2014-01-01", "@num": "278", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026950057", "@fin": "2999-01-01", "@num": "278", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Le taux normal de la taxe sur la valeur ajoutée est fixé à 17,60 %.
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2 (Abrogé)
\n
" } }, "LEGIARTI000018570287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018570287", "URL": "article/LEGI/ARTI/00/00/18/57/02/LEGIARTI000018570287.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000172847", "#text": "Loi n° 91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312749", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308322", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309451", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949053", "@num": "L552-3", "#text": "Code de justice administrative - art. L552-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191319", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014115", "@num": "L201 B", "#text": "Livre des procédures fiscales - art. L201 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014112", "@num": "L201 C", "#text": "Livre des procédures fiscales - art. L201 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014100", "@fin": "2008-04-03", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570287", "@fin": "2010-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645137", "@fin": "2012-06-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033216", "@fin": "2013-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949057", "@fin": "2018-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814216", "@fin": "2018-10-25", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526207", "@fin": "2022-08-18", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195951", "@fin": "2999-01-01", "@num": "L252 B", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Dès la notification du procès-verbal mentionné à l'article L. 16-0 BA, le comptable peut procéder, par dérogation au chapitre IV de la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution, à des saisies conservatoires à hauteur d'un montant qui ne peut excéder :

1° Pour l'impôt sur le revenu, le produit résultant de l'application,

au montant du chiffre d'affaires hors taxes réalisé au titre de l'année ou de l'exercice en cours pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges et de dépenses aux taux prévus au troisième alinéa du 1 de l'article 50-0 du code général des impôts ou au premier alinéa du 1 de l'article 102 ter du même code, selon la nature de l'activité ;

des taux prévus au 1 du I de l'article 197 du même code en vigueur pour l'imposition des revenus de la précédente année civile à la fraction de chaque part de revenu, le nombre de parts étant fixé, conformément au I de l'article 194 du même code pour l'imposition des revenus de la précédente année civile, d'après la situation et les charges de famille du contribuable constatées à la date du procès-verbal de flagrance fiscale.

Ce produit ne peut être inférieur à celui résultant de l'application, au montant déterminé au deuxième alinéa du présent 1°, du taux de 33 1/3 % ;

2° Pour l'impôt sur les sociétés, le produit résultant de l'application des taux prévus à l'article 219 du code général des impôts au montant du chiffre d'affaires hors taxes réalisé au titre de l'année ou de l'exercice en cours pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges aux taux prévus au troisième alinéa du 1 de l'article 50-0 du même code, selon la nature de l'activité. Ce produit est diminué du montant des acomptes trimestriels versés dans les conditions prévues à l'article 1668 du même code ;

3° Pour la taxe sur la valeur ajoutée, le montant obtenu par application des taux prévus aux articles 278 à 281 nonies du code général des impôts, selon la nature des opérations, à la base du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de la période en cours pour laquelle aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale, et sous déduction d'un montant de taxe déductible dans les conditions prévues aux articles 271 à 273 septies C du même code.

II. – Le juge du référé administratif mentionné à l'article L. 279, saisi dans un délai de huit jours à compter de la signification de saisies conservatoires mentionnées au I, ordonne qu'il soit mis fin à l'exécution de ces saisies en cas d'urgence et s'il est fait état d'un moyen propre à créer, en l'état de l'instruction, un doute sérieux sur la régularité de cette procédure.

Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.

La décision du juge du référé est susceptible d'appel devant le tribunal administratif dans le délai de huit jours. Le tribunal se prononce en urgence.

La décision du juge du référé ou du tribunal administratif ordonnant qu'il soit mis fin à l'exécution des saisies entraîne la mainlevée immédiate de ces saisies.

III. – Le paiement des impositions dues au titre de l'exercice ou de la période comprenant celle couverte par le procès-verbal prévu à l'article L. 16-0 BA entraîne la mainlevée des saisies conservatoires prévues au I, sauf si l'administration réunit des éléments permettant d'établir que les déclarations du contribuable au vu desquelles ce paiement est intervenu ne sont pas sincères.

\n
" } }, "LEGIARTI000021645137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-06-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645137", "URL": "article/LEGI/ARTI/00/00/21/64/51/LEGIARTI000021645137.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 19 XI : Le présent article s'applique à compter de l'imposition des revenus de l'année 2009.
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\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000172847", "#text": "Loi n° 91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000021579889", "@num": "19", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312749", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308322", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309451", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949053", "@num": "L552-3", "#text": "Code de justice administrative - art. L552-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191319", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014115", "@num": "L201 B", "#text": "Livre des procédures fiscales - art. L201 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014112", "@num": "L201 C", "#text": "Livre des procédures fiscales - art. L201 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014100", "@fin": "2008-04-03", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570287", "@fin": "2010-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645137", "@fin": "2012-06-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033216", "@fin": "2013-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949057", "@fin": "2018-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814216", "@fin": "2018-10-25", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526207", "@fin": "2022-08-18", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195951", "@fin": "2999-01-01", "@num": "L252 B", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Pour l'impôt sur le revenu, le produit résultant de l'application, ou, pour les personnes mentionnées à l'article 1649 quater-0 B bis du code général des impôts, au montant des revenus déterminés dans les conditions prévues à cet article,

Ce produit ne peut être inférieur à celui résultant de l'application, au montant déterminé au deuxième alinéa du présent 1°, du taux de 33 1 / 3 % ;

Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.

La décision du juge du référé est susceptible d'appel devant le tribunal administratif dans le délai de huit jours. Le tribunal se prononce en urgence.

La décision du juge du référé ou du tribunal administratif ordonnant qu'il soit mis fin à l'exécution des saisies entraîne la mainlevée immédiate de ces saisies.

\n
" } }, "LEGIARTI000025033216": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025033216", "URL": "article/LEGI/ARTI/00/00/25/03/32/LEGIARTI000025033216.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 19 XI : Le présent article s'applique à compter de l'imposition des revenus de l'année 2009.
\n

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000172847", "#text": "Loi n° 91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000025024669", "@num": "3", "#text": "Ordonnance n°2011-1895\n du 19 décembre 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312749", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308322", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309451", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949053", "@num": "L552-3", "#text": "Code de justice administrative - art. L552-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191319", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014115", "@num": "L201 B", "#text": "Livre des procédures fiscales - art. L201 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014112", "@num": "L201 C", "#text": "Livre des procédures fiscales - art. L201 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014100", "@fin": "2008-04-03", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570287", "@fin": "2010-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645137", "@fin": "2012-06-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033216", "@fin": "2013-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949057", "@fin": "2018-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814216", "@fin": "2018-10-25", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526207", "@fin": "2022-08-18", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195951", "@fin": "2999-01-01", "@num": "L252 B", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Dès la notification du procès-verbal mentionné à l'article L. 16-0 BA, le comptable peut procéder, par dérogation au livre V de la partie législative du code des procédures civiles d'exécution, à des saisies conservatoires à hauteur d'un montant qui ne peut excéder :

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\n

Ce produit ne peut être inférieur à celui résultant de l'application, au montant déterminé au deuxième alinéa du présent 1°, du taux de 33 1 / 3 % ;

\n
\n

Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.

\n
\n

La décision du juge du référé est susceptible d'appel devant le tribunal administratif dans le délai de huit jours. Le tribunal se prononce en urgence.

\n
\n

La décision du juge du référé ou du tribunal administratif ordonnant qu'il soit mis fin à l'exécution des saisies entraîne la mainlevée immédiate de ces saisies.

\n
\n

\n
" } }, "LEGIARTI000026949057": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949057", "URL": "article/LEGI/ARTI/00/00/26/94/90/LEGIARTI000026949057.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026887981", "@num": "11", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000021644208", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887108", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308322", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309451", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949053", "@num": "L552-3", "#text": "Code de justice administrative - art. L552-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191319", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014115", "@num": "L201 B", "#text": "Livre des procédures fiscales - art. L201 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014112", "@num": "L201 C", "#text": "Livre des procédures fiscales - art. L201 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025026124", "@num": "L521-1", "#text": "Code des procédures civiles d'exécution - art. L521-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014100", "@fin": "2008-04-03", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570287", "@fin": "2010-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645137", "@fin": "2012-06-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033216", "@fin": "2013-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949057", "@fin": "2018-01-01", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814216", "@fin": "2018-10-25", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526207", "@fin": "2022-08-18", "@num": "L252 B", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195951", "@fin": "2999-01-01", "@num": "L252 B", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Dès la notification du procès-verbal mentionné à l'article L. 16-0 BA, le comptable peut procéder, par dérogation au livre V de la partie législative du code des procédures civiles d'exécution, à une ou plusieurs mesures conservatoires mentionnées aux articles L. 521-1 à L. 533-1 du code des procédures civiles d'exécution à hauteur d'un montant qui ne peut excéder :

au montant du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de chaque année ou exercice pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges et de dépenses aux taux prévus au troisième alinéa du 1 de l'article 50-0 du code général des impôts ou au premier alinéa du 1 de l'article 102 ter du même code, selon la nature de l'activité ;

Ce produit ne peut être inférieur à celui résultant de l'application, au montant déterminé au deuxième alinéa du présent 1°, du taux de 33 1/3 % ;

2° Pour l'impôt sur les sociétés, le produit résultant de l'application des taux prévus à l'article 219 du code général des impôts au montant du chiffre d'affaires hors taxes réalisé au titre de chaque année ou exercice pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges aux taux prévus au troisième alinéa du 1 de l'article 50-0 du même code, selon la nature de l'activité. Ce produit est diminué du montant des acomptes trimestriels versés dans les conditions prévues à l'article 1668 du même code ;

3° Pour la taxe sur la valeur ajoutée, le montant obtenu par application des taux prévus aux articles 278 à 281 nonies du code général des impôts, selon la nature des opérations, à la base du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de chaque période pour laquelle aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale, et sous déduction d'un montant de taxe déductible dans les conditions prévues aux articles 271 à 273 septies C du même code ;

4° Pour l'amende mentionnée à l'article 1740 B du code général des impôts, le montant de cette amende.

