{ "article": { "LEGIARTI000006313635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1700", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313635", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1700AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301681", "@num": "152", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 152 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278599", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049235436", "@fin": "1954-10-19", "@num": "1700", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049493879", "@fin": "1979-07-01", "@num": "1700", "@etat": "MODIFIE", "@debut": "1954-10-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313635", "@fin": "2999-01-01", "@num": "1700", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le mode de perception par voie d'exercice ou par abonnement, est déterminé par arrêtés ministériels dans les établissements assujettis à l'impôt établi par les articles 1559 et 1560.
\n
" } }, "LEGIARTI000006301681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "152", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006301681", "URL": "article/LEGI/ARTI/00/00/06/30/16/LEGIARTI000006301681.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0152AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1991-01-16 art. 4", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Arrêté 1993-01-04 art. 11 JORF 5 janvier 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006300888", "@num": "149", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 149 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191542", "@fin": "2999-01-01", "#text": "2° : Cercles et maisons de jeux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179521", "@fin": "2999-01-01", "#text": "II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162424", "@fin": "2999-01-01", "#text": "Section unique : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146929", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133789", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301678", "@fin": "1982-01-01", "@num": "152", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301679", "@fin": "1990-01-19", "@num": "152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301680", "@fin": "1993-01-05", "@num": "152", "@etat": "MODIFIE", "@debut": "1990-01-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301681", "@fin": "2999-01-01", "@num": "152", "@etat": "VIGUEUR", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les cercles où sont pratiqués seulement les jeux de commerce et dans les maisons de jeux où la cagnotte est alimentée soit par un droit fixe exigé de chaque joueur avant la partie soit par une rémunération quelconque perçue à l'occasion des jeux un plan de la salle est affiché près de la caisse avec indication de l'emplacement des tables de jeux et du numéro d'ordre attribué à chacune d'elles.
\n
Le tarif de la cagnotte dont l'affichage est prévu à l'article 149 est complété par l'indication de la durée des séances et du montant du droit fixe ou de la rémunération correspondante.
\n
Le préposé chargé des encaissements est muni d'un carnet relié conforme au modèle prescrit par l'administration et destiné à l'enregistrement des sommes perçues par séance et par table de jeux.
\n
Le carnet ci-dessus est folioté et paraphé par le service des douanes et droits indirects.
\n
Au début de chaque séance le préposé chargé de la tenue du carnet d'enregistrement de la cagnotte indique sur celui-ci le jour la date et l'heure ainsi que son nom.
\n
Les encaissements sont totalisés en fin de journée. La recette est inscrite en chiffres et en lettres et certifiée exacte par le caissier.
\n
Le 1er de chaque mois, la recette totale du mois écoulé est déclarée par le président du comité de direction des jeux ou son suppléant, conformément aux prescriptions de l'administration (1).
\n
En outre dans les cercles désignés au présent article et dans les maisons de jeux, des abonnements peuvent être consentis selon les conditions prévues par les articles 1700 du code général des impôts pour la généralité des établissements de spectacles.
\n
(1) Ces dispositions s'appliquent pour les recettes perçues à compter du 1er février 1991.
\n
" } }, "LEGIARTI000006311778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311778", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311778.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1560, 1561, 1562, 1563, 1564, 1565, 1566, 1567", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162875", "@fin": "1985-01-01", "#text": "TAXES OBLIGATOIRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147171", "@fin": "1985-01-01", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1567.
\n
Toutefois, à compter du 1er janvier 1970, l'impôt cesse de s'appliquer aux exploitations cinématographiques et séances de télévision, et, à compter du 1er janvier 1971, il ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
" } }, "LEGIARTI000006311779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-08-10", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311779", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311779.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1561", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1562", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1563", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1564", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1565", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1566", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162992", "@fin": "1987-12-31", "#text": "TAXES OBLIGATOIRES.", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147282", "@fin": "1988-03-02", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, à compter du 1er janvier 1970, l'impôt cesse de s'appliquer aux exploitations cinématographiques et séances de télévision, et, à compter du 1er janvier 1971, il ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
