{ "article": { "LEGIARTI000006312205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312205", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AFXXXXXAF" } }, "NOTA": { "CONTENU": "

Conformément à l'article 12 de l'ordonnance n° 2020-330 du 25 mars 2020, pour l'application en 2020 de l'article 1594 E, la date du 1er juin est remplacée par celle du 1er septembre.

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art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042472305", "@nortexte": "TERB2025956R", "@numtexte": "2020-1305", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-10-28" }, { "@id": "LEGIARTI000030701629", "@num": "1137", "#text": "Code général des impôts, CGI. - art. 1137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306346", "@num": "1584 bis", "#text": "Code général des impôts, CGI. - art. 1584 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312192", "@num": "1594 D", "#text": "Code général des impôts, CGI. - art. 1594 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783665", "@num": "1594 F sexies", "#text": "Code général des impôts, CGI. - art. 1594 F sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846557", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783757", "@num": "1594 G", "#text": "Code général des impôts, CGI. - art. 1594 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783739", "@num": "1594 H", "#text": "Code général des impôts, CGI. - art. 1594 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037668729", "@num": "1594 H-0 bis", "#text": "Code général des impôts, CGI. - art. 1594 H-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783682", "@num": "1594 I", "#text": "Code général des impôts, CGI. - art. 1594 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783679", "@num": "1594 I bis", "#text": "Code général des impôts, CGI. - art. 1594 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783748", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702073", "@num": "1594 J", "#text": "Code général des impôts, CGI. - art. 1594 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702064", "@num": "1594 J bis", "#text": "Code général des impôts, CGI. - art. 1594 J bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311882", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1999-06-01 7A-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-03-23 7C-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312200", "@fin": "1988-03-02", "@num": "1594 E", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312201", "@fin": "1991-06-24", "@num": "1594 E", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312202", "@fin": "1995-10-27", "@num": "1594 E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312203", "@fin": "1999-03-31", "@num": "1594 E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312204", "@fin": "2000-03-31", "@num": "1594 E", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006312205", "@fin": "2999-01-01", "@num": "1594 E", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les délibérations sont notifiées aux services fiscaux dans les conditions prévues à l'article 1639 A.
\n
Les décisions prennent effet le 1er juin. A défaut de vote ou en cas de non-respect des règles énumérées à l'article 1594 D, le taux en vigueur est reconduit.
" } }, "LEGIARTI000006311882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311882", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311882.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - 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Les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 1er mars de chaque année et en tant que de besoin, les décisions relatives aux impositions directes perçues à leur profit; cette notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas ; à défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000006311883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-14", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311883", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311883.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338617", "@num": "32", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 32 (V) JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. 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art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162878", "@fin": "1987-12-31", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147172", "@fin": "1989-01-01", "#text": "FIXATION DES TAUX A RETENIR POUR LE CALCUL DES IMPOSITIONS DIRECTES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 1er mars de chaque année et en tant que de besoin, les décisions relatives aux impositions directes perçues à leur profit ; cette notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas ; à défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
\n
" } }, "LEGIARTI000006311884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1984-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311884", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311884.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006317452", "@num": "1", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 1 () JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.
\n
Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue à l'article 7 de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les assemblées concernées par ce renouvellement, du 31 mars au 15 avril.
\n
La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.
\n
A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
" } }, "LEGIARTI000006311885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311885", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02 art. 1, art. 6, art. 8 JORF 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359058", "@num": "1", "#text": "Loi n°94-1040 du 2 décembre 1994 - art. 1 (V) JORF 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359064", "@num": "6", "#text": "Loi n°94-1040 du 2 décembre 1994 - art. 6 (V) JORF 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357355", "@num": "L232-2", "#text": "Code des juridictions financières - art. L232-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357357", "@num": "L232-3", "#text": "Code des juridictions financières - art. L232-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.
\n
Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue ((aux articles L. 232-2 et L. 232-3 du code des juridictions financières)) (M) relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les assemblées concernées par ce renouvellement, du 31 mars au 15 avril.
\n
La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.
\n
A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006311886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311886", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311886.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357355", "@num": "L232-2", "#text": "Code des juridictions financières - art. L232-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357357", "@num": "L232-3", "#text": "Code des juridictions financières - art. L232-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 232-2 et L. 232-3 du code des juridictions financières relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; ((l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseis municipaux ou généraux concernés par ce renouvellement, du 31 mars au 15 avril et, pour les conseils régionaux, du 31 mars au 30 avril)) (M).