II. – Le juge du référé administratif mentionné à l'article L. 279, saisi dans un délai de huit jours à compter de la signification des mesures conservatoires mentionnées au I, ordonne qu'il soit mis fin à l'exécution de ces mesures en cas d'urgence et s'il est fait état d'un moyen propre à créer, en l'état de l'instruction, un doute sérieux sur la régularité de cette procédure.

Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.

La décision du juge du référé est susceptible d'appel devant le tribunal administratif dans le délai de huit jours. Le tribunal se prononce en urgence.

La décision du juge du référé ou du tribunal administratif ordonnant qu'il soit mis fin à l'exécution des mesures conservatoires entraîne leur mainlevée immédiate.

III. – Le paiement des impositions dues au titre de l'exercice ou de la période comprenant celle couverte par le procès-verbal prévu à l'article L. 16-0 BA entraîne la mainlevée des mesures conservatoires prévues au I, sauf si l'administration réunit des éléments permettant d'établir que les déclarations du contribuable au vu desquelles ce paiement est intervenu ne sont pas sincères.

" } }, "LEGIARTI000028203209": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2013-11-17" } }, "META_COMMUN": { "ID": "LEGIARTI000028203209", "URL": "article/LEGI/ARTI/00/00/28/20/32/LEGIARTI000028203209.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028202111", "@num": "8", "#text": "Décret n°2013-1031\n du 15 novembre 2013 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000028200044", "@nortexte": "DEVR1316323D", "@numtexte": "2013-1031", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-15" }, { "@id": "LEGIARTI000031743213", "@num": "6", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745357", "@num": "L863-2", "#text": "Code de la sécurité sociale. - art. L863-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006100269", "@fin": "2016-01-01", "#text": "Annexes", "@debut": "2004-04-10" } ] }, "@cid": "JORFTEXT000000436465", "@nor": "INDI0302128D", "@num": "2004-325", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2004-325 du 8 avril 2004 relatif à la tarification spéciale de l'électricité comme produit de première nécessité", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000436465", "@c_titre_court": "Décret n° 2004-325 du 8 avril 2004" }, { "@fin": "2016-01-01", "#text": "Décret n°2004-325 du 8 avril 2004 relatif à la tarification spéciale de l'électricité comme produit de première nécessité", "@debut": "2004-04-10", "@id_txt": "LEGITEXT000005765658", "@c_titre_court": "Décret n°2004-325 du 8 avril 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE INDUSTRIE", "@date_publi": "2004-04-10", "@date_signature": "2004-04-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006632362", "@fin": "2008-08-15", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2004-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019327145", "@fin": "2011-01-01", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2008-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023441481", "@fin": "2012-12-27", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026834211", "@fin": "2013-11-17", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2012-12-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028203209", "@fin": "2016-01-01", "@num": "Annexe", "@etat": "ABROGE", "@debut": "2013-11-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le montant annuel des ressources du foyer, mentionné au 1° du I de l'article 1er du présent décret, est celui ouvrant droit à la déduction prévue à l'article L. 863-2 du code de la sécurité sociale.

Le montant du revenu fiscal de référence annuel par part, mentionné au 2° du I de l'article 1er du présent décret, est fixé à 2 175 euros.

Ce montant est majoré de 11,3 % pour les foyers résidant dans les départements de la Guadeloupe, de la Guyane, de la Martinique, de La Réunion et de Mayotte.

II. - La déduction forfaitaire mentionnée à l'article 2 du présent décret est égale, selon la puissance souscrite et le nombre d'unités de consommation (UC), aux valeurs suivantes :

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

\n DÉDUCTION FORFAITAIRE EN FONCTION de l'UC (en euros TTC/ an) \n \n	\n 3 kVA \n	\n 6 kVA \n	\n 9 kVA ET PLUS \n
\n UC = 1 \n	\n 71 \n	\n 87 \n	\n 94 \n
\n 1 < UC < 2 \n	\n 88 \n	\n 109 \n	\n 117 \n
\n UC > = 2 \n	\n 106 \n	\n 131 \n	\n 140 \n

\n\n

\n
Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

III. - La déduction mentionnée au II de l'article 4-2 du présent décret est égale à 47 € (TTC) par logement par an.

Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

" } }, "LEGIARTI000028203240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-04-01", "DATE_DEBUT": "2013-11-17" } }, "META_COMMUN": { "ID": "LEGIARTI000028203240", "URL": "article/LEGI/ARTI/00/00/28/20/32/LEGIARTI000028203240.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028202131", "@num": "17", "#text": "Décret n°2013-1031\n du 15 novembre 2013 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000028200044", "@nortexte": "DEVR1316323D", "@numtexte": "2013-1031", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-15" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019326549", "@fin": "2016-01-01", "#text": "Annexe", "@debut": "2008-08-15" } ] }, "@cid": "JORFTEXT000019325632", "@nor": "DEVE0815708D", "@num": "2008-778", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-778 du 13 août 2008 relatif à la fourniture de gaz naturel au tarif spécial de solidarité", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019325632", "@c_titre_court": "Décret n° 2008-778 du 13 août 2008" }, { "@fin": "2016-01-01", "#text": "Décret n° 2008-778 du 13 août 2008 relatif à la fourniture de gaz naturel au tarif spécial de solidarité", "@debut": "2008-08-15", "@id_txt": "LEGITEXT000019326537", "@c_titre_court": "Décret n°2008-778 du 13 août 2008" } ], "@ministere": "Ministère de l'écologie, de l'énergie, du développement durable et de l'aménagement du territoire", "@date_publi": "2008-08-14", "@date_signature": "2008-08-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019326550", "@fin": "2011-04-01", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2008-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023797199", "@fin": "2011-12-25", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025029774", "@fin": "2013-11-17", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2011-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028203240", "@fin": "2014-04-01", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2013-11-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028790101", "@fin": "2016-01-01", "@num": "Annexe", "@etat": "ABROGE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019325659", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déduction forfaitaire mentionnée à l'article 2 du présent décret est égale, pour chaque plage de consommation considérée et pour chaque unité de consommation (UC), aux valeurs suivantes :

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

DÉDUCTION forfaitaire en fonction de l'UC (en euros TTC/ an)	PLAGE DE CONSOMMATION \n
0-1 000 kWh/an \n	1 000-6 000 kWh/an \n	> 6 000 kWh/an \n
\n 1 UC \n \n	22	67	94
\n 1 < UC < 2 \n \n	29	\n 90 \n \n	\n 124 \n \n
\n 2 UC ou + \n \n	37	\n 112 \n \n	156

\n\n

\n
Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

Le versement forfaitaire mentionné à l'article 2 du présent décret, fonction de l'unité de consommation (UC) du foyer, est égal aux valeurs suivantes :

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

UNITÉ DE CONSOMMATION \n	VERSEMENT FORFAITAIRE (en euros TTC/an) \n
\n 1 UC \n \n	72
\n 1 < UC < 2 \n \n	95
\n 2 UC ou + \n \n	119

\n\n

La déduction mentionnée au II de l'article 6-1 du présent décret est égale à 72 € TTC par logement et par an.
\n
Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'\narticle 278 du code général des impôts\n.
" } }, "LEGIARTI000028416983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278-0 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028416983", "URL": "article/LEGI/ARTI/00/00/28/41/69/LEGIARTI000028416983.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028434187", "@num": "68", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027113419", "#text": "Arrêté du 22 février 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGIARTI000027113424", "@num": "1", "#text": "Arrêté du 22 février 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGITEXT000027570442", "#text": "Décret n°2013-510\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027568801", "@nortexte": "EFIE1305990D", "@numtexte": "2013-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGIARTI000028402541", "@num": "29", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402707", "@num": "7", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402709", "@num": "8", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028690429", "#text": "Arrêté du 24 février 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGIARTI000028690434", "@num": "1", "#text": "Arrêté du 24 février 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGITEXT000030297090", "#text": "ARRÊTÉ du 18 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGIARTI000030297100", "@num": "2", "#text": "ARRÊTÉ du 18 février 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGITEXT000032098122", "#text": "Arrêté du 22 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032097427", "@nortexte": "FCPE1601847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-22" }, { "@id": "LEGIARTI000042194700", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000041859108", "@num": "10", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859120", "@num": "16", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859094", "@num": "3", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859096", "@num": "4", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859098", "@num": "5", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859104", "@num": "8", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859106", "@num": "9", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904407", "@num": "10", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041866831", "@num": "11", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904379", "@num": "12", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898742", "@num": "18", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898811", "@num": "4", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898804", "@num": "5", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898785", "@num": "6", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000042358980", "#text": "Arrêté du 12 mai 2020 - art. 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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041939818", "@nortexte": "SSAZ2013547D", "@numtexte": "2020-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-31" }, { "@id": "LEGIARTI000042008807", "@num": "3", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042008811", "@num": "4", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042107839", "#text": "Décret n°2020-860 du 10 juillet 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042105897", "@nortexte": "SSAZ2018127D", "@numtexte": "2020-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-10" }, { "@id": "LEGIARTI000043186143", "#text": "Décret n°2020-1262 du 16 octobre 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042430554", "@nortexte": "SSAZ2028015D", "@numtexte": "2020-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-16" }, { "@id": "LEGIARTI000043186175", "@num": "Annexe 1", "#text": "Décret n°2020-1310 du 29 octobre 2020 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042475143", "@nortexte": "SSAZ2029612D", "@numtexte": "2020-1310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000043070748", "@num": "1", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043070750", "@num": "2", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000046117862", "@num": "ANNEXE À L'ARTICLE 9", "#text": "Arrêté du 1 juin 2021 - art. ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499568", "@num": "D7122-1", "#text": "Code du travail - art. 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A.-Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

b) Les chocolats et tous les produits composés contenant du chocolat ou du cacao. Toutefois le chocolat, le chocolat de ménage au lait, les bonbons de chocolat, les fèves de cacao et le beurre de cacao sont admis au taux réduit de 5,5 % ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