" } }, "LEGIARTI000006311780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006311780", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311780.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI - Recueil des contributions indirectes et des réglementations assimilées 1560 à 1566", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191914", "@fin": "1998-04-22", "#text": "Champ d'application.", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, l'impôt ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
" } }, "LEGIARTI000006311781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006311781", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V) JORF 30 décembre 1997, en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "#text": "CGI 1560 à 1566", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, l'impôt ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
\n
Les appareils automatiques sont ceux qui procurent un spectacle, une audition, un jeu ou un divertissement et qui sont pourvus d'un dispositif mécanique, électrique ou autre, permettant leur mise en marche, leur fonctionnement ou leur arrêt.
\n
" } }, "LEGIARTI000006311782": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006311782", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311782.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006311783", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
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Toutefois, l'impôt ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux, d'autre part.
" } }, "LEGIARTI000006315971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L199", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315971", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315971.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL199AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1re A 5me LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (al. 1 1ère à 5ème lignes, al. 2), 1946 1 (sauf 2 dernières lignes), 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000201093", "#text": "Décret 97-662 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1934-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 art. 41", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Instruction 1998-03-21 13O-3-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2000-05-24 13O-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2000-10-04 13O-6-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2001-04-17 13O-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2001-04-20 7A-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 3, ART. 10 1 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000036365761", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1927-12-27 art. 12 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1928-12-30 art. 17 (al. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-12-31 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319769", "@num": "112", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 112 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180127", "@fin": "2999-01-01", "#text": "I : Tribunaux compétents", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163109", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315966", "@fin": "1981-12-31", "@num": "L199", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315967", "@fin": "1987-07-09", "@num": "L199", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315968", "@fin": "1991-06-24", "@num": "L199", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315969", "@fin": "1994-09-02", "@num": "L199", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315970", "@fin": "1997-04-11", "@num": "L199", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315971", "@fin": "2018-01-01", "@num": "L199", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428425", "@fin": "2020-01-01", "@num": "L199", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278599", "@fin": "2999-01-01", "@num": "L199", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière d'impôts directs et de taxes sur le chiffre d'affaires ou de taxes assimilées, les décisions rendues par l'administration sur les réclamations contentieuses et qui ne donnent pas entière satisfaction aux intéressés peuvent être portées devant le tribunal administratif. Il en est de même pour les décisions intervenues en cas de contestation pour la fixation du montant des abonnements prévus à l'article 1700 du code général des impôts pour les établissements soumis à l'impôt sur les spectacles.
\n
\n
En matière de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre, de contributions indirectes et de taxes assimilées à ces droits, taxes ou contributions, le tribunal compétent est le tribunal de grande instance. Les tribunaux de grande instance statuent en premier ressort. Un décret en Conseil d'Etat fixe les modalités d'application (1).
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\n
(1) Ces dispositions s'appliquent aux jugements rendus à compter du 1er mars 1998.
\n
" } }, "LEGIARTI000030021923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021923", "URL": "article/LEGI/ARTI/00/00/30/02/19/LEGIARTI000030021923.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029994835", "@num": "21", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006311783", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cercles et maisons de jeux sont soumis à un impôt dans les formes et selon les modalités déterminées aux articles 1560 à 1566.