II. – ((Lorsqu'il est fait application de la procédure prévue à l'article L. 4311-1-1 du code général des collectivités territoriales, la date de notification par le conseil régional des décisions relatives aux taux est reportée du 31 mars au 30 avril ; l'année de renouvellement des conseils régionaux, cette date est reportée du 30 avril au 31 mai)) (M).

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

(M) Modification.

(Loi 98-546 du 2 juillet 1998 art. 89 II JORF 3 juillet 1998 : Les dispositions du I de l'art. 89 s'appliquent pour la notification aux services fiscaux des décisions des conseils régionaux prises à compter de 1998)

" } }, "LEGIARTI000006311887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311887", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006340180", "@num": "1", "#text": "Loi n°96-142 du 21 février 1996 - art. 1 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389561", "@num": "L1612-3", "#text": "Code général des collectivités territoriales - art. L1612-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392350", "@num": "L4311-1-1", "#text": "Code général des collectivités territoriales - art. L4311-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L1612-3 du code général des collectivités territoriales, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseis municipaux ou généraux concernés par ce renouvellement, du 31 mars au 15 avril et, pour les conseils régionaux, du 31 mars au 30 avril.

II. – Lorsqu'il est fait application de la procédure prévue à l'article L. 4311-1-1 du code général des collectivités territoriales, la date de notification par le conseil régional des décisions relatives aux taux est reportée du 31 mars au 30 avril ; l'année de renouvellement des conseils régionaux, cette date est reportée du 30 avril au 31 mai.

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000006311888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311888", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAG" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 53 IV : Ces dispositions s'appliquent à compter de 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322309", "@num": "53", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 53 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389561", "@num": "L1612-3", "#text": "Code général des collectivités territoriales - art. L1612-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392350", "@num": "L4311-1-1", "#text": "Code général des collectivités territoriales - art. L4311-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la fixation des taux par les chambres de commerce et d'industrie conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie le montant prévisionnel des bases de taxe professionnelle retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 15 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, par l'intermédiaire de l'autorité de l'Etat chargée de leur tutelle pour les chambres de commerce et d'industrie, et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000006312192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312192", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1595", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317347", "@num": "28", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 28 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179878", "@fin": "1988-03-02", "#text": "DISPOSITIONS GENERALES.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162893", "@fin": "1988-03-02", "#text": "DROIT DEPARTEMENTAL D'ENREGISTREMENT ET TAXE DEPARTEMENTALE DE PUBLICITE FONCIERE", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147185", "@fin": "1988-12-28", "#text": "ENREGISTREMENT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133887", "@fin": "1988-12-28", "#text": "IMPOSITIONS DEPARTEMENTALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "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": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les taux applicables sont obtenus par addition des droits d'enregistrement ou de la taxe de publicité foncière et de la taxe prévue à l'article 1595 aux taux appliqués dans le département au 31 décembre 1983.
\n Toutefois, les taux peuvent être modifiés sans que ces modifications puissent avoir pour effet de relever au-delà de 10 % les taux inférieurs à cette limite, ni de réduire à moins de 5 % les taux supérieurs à cette seconde limite. Les taux inférieurs à 5 % ne peuvent être réduits. Les taux supérieurs à 10 % ne peuvent être augmentés.
\n Les dispositions des deux alinéas précédents ne sont pas applicables au droit proportionnel de 0,60 %.
" } }, "LEGIARTI000006312193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312193", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1595", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275168", "@num": "85", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 85 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les taux applicables sont obtenus par addition des droits d'enregistrement ou de la taxe de publicité foncière et de la taxe prévue à l'article 1595 aux taux appliqués dans le département au 31 décembre 1983.
\n Ces taux peuvent être modifiés sans que ces modifications puissent avoir pour effet de réduire les taux à moins de 1 %. Les taux supérieurs à 10 % ne peuvent être augmentés. Les taux inférieurs à 10 % ne peuvent être relevés au-delà de cette limite. Les dispositions des deux alinéas précédents ne sont pas applicables au droit proportionnel de 0,60 %.
" } }, "LEGIARTI000006312194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006312194", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312194.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1595, 710", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318032", "@num": "93", "#text": "Loi - art. 93 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux applicables sont obtenus par addition des droits d'enregistrement ou de la taxe de publicité foncière et de la taxe prévue à l'article 1595 aux taux appliqués dans le département au 31 décembre 1983.
\n
Ces taux peuvent être modifiés sans que ces modifications puissent avoir pour effet de réduire les taux à moins de 1 %. Les taux supérieurs à 10 % ne peuvent être augmentés. Les taux inférieurs à 10 % ne peuvent être relevés au-delà de cette limite.
\n
Le taux prévu à l'article 710 ne peut excéder 7 p. 100. A compter du 1er juin 1992, ce taux ne peut être supérieur à 6,5 p. 100.
\n
Les dispositions du premier et du deuxième alinéa ne sont pas applicables au droit proportionnel de 0,60 p. 100.
" } }, "LEGIARTI000006312195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-06-23", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312195", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312195.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1595, 710, 711", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006339403", "@num": "2", "#text": "Loi n°86-29 du 9 janvier 1986 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000874481", "@numtexte": "86-29", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006318244", "@num": "102", "#text": "Loi - art. 102 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux applicables sont obtenus par addition des droits d'enregistrement ou de la taxe de publicité foncière et de la taxe prévue à l'article 1595 aux taux appliqués dans le département au 31 décembre 1983.
\n
Ces taux peuvent être modifiés sans que ces modifications puissent avoir pour effet de réduire les taux à moins de 1 %. Les taux supérieurs à 10 % ne peuvent être augmentés. Les taux inférieurs à 10 % ne peuvent être relevés au-delà de cette limite.
\n
Pour les mutations à titre onéreux d'immeubles visées aux articles 710 et 711, le taux ne peut être supérieur à :
\n
6,5 p. 100 à compter du 1er juin 1992 ;
\n
6 p. 100 à compter du 1er juin 1993 ;
\n
5,5 p. 100 à compter du 1er juin 1994 ;
\n
5 p. 100 à compter du 1er juin 1995.
\n
Les dispositions du premier et du deuxième alinéa ne sont pas applicables au droit proportionnel de 0,60 p. 100.
" } }, "LEGIARTI000006312196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006312196", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312196.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1595, 710, 711", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006339403", "@num": "2", "#text": "Loi n°86-29 du 9 janvier 1986 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000874481", "@numtexte": "86-29", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 36 Finances rectificative pour 1993 JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux applicables sont obtenus par addition des droits d'enregistrement ou de la taxe de publicité foncière et de la taxe prévue à l'article 1595 aux taux appliqués dans le département au 31 décembre 1983.
\n
Ces taux peuvent être modifiés sans que ces modifications puissent avoir pour effet de réduire les taux à moins de 1 %. Les taux supérieurs à 10 % ne peuvent être augmentés. Les taux inférieurs à 10 % ne peuvent être relevés au-delà de cette limite.
\n
Pour les mutations à titre onéreux d'immeubles visées aux articles 710 et 711, le taux ne peut être supérieur à :
\n
6,5 p. 100 à compter du 1er juin 1992 ;
\n
6 p. 100 à compter du 1er juin 1993 ;
\n
5,5 p. 100 à compter du 1er juin 1995 ;
\n
5 p. 100 à compter du 1er juin 1996.
\n
Les dispositions du premier et du deuxième alinéa ne sont pas applicables au droit proportionnel de 0,60 p. 100.
" } }, "LEGIARTI000006312197": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312197", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312197.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1595, 710, 711", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-02-09 7A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006339403", "@num": "2", "#text": "Loi n°86-29 du 9 janvier 1986 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000874481", "@numtexte": "86-29", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "JORFTEXT000000737653", "#text": "Loi 95-885 1995-08-04 art. 11 II Finances rectificative pour 1995, JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux applicables sont obtenus par addition des droits d'enregistrement ou de la taxe de publicité foncière et de la taxe prévue à l'article 1595 aux taux appliqués dans le département au 31 décembre 1983.
\n
Ces taux peuvent être modifiés sans que ces modifications puissent avoir pour effet de réduire les taux à moins de 1 %. Les taux supérieurs à 10 % ne peuvent être augmentés. Les taux inférieurs à 10 % ne peuvent être relevés au-delà de cette limite.
\n
Pour les mutations à titre onéreux d'immeubles visées aux articles 710 et 711, le taux ne peut être supérieur à :
\n
6,5 p. 100 à compter du 1er juin 1992 ;
\n
6 p. 100 à compter du 1er juin 1993 ;
\n
5,5 p. 100 à compter du 1er juin 1995 ;
\n
((5 p. 100 à compter du 1er juin 1996 ou, à compter de la même date et jusqu'au 31 mai 1997, à celui applicable au 1er juin 1995 s'il est inférieur à ce taux)) (M).
\n
Les dispositions du premier et du deuxième alinéa ne sont pas applicables au droit proportionnel de 0,60 p. 100.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006312198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312198", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312198.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 683, 710, 711", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-02-09 7A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-01 7A-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 39 I 10 Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sauf dispositions particulières, le taux de la taxe de publicité foncière ou des droits d'enregistrement prévus à l'article 683 est celui de la taxe départementale de publicité foncière ou du droit départemental d'enregistrement qui était appliqué dans chaque département au 31 décembre 1998 aux mutations à titre onéreux d'immeubles mentionnés aux articles 710 et 711 dans leur rédaction en vigueur à cette date.
\n
Ce taux s'applique aux mutations constatées par acte authentique signé à compter du 1er janvier 1999.
\n
Il peut être modifié par les conseils généraux sans que ces modifications puissent avoir pour effet de le relever au-delà de 5 % ou de le réduire à moins de 1 %.
" } }, "LEGIARTI000006312199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312199", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312199.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594AEXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 683", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-06-01 7A-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-03-23 7C-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-06-27 7C-5-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320536", "@num": "9", "#text": "Loi - art. 9 (P) JORF 31 décembre 1999 en vigueur le 15 septembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sauf dispositions particulières, le taux de la taxe de publicité foncière ou du droit d'enregistrement prévu à l'article 683 est fixé à 3,60 %.
\n
Il peut être modifié par les conseils généraux sans que ces modifications puissent avoir pour effet de le réduire à moins de 1 % ou de le relever au-delà de 3,60 %.
" } }, "LEGIARTI000006320536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320536", "URL": "article/LEGI/ARTI/00/00/06/32/05/LEGIARTI000006320536.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 DA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000762233", "#text": "LOI 99-1172 1999-12-30 Finances pour 2000, JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006299228", "@num": "266 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312199", "@num": "1594 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306383", "@num": "1594 DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 DA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306392", "@num": "1594 F quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312234", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305240", "@num": "683 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 683 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310753", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305296", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310457", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310472", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-02-21 5D-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147537", "@fin": "2999-01-01", "#text": "B : Mesures fiscales.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134150", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET REVENUS AUTORISES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114764", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084616", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000762233", "@nor": "ECOX9900112L", "@num": "99-1172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000762233", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628932", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006320536", "@fin": "2007-09-01", "@num": "9", "@etat": "PERIME", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du A du I s'appliquent à compter du 15 septembre 1999.
\n
Par dérogation à l'alinéa précédent, les dispositions de l'article 1594 DA du code général des impôts demeurent applicables jusqu'au 31 mai 2000 en tant qu'elles concernent des immeubles situés dans les départements dans lesquels le taux prévu au I du même article et exigible au 1er juin 1999 est inférieur à 3,60 %.
\n
Les dispositions du B du I s'appliquent aux actes passés et aux conventions conclues à compter du 15 septembre 1999.
" } }, "LEGIARTI000021642276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642276", "URL": "article/LEGI/ARTI/00/00/21/64/22/LEGIARTI000021642276.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2010.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021575861", "@num": "77", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389561", "@num": "L1612-3", "#text": "Code général des collectivités territoriales - art. L1612-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392350", "@num": "L4311-1-1", "#text": "Code général des collectivités territoriales - art. L4311-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la fixation des taux par les chambres de commerce et d'industrie conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie le montant prévisionnel des bases de cotisation foncière des entreprises retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 15 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

II. – (Abrogé)

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000021642423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-03-22", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642423", "URL": "article/LEGI/ARTI/00/00/21/64/24/LEGIARTI000021642423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029737062", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dispositions particulières, le taux de la taxe de publicité foncière ou du droit d'enregistrement prévu à l'article 683 est fixé à 3, 80 %.

Il peut être modifié par les conseils généraux sans que ces modifications puissent avoir pour effet de le réduire à moins de 1, 20 % ou de le relever au-delà de 3, 80 %.

" } }, "LEGIARTI000023585876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023585876", "URL": "article/LEGI/ARTI/00/00/23/58/58/LEGIARTI000023585876.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2010.
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art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - 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art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L. 1612-3 du code général des collectivités territoriales, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseis municipaux ou généraux concernés par ce renouvellement, du 31 mars au 15 avril et, pour les conseils régionaux, du 31 mars au 30 avril.

Pour la fixation des taux par les chambres de commerce et d'industrie territoriales conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie territoriales le montant prévisionnel des bases de cotisation foncière des entreprises retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 15 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

II. – (Abrogé)

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000026949499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949499", "URL": "article/LEGI/ARTI/00/00/26/94/94/LEGIARTI000026949499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, article 37 II D : Ces dispositions s'appliquent à compter du 1er janvier 2013.

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L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306540", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 15 avril de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L. 1612-3 du code général des collectivités territoriales, n'intervient pas avant le 31 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseils municipaux, généraux ou régionaux concernés par ce renouvellement, du 15 avril au 30 avril.

Pour la fixation des taux par les chambres de commerce et d'industrie territoriales conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie territoriales le montant prévisionnel des bases de cotisation foncière des entreprises retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 31 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

II. – (Abrogé)

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000027574969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000027574969", "URL": "article/LEGI/ARTI/00/00/27/57/49/LEGIARTI000027574969.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027416696", "@num": "1", "#text": "LOI n°2013-403\n du 17 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027414225", "@nortexte": "INTX1238496L", "@numtexte": "2013-403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-05-17" }, { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dispositions particulières, le taux de la taxe de publicité foncière ou du droit d'enregistrement prévu à l'article 683 est fixé à 3,80 %.

Il peut être modifié par les conseils départementaux sans que ces modifications puissent avoir pour effet de le réduire à moins de 1,20 % ou de le relever au-delà de 3,80 %.

" } }, "LEGIARTI000030024636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030024636", "URL": "article/LEGI/ARTI/00/00/30/02/46/LEGIARTI000030024636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Aux termes du IV de l'article 116 de la loi n° 2014-1654 du 29 décembre 2014, ce taux plafond s'applique aux actes passés et aux conventions conclues à compter du 1er mars 2016.

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art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dispositions particulières, le taux de la taxe de publicité foncière ou du droit d'enregistrement prévu à l'article 683 est fixé à 3,80 %.

Il peut être modifié par les conseils départementaux sans que ces modifications puissent avoir pour effet de le réduire à moins de 1,20 % ou de le relever au-delà de 4,50 % (1).

" } }, "LEGIARTI000030701804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701804", "URL": "article/LEGI/ARTI/00/00/30/70/18/LEGIARTI000030701804.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-1° et 51 de la loi n° 2013-403 du 17 mai 2013.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028402640", "@num": "77", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 77 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000033782219", "@num": "131", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006305785", "@num": "1043 A", "#text": "Code général des impôts, CGI. - art. 1043 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310209", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312192", "@fin": "1987-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312193", "@fin": "1991-06-24", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312194", "@fin": "1991-12-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312195", "@fin": "1993-06-23", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312196", "@fin": "1995-10-27", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312197", "@fin": "1999-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312198", "@fin": "2000-03-31", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312199", "@fin": "2011-01-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642423", "@fin": "2015-03-22", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574969", "@fin": "2015-06-06", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701804", "@fin": "2016-03-01", "@num": "1594 D", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030024636", "@fin": "2999-01-01", "@num": "1594 D", "@etat": "VIGUEUR", "@debut": "2016-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dispositions particulières, le taux de la taxe de publicité foncière ou du droit d'enregistrement prévu à l'article 683 est fixé à 3,80 %.

\n
\n

Il peut être modifié par les conseils départementaux sans que ces modifications puissent avoir pour effet de le réduire à moins de 1,20 % ou de le relever au-delà de 3,80 %.

" } }, "LEGIARTI000041468848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041468848", "URL": "article/LEGI/ARTI/00/00/41/46/88/LEGIARTI000041468848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 11 de l'ordonnance n° 2020-330 du 25 mars 2020, pour l'application en 2020 de l'article 1639 A, les dates du 15 avril et du 30 avril sont remplacées par celle du 3 juillet.

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L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464641", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468876", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L. 1612-3 du code général des collectivités territoriales, n'intervient pas avant le 31 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseils municipaux, généraux ou régionaux concernés par ce renouvellement, du 15 avril au 30 avril.

\n
\n

II. – (Abrogé)

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000045917133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045917133", "URL": "article/LEGI/ARTI/00/00/45/91/71/LEGIARTI000045917133.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2022-883 du 14 juin 2022, ces dispositions s'appliquent à compter de la date résultant du B du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.

Se reporter aux conditions d'application prévues à l’article 1^er du décret n° 2022-1102 du 1^er août 2022.

\n
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L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306540", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913787", "@num": "1635 quater N", "#text": "Code général des impôts, CGI. - art. 1635 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L. 1612-3 du code général des collectivités territoriales, n'intervient pas avant le 31 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseils municipaux, généraux ou régionaux concernés par ce renouvellement, du 15 avril au 30 avril.

II.– Par dérogation au I, les délibérations fixant le taux de la taxe d'aménagement conformément à l'article 1635 quater L sont prises avant le 1er juillet pour être applicables à compter de l'année suivante. Elles sont notifiées aux services fiscaux dans un délai de deux mois à compter de la date à laquelle elles ont été adoptées. Ces délibérations produisent leurs effets tant qu'elles ne sont pas rapportées ou modifiées.
\n
\n Avant le 1er mars de chaque année, les services fiscaux communiquent aux collectivités territoriales et établissements publics de coopération intercommunale bénéficiaires de la taxe d'aménagement les éléments concernant l'année civile précédente nécessaires à l'établissement des prévisions de recettes, en vue de la préparation de leur budget.

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

\n
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Article 1594 E AUTONOME VIGUEUR, en vigueur depuis le 31/03/2000 (Code général des impôts)