2° Les appareillages, équipements et matériels suivants :

a) Les appareillages pour handicapés mentionnés aux chapitres Ier et III à VII du titre II et au titre IV de la liste des produits et des prestations remboursables prévue à l'article L. 165-1 du code de la sécurité sociale ;

b) Les appareillages pour handicapés mentionnés au titre III de la liste précitée ou pris en charge au titre des prestations d'hospitalisation définies aux articles L. 162-22-6 et L. 162-22-7 du même code et dont la liste est fixée par arrêté conjoint des ministres chargés de la santé et du budget ;

c) Les équipements spéciaux, dénommés aides techniques et autres appareillages, dont la liste est fixée par arrêté du ministre chargé du budget et qui sont conçus exclusivement pour les personnes handicapées en vue de la compensation d'incapacités graves ;

d) Les autopiqueurs, les appareils pour lecture automatique chiffrée de la glycémie, les seringues pour insuline, les stylos injecteurs d'insuline et les bandelettes et comprimés pour l'autocontrôle du diabète ;

e) Les appareillages de recueil pour incontinents et stomisés digestifs ou urinaires, les appareillages d'irrigation pour colostomisés, les sondes d'urétérostomie cutanée pour stomisés urinaires, les solutions d'irrigation vésicale et les sondes vésicales pour incontinents urinaires ;

f) Les ascenseurs et matériels assimilés, spécialement conçus pour les personnes handicapées et dont les caractéristiques sont fixées par arrêté du ministre chargé de l'économie et des finances ;

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.

B.-Les abonnements relatifs aux livraisons d'électricité d'une puissance maximale inférieure ou égale à 36 kilovoltampères, d'énergie calorifique et de gaz naturel combustible, distribués par réseaux, ainsi que la fourniture de chaleur lorsqu'elle est produite au moins à 50 % à partir de la biomasse, de la géothermie, des déchets et d'énergie de récupération.

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

C.-La fourniture de logement et de nourriture dans les maisons de retraite, les établissements accueillant des personnes handicapées, les logements-foyers mentionnés à l'article L. 633-1 du code de la construction et de l'habitation et les établissements mentionnés au b du 5° et aux 8° et 10° du I de l'article L. 312-1 du code de l'action sociale et des familles. Ce taux s'applique également aux prestations exclusivement liées, d'une part, à l'état de dépendance des personnes âgées et, d'autre part, aux besoins d'aide des personnes handicapées, hébergées dans ces établissements et qui sont dans l'incapacité d'accomplir les gestes essentiels de la vie quotidienne ;

D.-Les prestations de services exclusivement liées aux gestes essentiels de la vie quotidienne des personnes handicapées et des personnes âgées dépendantes qui sont dans l'incapacité de les accomplir, fournies par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du code du travail, dont la liste est fixée par décret, à titre exclusif ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du même code ;

E.-La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Le prix du billet d'entrée donnant exclusivement accès à des concerts donnés dans des établissements où il est servi facultativement des consommations pendant le spectacle et dont l'exploitant est titulaire de la licence de la catégorie mentionnée au 1° de l'article D. 7122-1 du code du travail.

G.-Les droits d'entrée dans les salles de spectacles cinématographiques, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents audiovisuels qui sont présentés ;

H.-Les cessions de droits patrimoniaux portant sur des œuvres cinématographiques représentées au cours des séances de spectacles cinématographiques mentionnées à l'article L. 214-1 du code du cinéma et de l'image animée ou dans le cadre de festivals de cinéma.

I.-1° Les importations d'œuvres d'art, d'objets de collection ou d'antiquité, ainsi que sur les acquisitions intracommunautaires, effectuées par un assujetti ou une personne morale non assujettie, d'œuvres d'art, d'objets de collection ou d'antiquité qu'ils ont importés sur le territoire d'un autre Etat membre de l'Union européenne ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs.

\n
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Loi n° 2012-1510 du 29 décembre 2012, art. 68-III-B : le taux \"7 %\" est remplacé par le taux \"10 %\" pour les opérations dont le fait générateur intervient à compter du 1er janvier 2014. Toutefois, ils ne s'appliquent pas aux encaissements pour lesquels la taxe sur la valeur ajoutée est exigible avant cette date.

Pour les dérogations au taux de TVA de 10 % se reporter aux points 2 et 3 du B du III du même article 68.

\n
\n
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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne :

a. Les prestations relatives :

A la fourniture de logement et aux trois quarts du prix de pension ou de demi-pension dans les établissements d'hébergement ; ce taux s'applique aux locations meublées dans les mêmes conditions que pour les établissements d'hébergement ;

A la fourniture de logement dans les terrains de camping classés, lorsque l'exploitant du terrain de camping délivre une note dans les conditions fixées au a ter, assure l'accueil et consacre 1,5 % de son chiffre d'affaires total hors taxes à des dépenses de publicité, ou si l'hébergement est assuré par un tiers lorsque celui-ci consacre 1,5 % de son chiffre d'affaires total en France à la publicité ;

A la location d'aires d'accueil ou de terrains de passage des gens du voyage ;

a bis. Les recettes provenant de la fourniture des repas dans les cantines d'entreprises et répondant aux conditions qui sont fixées par décret ;

a ter. Les locations d'emplacements sur les terrains de camping classés, à condition que soit délivrée à tout client une note d'un modèle agréé par l'administration indiquant les dates de séjour et le montant de la somme due ;

a quater. (Abrogé) ;

a quinquies. Les prestations de soins dispensées par les établissements thermaux autorisés dans les conditions fixées par l'article L. 162-21 du code de la sécurité sociale ;

b. 1° Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants des services de distribution d'eau et d'assainissement.

2° Les taxes, surtaxes et redevances perçues sur les usagers des réseaux d'assainissement ;

b bis. Les spectacles suivants :

foires, salons, expositions autorisés ;

jeux et manèges forains à l'exception des appareils automatiques autres que ceux qui sont assimilés à des loteries foraines en application de l'article L. 322-5 du code de la sécurité intérieure ;

b bis a. (Abrogé) ;

b ter. les droits d'entrée pour la visite des parcs zoologiques et botaniques, des musées, monuments, grottes et sites ainsi que des expositions culturelles ;

b quater. les transports de voyageurs ;

b quinquies. (Abrogé) ;

b sexies. (Abrogé) ;

b septies. les travaux sylvicoles et d'exploitation forestière réalisés au profit d'exploitants agricoles, y compris les travaux d'entretien des sentiers forestiers, ainsi que les travaux de prévention des incendies de forêt menés par des associations syndicales autorisées ayant pour objet la réalisation de ces travaux ;

b octies. Les abonnements souscrits par les usagers afin de recevoir les services de télévision mentionnés à l'article 2 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication.

Le taux prévu à l'article 278 est applicable lorsque la distribution de services de télévision est comprise dans une offre unique qui comporte pour un prix forfaitaire l'accès à un réseau de communications électroniques au sens du 2° de l'article L. 32 du code des postes et des communications électroniques. Néanmoins, lorsque les droits de distribution des services de télévision ont été acquis en tout ou partie contre rémunération par le fournisseur des services, le taux réduit de 10 % est applicable à la part de l'abonnement correspondante. Cette part est égale, en fonction du choix opéré par le distributeur des services, soit aux sommes payées, par usager, pour l'acquisition des droits susmentionnés, soit au prix auquel les services correspondant aux mêmes droits sont distribués effectivement par ce distributeur dans une offre de services de télévision distincte de l'accès à un réseau de communications électroniques.

b nonies. les droits d'entrée perçus pour la visite des parcs à décors animés qui illustrent un thème culturel et pour la pratique des activités directement liées à ce thème.

Les attractions, manèges, spectacles, loteries, jeux et divertissements sportifs présentés à titre accessoire dans ces parcs demeurent soumis au taux qui leur est propre. Il en est de même des recettes procurées par la vente d'articles divers et des ventes à consommer sur place.

Lorsqu'un prix forfaitaire et global donne l'accès à l'ensemble des manifestations organisées, l'exploitant doit faire apparaître dans sa comptabilité une ventilation des recettes correspondant à chaque taux. La détermination de l'assiette de l'impôt s'effectue sur une base réelle ;

b decies. (Abrogé) ;

c, d, e. (Abrogés à compter du 1er janvier 1993) ;

f. (Abrogé) ;

g. Les cessions des droits patrimoniaux reconnus par la loi aux auteurs des oeuvres de l'esprit et aux artistes-interprètes ainsi que de tous droits portant sur les oeuvres cinématographiques et sur les livres.

Cette disposition n'est pas applicable aux cessions de droits portant sur des oeuvres d'architecture et des logiciels, ainsi qu'aux cessions de droits patrimoniaux portant sur des œuvres cinématographiques représentées au cours des séances de spectacles cinématographiques mentionnées à l'article L. 214-1 du code du cinéma et de l'image animée ou dans le cadre de festivals de cinéma ;

h. Les prestations de collecte, de tri et de traitement des déchets visés aux articles L. 2224-13 et L. 2224-14 du code général des collectivités territoriales, portant sur des matériaux ayant fait l'objet d'un contrat conclu entre une commune ou un établissement public de coopération intercommunale et un organisme ou une entreprise agréé au titre de l'article L. 541-2 du code de l'environnement ;

i Les prestations de services fournies à titre exclusif, ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du code du travail, par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du même code, et dont la liste est fixée par décret ;

j. Les rémunérations versées par les collectivités territoriales et leurs groupements pour la mise en oeuvre d'un contrat d'objectifs et de moyens correspondant à l'édition d'un service de télévision locale ;

k. Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants assurant les prestations de balayage des caniveaux et voies publiques lorsqu'elles se rattachent au service public de voirie communale ;

l. Les remboursements et les rémunérations versés par les départements, les communes ou leurs groupements aux exploitants assurant les prestations de déneigement des voies publiques lorsqu'elles se rattachent à un service public de voirie communale ou départementale ;

m. Les ventes à consommer sur place, à l'exclusion de celles relatives aux boissons alcooliques qui relèvent du taux prévu à l'article 278 ;

n. Les ventes à emporter ou à livrer de produits alimentaires préparés en vue d'une consommation immédiate, à l'exclusion de celles relatives aux boissons alcooliques qui relèvent du taux prévu à l'article 278.

" } }, "LEGIARTI000028790101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028790101", "URL": "article/LEGI/ARTI/00/00/28/79/01/LEGIARTI000028790101.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028787295", "@num": "1", "#text": "Arrêté du 21 mars 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028780759", "@nortexte": "DEVR1401301A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-21" }, { "@id": "LEGIARTI000031743213", "@num": "6", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019326549", "@fin": "2016-01-01", "#text": "Annexe", "@debut": "2008-08-15" } ] }, "@cid": "JORFTEXT000019325632", "@nor": "DEVE0815708D", "@num": "2008-778", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-778 du 13 août 2008 relatif à la fourniture de gaz naturel au tarif spécial de solidarité", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019325632", "@c_titre_court": "Décret n° 2008-778 du 13 août 2008" }, { "@fin": "2016-01-01", "#text": "Décret n° 2008-778 du 13 août 2008 relatif à la fourniture de gaz naturel au tarif spécial de solidarité", "@debut": "2008-08-15", "@id_txt": "LEGITEXT000019326537", "@c_titre_court": "Décret n°2008-778 du 13 août 2008" } ], "@ministere": "Ministère de l'écologie, de l'énergie, du développement durable et de l'aménagement du territoire", "@date_publi": "2008-08-14", "@date_signature": "2008-08-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019326550", "@fin": "2011-04-01", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2008-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023797199", "@fin": "2011-12-25", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025029774", "@fin": "2013-11-17", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2011-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028203240", "@fin": "2014-04-01", "@num": "Annexe", "@etat": "MODIFIE", "@debut": "2013-11-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028790101", "@fin": "2016-01-01", "@num": "Annexe", "@etat": "ABROGE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019325659", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déduction forfaitaire mentionnée à l'article 2 du présent décret est égale, pour chaque plage de consommation considérée et pour chaque unité de consommation (UC), aux valeurs suivantes :

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

\n DÉDUCTION forfaitaire en fonction de l'UC (en euros TTC/ an) \n	\n PLAGE DE CONSOMMATION \n
\n 0-1 000 kWh/an \n	\n 1 000-6 000 kWh/an \n	\n > 6 000 kWh/an \n
\n 1 UC \n	\n 23 \n	\n 72 \n	\n 123 \n
\n 1 < UC < 2 \n	\n 30 \n	\n 95 \n	\n 153 \n
\n 2 UC ou + \n	\n 38 \n	\n 117 \n	\n 185 \n

Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

Le versement forfaitaire mentionné à l'article 2 du présent décret, fonction de l'unité de consommation (UC) du foyer, est égal aux valeurs suivantes :

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

\n UNITÉ DE CONSOMMATION \n	\n VERSEMENT FORFAITAIRE (en euros TTC/an) \n
\n 1 UC \n	\n 100 \n
\n 1 < UC < 2 \n	\n 123 \n
\n 2 UC ou + \n	\n 147 \n

La déduction mentionnée au II de l'article 6-1 du présent décret est égale à 100 € TTC par logement et par an.

Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l' article 278 du code général des impôts.

" } }, "LEGIARTI000029025430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029025430", "URL": "article/LEGI/ARTI/00/00/29/02/54/LEGIARTI000029025430.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la loi 2013-1278 du 29 décembre 2013, article 9 (III) : Ces dispositions s'appliquent aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGITEXT000029553379", "#text": "ARRÊTÉ du 9 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029552286", "@nortexte": "FCPE1409071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-09" }, { "@id": "LEGITEXT000041577031", "#text": "Arrêté du 13 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041573489", "@nortexte": "ECOE2002831A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042534238", "#text": "Arrêté du 17 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042532442", "@nortexte": "TRER2028402A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-17" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303331", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064431", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028403596", "@num": "278-0 ter", "#text": "Code général des impôts, CGI. - art. 278-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242236", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416981", "@num": "281 quater", "#text": "Code général des impôts, CGI. - art. 281 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826703", "@num": "30-0 D", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012336", "@num": "L16 BA", "#text": "Livre des procédures fiscales - art. L16 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029025430", "@fin": "2018-01-01", "@num": "278-0 bis A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431470", "@fin": "2023-01-01", "@num": "278-0 bis A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869299", "@fin": "2025-02-16", "@num": "278-0 bis A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051241987", "@fin": "2025-03-01", "@num": "278-0 bis A", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215127", "@fin": "2999-01-01", "@num": "278-0 bis A", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. La taxe sur la valeur ajoutée est perçue au taux réduit mentionné au premier alinéa de l'article 278-0 bis sur les travaux d'amélioration de la qualité énergétique des locaux à usage d'habitation achevés depuis plus de deux ans ainsi que sur les travaux induits qui leur sont indissociablement liés. Ces travaux portent sur la pose, l'installation et l'entretien des matériaux et équipements mentionnés au 1 de l'article 200 quater, sous réserve que ces matériaux et équipements respectent des caractéristiques techniques et des critères de performances minimales fixés par arrêté du ministre chargé du budget.

2. Par dérogation au 1, le taux prévu à l'article 278 s'applique aux travaux, réalisés sur une période de deux ans au plus :

a) Qui concourent à la production d'un immeuble neuf au sens du 2° du 2 du I de l'article 257 ;

b) A l'issue desquels la surface de plancher des locaux existants est augmentée de plus de 10 %.

3. Le taux réduit prévu au 1 est applicable aux travaux facturés au propriétaire ou, le cas échéant, au syndicat de copropriétaires, au locataire, à l'occupant des locaux ou à leur représentant, à condition que le preneur atteste que ces travaux se rapportent à des locaux d'habitation achevés depuis plus de deux ans, ont la nature de travaux mentionnés au même 1 et ne répondent pas aux conditions mentionnées au 2. Il est également applicable, dans les mêmes conditions, aux travaux réalisés par l'intermédiaire d'une société d'économie mixte intervenant comme tiers financeur. Le prestataire est tenu de conserver cette attestation à l'appui de sa comptabilité.

Le preneur doit conserver copie de cette attestation ainsi que les factures ou notes émises par les entreprises ayant réalisé des travaux, jusqu'au 31 décembre de la cinquième année suivant la réalisation de ces travaux.

Le preneur est solidairement tenu au paiement du complément de taxe si les mentions portées sur l'attestation s'avèrent inexactes de son fait.

\n
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1. La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % sur les travaux d'amélioration, de transformation, d'aménagement et d'entretien autres que ceux mentionnés à l'article 278-0 bis A portant sur des locaux à usage d'habitation, achevés depuis plus de deux ans, à l'exception de la part correspondant à la fourniture d'équipements ménagers ou mobiliers ou à l'acquisition de gros équipements fournis dans le cadre de travaux d'installation ou de remplacement du système de chauffage, des ascenseurs, de l'installation sanitaire ou de système de climatisation dont la liste est fixée par arrêté du ministre chargé du budget.

2. Par dérogation au 1, le taux prévu à l'article 278 s'applique aux travaux, réalisés sur une période de deux ans au plus :

a) Qui concourent à la production d'un immeuble neuf au sens du 2° du 2 du I de l'article 257 ;

b) A l'issue desquels la surface de plancher des locaux existants est augmentée de plus de 10 %.

2 bis. Par dérogation au 1, le taux prévu à l'article 278 s'applique aux travaux de nettoyage ainsi qu'aux travaux d'aménagement et d'entretien des espaces verts.

3. Le taux réduit prévu au 1 est applicable aux travaux facturés au propriétaire ou, le cas échéant, au syndicat de copropriétaires, au locataire, à l'occupant des locaux ou à leur représentant à condition que le preneur atteste que ces travaux se rapportent à des locaux d'habitation achevés depuis plus de deux ans et ne répondent pas aux conditions mentionnées au 2. Il est également applicable dans les mêmes conditions aux travaux réalisés par l'intermédiaire d'une société d'économie mixte intervenant comme tiers financeur. Le prestataire est tenu de conserver cette attestation à l'appui de sa comptabilité.

Le preneur doit conserver copie de cette attestation, ainsi que les factures ou notes émises par les entreprises ayant réalisé des travaux jusqu'au 31 décembre de la cinquième année suivant la réalisation de ces travaux.

Le preneur est solidairement tenu au paiement du complément de taxe si les mentions portées sur l'attestation s'avèrent inexactes de son fait.

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Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042475143", "@nortexte": "SSAZ2029612D", "@numtexte": "2020-1310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000043070748", "@num": "1", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043070750", "@num": "2", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000046117862", "@num": "ANNEXE À L'ARTICLE 9", "#text": "Arrêté du 1 juin 2021 - art. 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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - 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art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499568", "@num": "D7122-1", "#text": "Code du travail - art. D7122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515579", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740658", "@num": "L162-22-6", "#text": "Code de la sécurité sociale. - art. L162-22-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A.-Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E.-La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit.

J. - Les droits d'entrée perçus par les organisateurs de réunions sportives.

\n
" } }, "LEGIARTI000030061519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030061519", "URL": "article/LEGI/ARTI/00/00/30/06/15/LEGIARTI000030061519.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Pour les dérogations au taux de TVA de 10 % se reporter aux points 2 et 3 du B du III du même article 68.

\n
\n
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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne :

a. Les prestations relatives :

A la location d'aires d'accueil ou de terrains de passage des gens du voyage ;

a bis. Les recettes provenant de la fourniture des repas dans les cantines d'entreprises et répondant aux conditions qui sont fixées par décret ;

a quater. (Abrogé) ;

a quinquies. Les prestations de soins dispensées par les établissements thermaux autorisés dans les conditions fixées par l'article L. 162-21 du code de la sécurité sociale ;

b. 1° Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants des services de distribution d'eau et d'assainissement.

2° Les taxes, surtaxes et redevances perçues sur les usagers des réseaux d'assainissement ;

b bis. Les spectacles suivants :

foires, salons, expositions autorisés ;

b bis a. (Abrogé) ;

b ter. les droits d'entrée pour la visite des parcs zoologiques et botaniques, des musées, monuments, grottes et sites ainsi que des expositions culturelles ;

b quater. les transports de voyageurs ;

b quinquies. (Abrogé) ;

b sexies. (Abrogé) ;

b nonies. les droits d'entrée perçus pour la visite des parcs à décors animés qui illustrent un thème culturel et pour la pratique des activités directement liées à ce thème.

b decies. (Abrogé) ;

c, d, e. (Abrogés à compter du 1er janvier 1993) ;

f. (Abrogé) ;

m. Les ventes à consommer sur place, à l'exclusion de celles relatives aux boissons alcooliques qui relèvent du taux prévu à l'article 278 ;

" } }, "LEGIARTI000031748989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R337-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031748989", "URL": "article/LEGI/ARTI/00/00/31/74/89/LEGIARTI000031748989.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031738398", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000031743221", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000031743221", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000032497147", "@num": "3", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000032497147", "@num": "3", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031748979", "@fin": "2018-01-01", "#text": "Sous-section 1 : La tarification spéciale de l'électricité comme produit de première nécessité", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748977", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions applicables aux tarifs de vente", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748975", "@fin": "2999-01-01", "#text": "Chapitre VII : Les tarifs et les prix", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748669", "@fin": "2999-01-01", "#text": "TITRE III : LA COMMERCIALISATION", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748265", "@fin": "2999-01-01", "#text": "LIVRE III : LES DISPOSITIONS RELATIVES À L'ÉLECTRICITÉ", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747285", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2016-01-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031748989", "@fin": "2018-01-01", "@num": "R337-5", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La déduction forfaitaire mentionnée à l'article R. 337-3 du présent code est égale, selon la puissance souscrite et le nombre d'unités de consommation (UC), aux valeurs figurant au tableau ci-dessous :

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

\n DÉDUCTION FORFAITAIRE EN FONCTION DE L'UC (EN EUROS TTC/ AN)	\n 3 KVA	\n 6 KVA	\n 9 KVA ET PLUS
\n UC = 1	\n 71	\n 87	\n 94
\n 1 < UC < 2	\n 88	\n 109	\n 117
\n UC > = 2	\n 106	\n 131	\n 140

\n\n

\n
Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

" } }, "LEGIARTI000031749011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R337-16", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031749011", "URL": "article/LEGI/ARTI/00/00/31/74/90/LEGIARTI000031749011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031738398", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000031743221", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000031743221", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000032497147", "@num": "3", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749007", "@num": "R337-14", "#text": "Code de l'énergie - art. R337-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031748979", "@fin": "2018-01-01", "#text": "Sous-section 1 : La tarification spéciale de l'électricité comme produit de première nécessité", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748977", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions applicables aux tarifs de vente", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748975", "@fin": "2999-01-01", "#text": "Chapitre VII : Les tarifs et les prix", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748669", "@fin": "2999-01-01", "#text": "TITRE III : LA COMMERCIALISATION", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031748265", "@fin": "2999-01-01", "#text": "LIVRE III : LES DISPOSITIONS RELATIVES À L'ÉLECTRICITÉ", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747285", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2016-01-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031749011", "@fin": "2018-01-01", "@num": "R337-16", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La déduction mentionnée à l'article R. 337-14 est égale à 47 € (TTC) par logement par an. Le taux de la taxe sur la valeur ajoutée s'appliquant à la déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

" } }, "LEGIARTI000031749461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R445-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031749461", "URL": "article/LEGI/ARTI/00/00/31/74/94/LEGIARTI000031749461.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031738398", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000031743221", "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000031738398", "@nortexte": "DEVR1510508D", "@numtexte": "2015-1823", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000032427854", "@num": "2", "#text": "Arrêté du 6 avril 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425788", "@nortexte": "DEVR1609780A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "LEGIARTI000032497147", "@num": "3", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000032497147", "@num": "3", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753230", "@num": "R861-2", "#text": "Code de la sécurité sociale. - art. R861-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753234", "@num": "R861-3", "#text": "Code de la sécurité sociale. - art. R861-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023985643", "@num": "L121-35", "#text": "Code de l'énergie - art. L121-35", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894288", "@num": "R121-26", "#text": "Code de l'énergie - art. R121-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749471", "@num": "R445-14", "#text": "Code de l'énergie - art. R445-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514330", "@num": "R445-19", "#text": "Code de l'énergie - art. R445-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514312", "@num": "R445-20", "#text": "Code de l'énergie - art. R445-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749487", "@num": "R445-21", "#text": "Code de l'énergie - art. R445-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031749457", "@fin": "2018-01-01", "#text": "Section 2 : Tarif spécial de solidarité", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031749437", "@fin": "2024-04-01", "#text": "Chapitre V : Les tarifs", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031749391", "@fin": "2999-01-01", "#text": "TITRE IV : LA COMMERCIALISATION", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031749195", "@fin": "2999-01-01", "#text": "LIVRE IV : LES DISPOSITIONS RELATIVES AU GAZ", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747285", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2016-01-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033514454", "@fin": "2024-04-01", "@num": "R445-9", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031749461", "@fin": "2018-01-01", "@num": "R445-9", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la personne physique bénéficiaire du tarif spécial de solidarité est détenteur d'un contrat individuel de fourniture de gaz naturel, ce tarif résulte d'une déduction forfaitaire sur le prix de fourniture contractuellement établi entre le client domestique et son fournisseur de gaz natureL. Pour les personnes physiques mentionnées à l'article R. 445-14, ce tarif consiste en un versement forfaitaire. Le cas échéant, la déduction et le versement forfaitaires peuvent être cumulés.

La déduction forfaitaire mentionnée au premier alinéa ne doit pas être supérieure au montant total de la facture annuelle de gaz naturel toutes taxes comprises. Elle est établie en fonction de la plage de consommation et du nombre d'unités de consommation que compte le foyer. Le versement forfaitaire mentionné au même alinéa est établi en fonction du nombre d'unités de consommation que compte le foyer.

La première ou seule personne du foyer constitue une unité de consommation. Chaque autre personne du foyer constitue une fraction d'unité de consommation égale à la majoration du plafond de ressources prévue à l'article R. 861-3 du code de la sécurité sociale.

La composition du foyer se réfère au foyer tel que défini à l'article R. 861-2 du code de la sécurité sociale lorsque cette information est connue et date de moins de dix-huit mois. Dans le cas contraire, le nombre de personnes du foyer fiscal soumis à l'impôt sur le revenu, tel que défini à l'article 6 du code général des impôts, peut être retenu.

La déduction forfaitaire mentionnée au premier alinéa est égale, pour chaque plage de consommation considérée et pour chaque unité de consommation (ou UC), aux valeurs figurant aux tableaux ci-dessous :

\n
\n

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

Déduction forfaitaire en fonction de l'UC (en € TTC par an) \n	Plage de consommation \n
0-1000 kWh/ an \n	1000-6000 kWh/ an \n	> 6000 kWh/ an \n
1 UC \n	23 \n	72 \n	123 \n
1 < UC < 2 \n	30 \n	95 \n	153 \n
2 UC ou + \n	38 \n	117 \n	185 \n

\n\n

\n
\n

Le taux de la taxe sur la valeur ajoutée s'appliquant à cette déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

Le versement forfaitaire mentionné au premier alinéa, fonction de l'unité de consommation (UC) du foyer, est égal aux valeurs suivantes :

\n
\n

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

UNITÉ DE CONSOMMATION (OU UC) \n	VERSEMENT FORFAITAIRE (EN € TTC PAR AN) \n
1 UC \n	100 \n
1 < UC < 2 \n	123 \n
2 UC et + \n	147 \n

\n\n

\n
\n

La déduction mentionnée à l'article R. 445-21 est égale à 100 € TTC par logement et par an.

Le taux de la taxe sur la valeur ajoutée s'appliquant à cette déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.

Les montants de la déduction et du versement forfaitaires peuvent être réévalués dans les limites résultant des dispositions des articles L. 121-35 à L. 121-43 par arrêté des ministres chargés de l'économie, de l'énergie et des affaires sociales après avis de la Commission de régulation de l'énergie.

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"2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426482", "@fin": "2019-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985965", "@fin": "2020-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000039308487", "@fin": "2020-01-01", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467632", "@fin": "2020-04-26", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822855", "@fin": "2021-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046878502", "@fin": "2023-12-28", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048702381", "@fin": "2023-12-31", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835271", "@fin": "2025-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048852420", "@fin": "2025-03-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051215148", "@fin": "2025-08-01", "@num": "278-0 bis", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051240906", "@fin": "2025-10-01", "@num": "278-0 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-08-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051242372", "@fin": "2999-01-01", "@num": "278-0 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A.-Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E.-La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

F.-1° Les spectacles suivants : théâtres, théâtres de chansonniers, cirques, concerts ; spectacles de variétés à l'exception de ceux qui sont donnés dans les établissements où il est d'usage de consommer pendant les séances. Cette exception n'est pas applicable aux établissements affiliés au Centre national de la chanson, des variétés et du jazz ;

2° Le prix du billet d'entrée donnant accès à des interprétations originales d'œuvres musicales nécessitant la présence physique d'au moins un artiste du spectacle percevant une rémunération dans des établissements où il est servi facultativement des consommations pendant le spectacle et dont l'exploitant est titulaire de la licence de la catégorie mentionnée au 1° de l'article D. 7122-1 du code du travail ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. - Les droits d'entrée perçus par les organisateurs de réunions sportives.

\n
" } }, "LEGIARTI000033514454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R445-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-04-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033514454", "URL": "article/LEGI/ARTI/00/00/33/51/44/LEGIARTI000033514454.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret n°2015-1823 du 30 décembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031738398", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000032427854", "@num": "2", "#text": "Arrêté du 6 avril 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425788", "@nortexte": "DEVR1609780A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "LEGIARTI000032497147", "@num": "3", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000033502562", "@num": "2", "#text": "Décret n°2016-1618 du 29 novembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033500755", "@nortexte": "DEVR1612950D", "@numtexte": "2016-1618", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-29" }, { "@id": "LEGIARTI000049350563", "@num": "2", "#text": "Décret n°2024-288 du 29 mars 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049345454", "@nortexte": "ECOR2330534D", "@numtexte": "2024-288", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753230", "@num": "R861-2", "#text": "Code de la sécurité sociale. - art. R861-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753234", "@num": "R861-3", "#text": "Code de la sécurité sociale. - art. R861-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023985643", "@num": "L121-35", "#text": "Code de l'énergie - art. L121-35", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894288", "@num": "R121-26", "#text": "Code de l'énergie - art. R121-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749471", "@num": "R445-14", "#text": "Code de l'énergie - art. 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\n
Lorsque la personne physique bénéficiaire du tarif spécial de solidarité est détenteur d'un contrat individuel de fourniture de gaz naturel, ce tarif résulte d'une déduction forfaitaire sur le prix de fourniture contractuellement établi entre le client domestique et son fournisseur de gaz natureL. Pour les personnes physiques mentionnées à l'article R. 445-14, ce tarif consiste en un versement forfaitaire. Le cas échéant, la déduction et le versement forfaitaires peuvent être cumulés.
La déduction forfaitaire mentionnée au premier alinéa ne doit pas être supérieure au montant total de la facture annuelle de gaz naturel toutes taxes comprises. Elle est établie en fonction de la plage de consommation et du nombre d'unités de consommation que compte le foyeR. Le versement forfaitaire mentionné au même alinéa est établi en fonction du nombre d'unités de consommation que compte le foyer.
La première ou seule personne du foyer constitue une unité de consommation. Chaque autre personne du foyer constitue une fraction d'unité de consommation égale à la majoration du plafond de ressources prévue à l'article R. 861-3 du code de la sécurité sociale.
La composition du foyer se réfère au foyer tel que défini à l'article R. 861-2 du code de la sécurité sociale lorsque cette information est connue et date de moins de dix-huit mois. Dans le cas contraire, le nombre de personnes du foyer fiscal soumis à l'impôt sur le revenu, tel que défini à l'article 6 du code général des impôts, peut être retenu.
La déduction forfaitaire mentionnée au premier alinéa est égale, pour chaque plage de consommation considérée et pour chaque unité de consommation (ou UC), aux valeurs figurant aux tableaux ci-dessous :

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

\n Déduction forfaitaire en fonction de l'UC (en € TTC par an)	\n Plage de consommation
\n 0-1000 kWh/ an	\n 1000-6000 kWh/ an	\n > 6000 kWh/ an
\n 1 UC	\n 23	\n 72	\n 123
\n 1 < UC < 2	\n 30	\n 95	\n 153
\n 2 UC ou +	\n 38	\n 117	\n 185

\n\n

\n
Le taux de la taxe sur la valeur ajoutée s'appliquant à cette déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.
Le versement forfaitaire mentionné au premier alinéa, fonction de l'unité de consommation (UC) du foyer, est égal aux valeurs suivantes :

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

\n UNITÉ DE CONSOMMATION (OU UC)	\n VERSEMENT FORFAITAIRE (EN € TTC PAR AN)
\n 1 UC	\n 100
\n 1 < UC < 2	\n 123
\n 2 UC et +	\n 147

\n\n

\n
La déduction mentionnée à l'article R. 445-21 est égale à 100 € TTC par logement et par an.
Le taux de la taxe sur la valeur ajoutée s'appliquant à cette déduction forfaitaire est le taux normal prévu à l'article 278 du code général des impôts.
Les montants de la déduction et du versement forfaitaires peuvent être réévalués dans les limites résultant des dispositions des articles L. 121-35 à L. 121-43 par arrêté des ministres chargés de l'économie, de l'énergie et des affaires sociales après avis de la Commission de régulation de l'énergie.

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Loi n° 2016-1917 du 29 décembre 2016, article 29 II : Ces dispositions s'appliquent aux prestations de service dont le fait générateur intervient à compter du 1er mars 2017.

Loi n° 2016-1918 du 29 décembre 2016, article 61 II : Ces dispositions s'appliquent du 1er janvier au 31 décembre 2017.

L'article 61 paragraphe II modifié par l'article 13 de la loi n° 2017-1837 du 30 décembre 2017 prévoit l'application des dispositions résultant du I dudit article 61 du 1er janvier 2017 au 31 décembre 2018.

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art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030952349", "@num": "L744-3", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. – Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

B. – Les abonnements relatifs aux livraisons d'électricité d'une puissance maximale inférieure ou égale à 36 kilovoltampères, d'énergie calorifique et de gaz naturel combustible, distribués par réseaux, ainsi que la fourniture de chaleur lorsqu'elle est produite au moins à 50 % à partir de la biomasse, de la géothermie, des déchets et d'énergie de récupération ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

C. – La fourniture de logement et de nourriture dans les maisons de retraite, les établissements accueillant des personnes handicapées, les logements-foyers mentionnés à l'article L. 633-1 du code de la construction et de l'habitation et les établissements mentionnés au b du 5° et aux 8° et 10° du I de l'article L. 312-1 du code de l'action sociale et des familles. Ce taux s'applique également aux prestations d'hébergement et d'accompagnement social rendues dans les résidences hôtelières à vocation sociale mentionnées à l'article L. 631-11 du code de la construction et de l'habitation s'engageant à réserver plus de 80 % des logements de la résidence à des personnes désignées par le représentant de l'Etat dans le département ou à des personnes mentionnées au II de l'article L. 301-1 du même code, au premier alinéa de l'article L. 345-2 du code de l'action sociale et des familles ou à l'article L. 744-3 du code de l'entrée et du séjour des étrangers et du droit d'asile ainsi qu'aux prestations exclusivement liées, d'une part, à l'état de dépendance des personnes âgées et, d'autre part, aux besoins d'aide des personnes handicapées, hébergées dans ces établissements et qui sont dans l'incapacité d'accomplir les gestes essentiels de la vie quotidienne ; (1)

D. – Les prestations de services exclusivement liées aux gestes essentiels de la vie quotidienne des personnes handicapées et des personnes âgées dépendantes qui sont dans l'incapacité de les accomplir, fournies par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du code du travail, dont la liste est fixée par décret, à titre exclusif ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du même code ;

E. – La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

F. – 1° Les spectacles suivants : théâtres, théâtres de chansonniers, cirques, concerts ; spectacles de variétés à l'exception de ceux qui sont donnés dans les établissements où il est d'usage de consommer pendant les séances. Cette exception n'est pas applicable aux établissements affiliés au Centre national de la chanson, des variétés et du jazz ;

G. – Les droits d'entrée dans les salles de spectacles cinématographiques, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents audiovisuels qui sont présentés ;

H. – Les cessions de droits patrimoniaux portant sur des œuvres cinématographiques représentées au cours des séances de spectacles cinématographiques mentionnées à l'article L. 214-1 du code du cinéma et de l'image animée ou dans le cadre de festivals de cinéma ;

I. – 1° Les importations d'œuvres d'art, d'objets de collection ou d'antiquité, ainsi que sur les acquisitions intracommunautaires, effectuées par un assujetti ou une personne morale non assujettie, d'œuvres d'art, d'objets de collection ou d'antiquité qu'ils ont importés sur le territoire d'un autre Etat membre de l'Union européenne ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. – Les droits d'entrée perçus par les organisateurs de réunions sportives ;

K. – Les autotests de détection de l'infection par les virus de l'immunodéficience humaine.

" } }, "LEGIARTI000033814216": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033814216", "URL": "article/LEGI/ARTI/00/00/33/81/42/LEGIARTI000033814216.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2016-1917 du 29 décembre 2016, article 103 III : Ces dispositions sont applicables aux livraisons de biens et prestations de services dont le fait générateur est intervenu à compter du 1er janvier 2018.

\n
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I. – Dès la notification du procès-verbal mentionné à l'article L. 16-0 BA, le comptable peut procéder, par dérogation au livre V de la partie législative du code des procédures civiles d'exécution, à une ou plusieurs mesures conservatoires mentionnées aux articles L. 521-1 à L. 533-1 du code des procédures civiles d'exécution à hauteur d'un montant qui ne peut excéder :

au montant du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de chaque année ou exercice pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges et de dépenses aux taux prévus au cinquième alinéa du 1 de l'article 50-0 du code général des impôts ou au premier alinéa du 1 de l'article 102 ter du même code, selon la nature de l'activité ;

Ce produit ne peut être inférieur à celui résultant de l'application, au montant déterminé au deuxième alinéa du présent 1°, du taux de 33 1/3 % ;

2° Pour l'impôt sur les sociétés, le produit résultant de l'application des taux prévus à l'article 219 du code général des impôts au montant du chiffre d'affaires hors taxes réalisé au titre de chaque année ou exercice pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges aux taux prévus au cinquième alinéa du 1 de l'article 50-0 du même code, selon la nature de l'activité. Ce produit est diminué du montant des acomptes trimestriels versés dans les conditions prévues à l'article 1668 du même code ;

3° Pour la taxe sur la valeur ajoutée, le montant obtenu par application des taux prévus aux articles 278 à 281 nonies du code général des impôts, selon la nature des opérations, à la base du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de chaque période pour laquelle aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale, et sous déduction d'un montant de taxe déductible dans les conditions prévues aux articles 271 à 273 septies C du même code ;

4° Pour l'amende mentionnée à l' article 1740 B du code général des impôts , le montant de cette amende.

I bis. – Lorsque le procès-verbal mentionné à l'article L. 80 F fait apparaître :

1° Les deux faits suivants :

a) La taxe sur la valeur ajoutée afférente à une livraison de biens est devenue exigible dans les conditions prévues au a du 2 de l'article 269 du code général des impôts sans que soit échue l'obligation déclarative prévue à l'article 287 du même code ;

b) Le montant obtenu par application des taux prévus aux articles 278 à 281 nonies dudit code à la base des opérations taxables réalisées jusqu'à la date du procès-verbal précité au titre de la période comprise dans la prochaine obligation déclarative et sous déduction de la taxe déductible dans les conditions prévues aux articles 271 à 273 septies C du même code excède le montant de taxe sur la valeur ajoutée compris dans les factures émises durant les douze mois précédant la livraison mentionnée au a du présent 1° ;

2° Et que les circonstances sont susceptibles de menacer le recouvrement de la taxe,

le comptable peut, dans la limite du premier montant mentionné au b du 1° du présent I bis, procéder à la saisie à tiers débiteur de la créance dont le redevable est détenteur auprès du destinataire de la livraison à raison de celle-ci. La saisie est notifiée à l'un et à l'autre et mentionne les délais et voies de recours. Elle emporte l'effet prévu à l'article L. 523-1 du code des procédures civiles d'exécution à concurrence des sommes pour lesquelles elle est pratiquée. Le comptable ne peut en demander le paiement avant que soit échue l'obligation déclarative mentionnée au a du 1°.

II. – Le juge du référé administratif mentionné à l'article L. 279, saisi dans un délai de huit jours à compter de la signification des mesures conservatoires mentionnées au I ou de la saisie à tiers débiteur mentionnée au I bis, ordonne qu'il soit mis fin à l'exécution de ces mesures en cas d'urgence et s'il est fait état d'un moyen propre à créer, en l'état de l'instruction, un doute sérieux sur la régularité de cette procédure.

Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.

La décision du juge du référé est susceptible d'appel devant le tribunal administratif dans le délai de huit jours. Le tribunal se prononce en urgence.

La décision du juge du référé ou du tribunal administratif ordonnant qu'il soit mis fin à l'exécution des mesures conservatoires entraîne leur mainlevée immédiate.

III. – Le paiement des impositions dues au titre de l'exercice ou de la période comprenant celle couverte par le procès-verbal prévu à l'article L. 16-0 BA entraîne la mainlevée des mesures conservatoires prévues au I, sauf si l'administration réunit des éléments permettant d'établir que les déclarations du contribuable au vu desquelles ce paiement est intervenu ne sont pas sincères. Il en va de même pour la saisie à tiers débiteur mentionnée au I bis pour le paiement de la taxe sur la valeur ajoutée qu'elle vise.

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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne :

a. Les prestations relatives :

A la location d'aires d'accueil ou de terrains de passage des gens du voyage ;

a bis. Les recettes provenant de la fourniture des repas dans les cantines d'entreprises et répondant aux conditions qui sont fixées par décret ;

a quater. (Abrogé) ;

a quinquies. Les prestations de soins dispensées par les établissements thermaux autorisés dans les conditions fixées par l'article L. 162-21 du code de la sécurité sociale ;

b. 1° Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants des services de distribution d'eau et d'assainissement.

2° Les taxes, surtaxes et redevances perçues sur les usagers des réseaux d'assainissement ;

b bis. Les spectacles suivants :

foires, salons, expositions autorisés ;

b bis a. (Abrogé) ;

b ter. les droits d'entrée pour la visite des parcs botaniques, des musées, monuments, grottes et sites ainsi que des expositions culturelles ;

b quater. les transports de voyageurs ;

b quinquies. (Abrogé) ;

b sexies. (Abrogé) ;

b nonies. les droits d'entrée perçus pour la visite des parcs à décors animés qui illustrent un thème culturel et pour la pratique des activités directement liées à ce thème.

b decies. (Abrogé) ;

c, d, e. (Abrogés à compter du 1er janvier 1993) ;

f. (Abrogé) ;

m. Les ventes à consommer sur place, à l'exclusion de celles relatives aux boissons alcooliques qui relèvent du taux prévu à l'article 278 ;

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art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030952349", "@num": "L744-3", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L744-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499568", "@num": "D7122-1", "#text": "Code du travail - art. D7122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515579", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740658", "@num": "L162-22-6", "#text": "Code de la sécurité sociale. - art. L162-22-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. L165-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797712", "@num": "L345-2", "#text": "Code de l'action sociale et des familles - art. L345-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825867", "@num": "L631-11", "#text": "Code de la construction et de l'habitation. - art. L631-11", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907971", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", 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"VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051240906", "@fin": "2025-10-01", "@num": "278-0 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-08-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051242372", "@fin": "2999-01-01", "@num": "278-0 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. – Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E. – La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. – Les droits d'entrée perçus par les organisateurs de réunions sportives ;

K. – Les autotests de détection de l'infection par les virus de l'immunodéficience humaine ;

L.-Les droits d'entrée pour la visite d'un parc zoologique répondant aux conditions fixées par arrêté des ministres compétents.

" } }, "LEGIARTI000036426346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2018-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426346", "URL": "article/LEGI/ARTI/00/00/36/42/63/LEGIARTI000036426346.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 8 II de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions sont applicables aux prestations de service pour lesquelles l'exigibilité et le fait générateur de la taxe sur la valeur ajoutée interviennent à compter du 1er mars 2018.

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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne :

a. Les prestations relatives :

A la fourniture de logements dans les terrains de campings classés et à la location d'emplacement sur les terrains de campings classés ;

A la location d'aires d'accueil ou de terrains de passage des gens du voyage ;

a bis. Les recettes provenant de la fourniture des repas dans les cantines d'entreprises et répondant aux conditions qui sont fixées par décret ;

a ter. (Abrogé) ;

a quater. (Abrogé) ;

a quinquies. Les prestations de soins dispensées par les établissements thermaux autorisés dans les conditions fixées par l'article L. 162-21 du code de la sécurité sociale ;

b. 1° Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants des services de distribution d'eau et d'assainissement.

2° Les taxes, surtaxes et redevances perçues sur les usagers des réseaux d'assainissement ;

b bis. Les spectacles suivants :

foires, salons, expositions autorisés ;

b bis a. (Abrogé) ;

b ter. les droits d'entrée pour la visite des parcs botaniques, des musées, monuments, grottes et sites ainsi que des expositions culturelles ;

b quater. les transports de voyageurs ;

b quinquies. (Abrogé) ;

b sexies. (Abrogé) ;

b octies. Les abonnements souscrits par les clients afin de recevoir les services de télévision mentionnés à l'article 2 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication.

Lorsque la distribution de services de télévision est comprise dans une offre, composée ou non de plusieurs autres offres, qui comprend l'accès à un réseau de communications électroniques au sens du 2° de l'article L. 32 du code des postes et des communications électroniques ou à un équipement terminal au sens du 10° du même article L. 32, le taux réduit est applicable au supplément de prix payé par le client par rapport à une offre identique, mais ne comprenant pas tout ou partie de ces services de télévision, commercialisée dans des conditions comparables. Le cas échéant, cette assiette est majorée de celle établie pour l'application du taux réduit à cette autre offre.
\n
\nA défaut d'une telle autre offre, le taux réduit est applicable aux sommes payées, par client, pour l'acquisition des droits de distribution des services de télévision, dans la limite, le cas échéant, du prix auquel les services de télévision afférents aux mêmes droits sont commercialisés par ailleurs par le fournisseur.

b nonies. les droits d'entrée perçus pour la visite des parcs à décors animés qui illustrent un thème culturel et pour la pratique des activités directement liées à ce thème.

b decies. (Abrogé) ;

c, d, e. (Abrogés à compter du 1er janvier 1993) ;

f. (Abrogé) ;

m. Les ventes à consommer sur place, à l'exclusion de celles relatives aux boissons alcooliques qui relèvent du taux prévu à l'article 278 ;

" } }, "LEGIARTI000036426482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278-0 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426482", "URL": "article/LEGI/ARTI/00/00/36/42/64/LEGIARTI000036426482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 13 de la loi n° 2017-1837 du 30 décembre 2017 modifiant le paragraphe II de l'article 61 de la loi n° 2016-1918 du 29 décembre 2016, ces dispositions s'appliquent du 1er janvier au 31 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000027113419", "#text": "Arrêté du 22 février 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGIARTI000027113424", "@num": "1", "#text": "Arrêté du 22 février 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGITEXT000027570442", "#text": "Décret n°2013-510\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027568801", "@nortexte": "EFIE1305990D", "@numtexte": "2013-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGITEXT000028690429", "#text": "Arrêté du 24 février 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGIARTI000028690434", "@num": "1", "#text": "Arrêté du 24 février 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGITEXT000030297090", "#text": "ARRÊTÉ du 18 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGIARTI000030297100", "@num": "2", "#text": "ARRÊTÉ du 18 février 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGITEXT000032098122", "#text": "Arrêté du 22 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032097427", "@nortexte": "FCPE1601847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-22" }, { "@id": "LEGIARTI000036426601", "@num": "61", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036377654", "@num": "11", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000042194700", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000041859108", "@num": "10", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859120", "@num": "16", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859094", "@num": "3", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859096", "@num": "4", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859098", "@num": "5", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859104", "@num": "8", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859106", "@num": "9", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904407", "@num": "10", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041866831", "@num": "11", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904379", "@num": "12", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898742", "@num": "18", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898811", "@num": "4", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898804", "@num": "5", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898785", "@num": "6", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000042358980", "#text": "Arrêté du 12 mai 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000041876221", "@nortexte": "TRET2011537A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-12" }, { "@id": "LEGIARTI000042022654", "#text": "Décret n°2020-663 du 31 mai 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041939818", "@nortexte": "SSAZ2013547D", "@numtexte": "2020-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-31" }, { "@id": "LEGIARTI000042008807", "@num": "3", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042008811", "@num": "4", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042107839", "#text": "Décret n°2020-860 du 10 juillet 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042105897", "@nortexte": "SSAZ2018127D", "@numtexte": "2020-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-10" }, { "@id": "LEGIARTI000043186143", "#text": "Décret n°2020-1262 du 16 octobre 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042430554", "@nortexte": "SSAZ2028015D", "@numtexte": "2020-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-16" }, { "@id": "LEGIARTI000043186175", "@num": "Annexe 1", "#text": "Décret n°2020-1310 du 29 octobre 2020 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042475143", "@nortexte": "SSAZ2029612D", "@numtexte": "2020-1310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000043070748", "@num": "1", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043070750", "@num": "2", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000046117862", "@num": "ANNEXE À L'ARTICLE 9", "#text": "Arrêté du 1 juin 2021 - art. ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030952349", "@num": "L744-3", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L744-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499568", "@num": "D7122-1", "#text": "Code du travail - art. D7122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515579", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740658", "@num": "L162-22-6", "#text": "Code de la sécurité sociale. - art. L162-22-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. L165-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797712", "@num": "L345-2", "#text": "Code de l'action sociale et des familles - art. L345-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825867", "@num": "L631-11", "#text": "Code de la construction et de l'habitation. - art. L631-11", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. – Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

Pour les appareillages, équipements et matériels mentionnés aux c et f du présent 2°, la taxe sur la valeur ajoutée au taux réduit de 5,5 % s'applique également aux opérations définies à l'article 1709 du code civil ;

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E. – La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. – Les droits d'entrée perçus par les organisateurs de réunions sportives ;

K. – Les autotests de détection de l'infection par les virus de l'immunodéficience humaine (1) ;

L.-Les droits d'entrée pour la visite d'un parc zoologique répondant aux conditions fixées par arrêté des ministres compétents.

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1. La taxe sur la valeur ajoutée est perçue au taux réduit mentionné au premier alinéa de l'article 278-0 bis sur les travaux d'amélioration de la qualité énergétique des locaux à usage d'habitation achevés depuis plus de deux ans ainsi que sur les travaux induits qui leur sont indissociablement liés. Ces travaux portent sur la pose, l'installation et l'entretien des matériaux et équipements mentionnés au 1 de l'article 200 quater, dans sa rédaction antérieure à celle résultant de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, sous réserve que ces matériaux et équipements respectent des caractéristiques techniques et des critères de performances minimales fixés par arrêté du ministre chargé du budget.

2. Par dérogation au 1, le taux prévu à l'article 278 s'applique aux travaux, réalisés sur une période de deux ans au plus :

a) Qui concourent à la production d'un immeuble neuf au sens du 2° du 2 du I de l'article 257 ;

b) A l'issue desquels la surface de plancher des locaux existants est augmentée de plus de 10 %.

Le preneur est solidairement tenu au paiement du complément de taxe si les mentions portées sur l'attestation s'avèrent inexactes de son fait.

\n
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\n
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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne :

a. Les prestations relatives :

A la fourniture de logement dans les terrains de camping classés et à la location d'emplacement sur les terrains de campings classés ;

A la location d'aires d'accueil ou de terrains de passage des gens du voyage ;

a bis. Les recettes provenant de la fourniture des repas dans les cantines d'entreprises et répondant aux conditions qui sont fixées par décret ;

a quater. (Abrogé) ;

a quinquies. Les prestations de soins dispensées par les établissements thermaux autorisés dans les conditions fixées par l'article L. 162-21 du code de la sécurité sociale ;

b. 1° Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants des services de distribution d'eau et d'assainissement.

2° Les taxes, surtaxes et redevances perçues sur les usagers des réseaux d'assainissement ;

b bis. Les spectacles suivants :

foires, salons, expositions autorisés ;

b bis a. (Abrogé) ;

b ter. les droits d'entrée pour la visite des parcs botaniques, des musées, monuments, grottes et sites ainsi que des expositions culturelles ;

b quater. les transports de voyageurs ;

b quinquies. (Abrogé) ;

b sexies. (Abrogé) ;

b nonies. les droits d'entrée perçus pour la visite des parcs à décors animés qui illustrent un thème culturel et pour la pratique des activités directement liées à ce thème.

b decies. (Abrogé) ;

c, d, e. (Abrogés à compter du 1er janvier 1993) ;

f. (Abrogé) ;

m. Les ventes à consommer sur place, à l'exclusion de celles relatives aux boissons alcooliques qui relèvent du taux prévu à l'article 278 ;

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I. – Dès la notification du procès-verbal mentionné à l'article L. 16-0 BA, le comptable peut procéder, par dérogation au livre V de la partie législative du code des procédures civiles d'exécution, à une ou plusieurs mesures conservatoires mentionnées aux articles L. 521-1 à L. 533-1 du code des procédures civiles d'exécution à hauteur d'un montant qui ne peut excéder :

au montant du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de chaque année ou exercice pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges et de dépenses aux taux prévus au cinquième alinéa du 1 de l'article 50-0 du code général des impôts ou au premier alinéa du 1 de l'article 102 ter du même code, selon la nature de l'activité ;

Ce produit ne peut être inférieur à celui résultant de l'application, au montant déterminé au deuxième alinéa du présent 1°, du taux de 33 1/3 % ;

2° Pour l'impôt sur les sociétés, le produit résultant de l'application des taux prévus à l'article 219 du code général des impôts au montant du chiffre d'affaires hors taxes réalisé au titre de chaque année ou exercice pour lequel aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale diminué d'un abattement représentatif de charges aux taux prévus au cinquième alinéa du 1 de l'article 50-0 du même code, selon la nature de l'activité. Ce produit est diminué du montant des acomptes trimestriels versés dans les conditions prévues à l'article 1668 du même code ;

3° Pour la taxe sur la valeur ajoutée, le montant obtenu par application des taux prévus aux articles 278 à 281 nonies du code général des impôts, selon la nature des opérations, à la base du chiffre d'affaires ou des recettes brutes hors taxes réalisés au titre de chaque période pour laquelle aucune obligation déclarative n'est échue, jusqu'à la date du procès-verbal de flagrance fiscale, et sous déduction d'un montant de taxe déductible dans les conditions prévues aux articles 271 à 273 septies C du même code ;

4° Pour l'amende mentionnée à l' article 1740 B du code général des impôts , le montant de cette amende.

I bis. – Lorsque le procès-verbal mentionné à l'article L. 80 F fait apparaître :

1° Les deux faits suivants :

2° Et que les circonstances sont susceptibles de menacer le recouvrement de la taxe,

II. – Le juge du référé administratif mentionné à l'article L. 279, saisi dans un délai de quinze jours à compter de la signification des mesures conservatoires mentionnées au I ou de la saisie à tiers débiteur mentionnée au I bis, ordonne qu'il soit mis fin à l'exécution de ces mesures en cas d'urgence et s'il est fait état d'un moyen propre à créer, en l'état de l'instruction, un doute sérieux sur la régularité de cette procédure.

Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.

La décision du juge du référé ou du tribunal administratif est susceptible d'appel devant le président de la cour administrative d'appel ou le magistrat qu'il désigne à cet effet dans le délai de huit jours. Le président ou le magistrat désigné se prononce en urgence.

La décision du juge du référé, du tribunal administratif, du président de la cour administrative d'appel ou du magistrat désigné ordonnant qu'il soit mis fin à l'exécution des mesures conservatoires entraîne leur mainlevée immédiate.

III. – Le paiement des impositions dues au titre de l'exercice ou de la période comprenant celle couverte par le procès-verbal prévu à l'article L. 16-0 BA entraîne la mainlevée des mesures conservatoires prévues au I, sauf si l'administration réunit des éléments permettant d'établir que les déclarations du contribuable au vu desquelles ce paiement est intervenu ne sont pas sincères. Il en va de même pour la saisie à tiers débiteur mentionnée au I bis pour le paiement de la taxe sur la valeur ajoutée qu'elle vise.

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Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042475143", "@nortexte": "SSAZ2029612D", "@numtexte": "2020-1310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000043070748", "@num": "1", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043070750", "@num": "2", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000046117862", "@num": "ANNEXE À L'ARTICLE 9", "#text": "Arrêté du 1 juin 2021 - art. ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030952349", "@num": "L744-3", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L744-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499568", "@num": "D7122-1", "#text": "Code du travail - art. D7122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515579", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740658", "@num": "L162-22-6", "#text": "Code de la sécurité sociale. - art. L162-22-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. L165-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797712", "@num": "L345-2", "#text": "Code de l'action sociale et des familles - art. L345-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825867", "@num": "L631-11", "#text": "Code de la construction et de l'habitation. - art. L631-11", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907971", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", 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Article 278 AUTONOME MODIFIE, en vigueur du 01/07/1979 au 29/06/1982 (Code général des impôts)