" } }, "LEGIARTI000036364730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364730", "URL": "article/LEGI/ARTI/00/00/36/36/47/LEGIARTI000036364730.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006311783", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364714", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les maisons de jeux sont soumises à un impôt dans les formes et selon les modalités déterminées aux articles 1560 à 1566.

" } }, "LEGIARTI000036428425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L199", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428425", "URL": "article/LEGI/ARTI/00/00/36/42/84/LEGIARTI000036428425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article L. 253 résultant des dispositions du 14° du II du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit 14° du II de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1re A 5me LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (al. 1 1ère à 5ème lignes, al. 2), 1946 1 (sauf 2 dernières lignes), 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000201093", "#text": "Décret n°97-662 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1934-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 art. 41", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 3, ART. 10 1 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036365761", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1927-12-27 art. 12 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1928-12-30 art. 17 (al. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-12-31 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180127", "@fin": "2999-01-01", "#text": "I : Tribunaux compétents", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163109", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315966", "@fin": "1981-12-31", "@num": "L199", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315967", "@fin": "1987-07-09", "@num": "L199", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315968", "@fin": "1991-06-24", "@num": "L199", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315969", "@fin": "1994-09-02", "@num": "L199", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315970", "@fin": "1997-04-11", "@num": "L199", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315971", "@fin": "2018-01-01", "@num": "L199", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428425", "@fin": "2020-01-01", "@num": "L199", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278599", "@fin": "2999-01-01", "@num": "L199", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En matière d'impôts directs et de taxes sur le chiffre d'affaires ou de taxes assimilées, les décisions rendues par l'administration sur les réclamations contentieuses et qui ne donnent pas entière satisfaction aux intéressés peuvent être portées devant le tribunal administratif. Il en est de même pour les décisions intervenues en cas de contestation pour la fixation du montant des abonnements prévus à l'article 1700 du code général des impôts pour les établissements soumis à l'impôt sur les spectacles.

En matière de droits d'enregistrement, d'impôt sur la fortune immobilière, de taxe de publicité foncière, de droits de timbre, de contributions indirectes et de taxes assimilées à ces droits, taxes ou contributions, le tribunal compétent est le tribunal de grande instance. Les tribunaux de grande instance statuent en premier ressort. Un décret en Conseil d'Etat fixe les modalités d'application (1).

(1) Ces dispositions s'appliquent aux jugements rendus à compter du 1er mars 1998.

\n
" } }, "LEGIARTI000039278599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L199", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039278599", "URL": "article/LEGI/ARTI/00/00/39/27/85/LEGIARTI000039278599.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 36 de l'ordonnance n° 2019-964 du 18 septembre 2019, ces dispositions entrent en vigueur au 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1ERE A 5EME LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (AL. 1 1re A 5me LIGNES, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1939 1 (al. 1 1ère à 5ème lignes, al. 2), 1946 1 (sauf 2 dernières lignes), 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1946 1 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1950", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000201093", "#text": "Décret n°97-662 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1934-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 ART. 41 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1937-07-19 art. 41", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1927-12-27 ART. 12 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-12-30 ART. 17 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 3, ART. 10 1 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000036365761", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1927-12-27 art. 12 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1928-12-30 art. 17 (al. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-12-31 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000039110945", "@num": "35", "#text": "Ordonnance n°2019-964 du 18 septembre 2019 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039110186", "@nortexte": "JUSB1917648R", "@numtexte": "2019-964", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-09-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180127", "@fin": "2999-01-01", "#text": "I : Tribunaux compétents", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163109", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315966", "@fin": "1981-12-31", "@num": "L199", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315967", "@fin": "1987-07-09", "@num": "L199", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315968", "@fin": "1991-06-24", "@num": "L199", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315969", "@fin": "1994-09-02", "@num": "L199", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315970", "@fin": "1997-04-11", "@num": "L199", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315971", "@fin": "2018-01-01", "@num": "L199", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428425", "@fin": "2020-01-01", "@num": "L199", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278599", "@fin": "2999-01-01", "@num": "L199", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En matière de droits d'enregistrement, d'impôt sur la fortune immobilière, de taxe de publicité foncière, de droits de timbre, de contributions indirectes et de taxes assimilées à ces droits, taxes ou contributions, le tribunal compétent est le tribunal judiciaire. Les tribunaux judiciaires statuent en premier ressort. Un décret en Conseil d'Etat fixe les modalités d'application (1).

(1) Ces dispositions s'appliquent aux jugements rendus à compter du 1er mars 1998.

\n
" } }, "LEGIARTI000049202306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1955-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049202306", "URL": "article/LEGI/ARTI/00/00/49/20/23/LEGIARTI000049202306.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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Sont soumis à un impôt, dans les formes et selon les modalités déterminées par les articles suivants, la généralité des spectacles, jeux et divertissements organisés ou exploités dans un but commercial ou financier. Sont de même imposables les réunions visées à l’article 1655 ainsi que celles où le public est admis moyennant payement, même si le but commercial ou financier n’est pas recherché.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315971", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030021923", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036428425", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311780", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311781", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311782", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311779", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311778", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049202306", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000039278599", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036364730", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006301681", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313635", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313635", "liens_entrants": true }

Article 1700 AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts)