{ "article": { "LEGIARTI000006317284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006317284", "URL": "article/LEGI/ARTI/00/00/06/31/72/LEGIARTI000006317284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECKXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1500", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006311757", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312103", "@num": "1518 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084502", "@fin": "2999-01-01", "#text": "MAJORATION DE LA VALEUR LOCATIVE DES BATIMENTS INDUSTRIELS", "@debut": "1983-07-09" } ] }, "@cid": "JORFTEXT000000504702", "@num": "83-607", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-607 du 8 juillet 1983 PORTANT DIVERSES DISPOSITIONS RELATIVES A LA FISCALITE DES ENTREPRISES ET A L'EPARGNE INDUSTRIELLE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000504702", "@c_titre_court": "Loi n°83-607 du 8 juillet 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-607 du 8 juillet 1983 portant diverses dispositions relatives à la fiscalité des entreprises et à l'épargne industrielle.", "@debut": "1983-07-09", "@id_txt": "LEGITEXT000006068804", "@c_titre_court": "Loi n° 83-607 du 8 juillet 1983" } ], "@date_publi": "1983-07-09", "@date_signature": "1983-07-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317284", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1983-07-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En 1984, les valeurs locatives des immeubles industriels, autres que ceux visés à l'article 1500 du code général des impôts, sont majorées de 1,10 par rapport à celles de l'année précédente.
\n
" } }, "LEGIARTI000006311757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1518", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-12", "DATE_DEBUT": "1983-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006311757", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1518AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049754101", "@num": "2", "#text": "Arrêté du 10 décembre 2002 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417638", "@nortexte": "SANS0224281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-10" }, { "@id": "LEGIARTI000037124500", "@num": "1", "#text": "Arrêté du 28 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037116652", "@nortexte": "ECOE1814961A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-28" }, { "@id": "LEGITEXT000049751229", "#text": "Arrêté du 28 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049745906", "@nortexte": "ECOS2414114A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-28" }, { "@id": "LEGIARTI000051257103", "@num": "2", "#text": "Arrêté du 25 février 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051254024", "@nortexte": "TSSS2505703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-25" }, { "#text": "CGI 1496 I, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1497", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1498", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1499", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1499 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1501", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1510", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1518 bis AL. 2, AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 quinquies DC", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 quinquies DD", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 quinquies DE", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 quinquies DF", "@sens": "source", "@typelien": "CITATION" }, { "#text": "L'article 1518 IV est modifié par conséquence de la modification de l'article 1518 bis", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006273796", "@num": "10", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 10 () JORF 31 DECEMBRE 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006317284", "@num": "4", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 4 (V) JORF 9 JUILLET 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686806", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219526", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294875", "@num": "310 unvicies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623505", "@num": "332 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078825", "@num": "348", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 348 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037127710", "@num": "121 quinquies DC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037127700", "@num": "121 quinquies DE", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies DE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162890", "@fin": "1988-12-28", "#text": "REGLES D'EVALUATION DE LA VALEUR LOCATIVE DES BIENS IMPOSABLES.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "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": "LEGIARTI000049190125", "@fin": "1979-07-01", "@num": "1518", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311754", "@fin": "1980-01-11", "@num": "1518", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311755", "@fin": "1982-06-29", "@num": "1518", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311756", "@fin": "1983-01-01", "@num": "1518", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311757", "@fin": "1985-07-12", "@num": "1518", "@etat": "MODIFIE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311758", "@fin": "1986-07-12", "@num": "1518", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311759", "@fin": "1987-12-31", "@num": "1518", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311760", "@fin": "2000-03-31", "@num": "1518", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311761", "@fin": "2004-12-31", "@num": "1518", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311762", "@fin": "2010-05-01", "@num": "1518", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175629", "@fin": "2010-12-18", "@num": "1518", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023259520", "@fin": "2018-01-01", "@num": "1518", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364388", "@fin": "2019-01-01", "@num": "1518", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037992547", "@fin": "2999-01-01", "@num": "1518", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Dans l'intervalle de deux révisions générales, les valeurs locatives définies aux articles 1496-I et II, 1497 et 1498, ainsi que celles des propriétés non bâties et des terrains et sols à usage industriel ou commercial, sont actualisées tous les trois ans au moyen de coefficients correspondant à l'évolution de ces valeurs, entre la date de référence de la dernière révision générale (1) et celle retenue pour l'actualisation. Toutefois, en ce qui concerne les propriétés non bâties, il sera, jusqu'à la première révision sexennale, tenu compte de l'évolution des valeurs locatives depuis le 1er janvier 1961.

II. – Les coefficients visés au I sont fixés, pour les propriétés non bâties, par région agricole ou forestière départementale et par groupe ou sous-groupe de natures de culture ou de propriété et, pour les propriétés bâties, par secteur géographique et par nature ou catégorie de biens.

Ils sont arrêtés par le directeur des services fiscaux, après avis d'une commission consultative départementale des évaluations foncières dont la composition, dans laquelle entrent notamment des représentants des collectivités locales et de leurs groupements (communautés urbaines ou districts) ainsi que des contribuables, est déterminée par un arrêté du ministre de l'économie et des finances (2). Les coefficients sont notifiés aux maires des communes intéressées et aux présidents des communautés urbaines et des districts. Après application de la procédure d'affichage dans les conditions prévues à l'article 1510 ils peuvent, dans les trente jours, faire l'objet d'un recours administratif de la part du maire ou des représentants des contribuables siégeant à la commission consultative. Ce recours est porté devant la commission instituée par l'article 1651, laquelle prend une décision définitive.

II bis. – Pour l'application du présent article la valeur locative de l'ensemble des locaux à usage d'habitation ou professionnel peut être actualisée au moyen d'un coefficient unique par département.

III. – L'incorporation dans les rôles d'impôts directs locaux, autres que la taxe professionnelle, des résultats de la première actualisation des valeurs locatives foncières est fixée au 1er janvier 1980. La date de référence est fixée au 1er janvier 1978.

Pour cette première actualisation :

- les valeurs locatives des sols, terrains et bâtiments industriels évaluées à partir du prix de revient conformément aux articles 1499, 1499 A et 1501, sont majorées d'un tiers ;

- la valeur locative de l'ensemble des locaux à usage d'habitation ou professionnel peut être actualisée au moyen d'un coefficient unique par département.

IV. – L'actualisation des valeurs locatives foncières prévue pour 1983 est remplacée par une revalorisation forfaitaire dans les conditions prévues à l'article 1518 bis, deuxième et troisième alinéas.

(1) Actuellement, 1er janvier 1970.

(2) Annexe IV, art. 121 quinquies DC à 121 quinquies DF.

" } }, "LEGIARTI000006312103": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1518 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006312103", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312103.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1518AAXXXXXBC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1500", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273796", "@num": "10", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 10 () JORF 31 DECEMBRE 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006317284", "@num": "4", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 4 (V) JORF 9 JUILLET 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000049754101", "@num": "2", "#text": "Arrêté du 10 décembre 2002 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417638", "@nortexte": "SANS0224281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-10" }, { "@id": "LEGIARTI000030066728", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000029994924", "@num": "63", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000051201109", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000049751229", "#text": "Arrêté du 28 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049745906", "@nortexte": "ECOS2414114A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-28" }, { "@id": "LEGIARTI000042343540", "@num": "L5219-5", "#text": "Code général des collectivités territoriales - art. L5219-5 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023408726", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024417143", "@num": "1647 C quinquies C", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596772", "@num": "R722-30", "#text": "Code rural - art. R722-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162890", "@fin": "1988-12-28", "#text": "REGLES D'EVALUATION DE LA VALEUR LOCATIVE DES BIENS IMPOSABLES.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "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": "LEGIARTI000006312101", "@fin": "1982-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312102", "@fin": "1983-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312103", "@fin": "1983-12-30", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312104", "@fin": "1985-07-12", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312105", "@fin": "1986-07-12", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312106", "@fin": "1987-12-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312107", "@fin": "1988-12-28", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312108", "@fin": "1989-12-30", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312109", "@fin": "1990-12-30", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312110", "@fin": "1993-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312111", "@fin": "1993-06-23", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312112", "@fin": "1995-10-27", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312113", "@fin": "1997-04-11", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312114", "@fin": "1998-04-22", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312115", "@fin": "1999-03-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312116", "@fin": "2000-03-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312117", "@fin": "2000-12-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312118", "@fin": "2001-12-29", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312119", "@fin": "2002-12-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312120", "@fin": "2003-12-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312121", "@fin": "2004-12-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312122", "@fin": "2005-12-31", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312123", "@fin": "2006-12-27", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312124", "@fin": "2007-12-28", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924214", "@fin": "2008-12-29", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038619", "@fin": "2010-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641671", "@fin": "2011-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381688", "@fin": "2011-12-30", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075758", "@fin": "2013-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948491", "@fin": "2014-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419414", "@fin": "2015-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023519", "@fin": "2016-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781782", "@fin": "2017-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814155", "@fin": "2018-01-01", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364377", "@fin": "2019-06-08", "@num": "1518 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038686806", "@fin": "2999-01-01", "@num": "1518 bis", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans l'intervalle de deux actualisations prévues par l'article 1518, les valeurs locatives foncières sont majorées par application de coefficients forfaitaires fixés par la loi de finances en tenant compte des variations des loyers.
\n
Les coefficients prévus au premier alinéa sont fixés :
\n
a. Au titre de 1981, à 1,10 pour les propriétés bâties de toute nature et à 1,09 pour les propriétés non bâties ;
\n
b. Au titre de 1982, à 1,11 pour les propriétés bâties de toute nature et à 1,09 pour les propriétés non bâties ;
\n
c. Au titre de 1983, à 1,08 pour les immeubles industriels autres que ceux visés à l'article 1500, à 1,13 pour les propriétés bâties autres que les immeubles industriels susvisés, et à 1,10 pour les propriétés non bâties ;
\n
d. Au titre de 1984, à 1,10 pour les immeubles industriels autres que ceux visés à l'article 1500, à 1,12 pour les propriétés bâties autres que les immeubles industriels susvisés, et à 1,08 pour les propriétés non bâties.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311757", "cible": false, "cidtexte": "JORFTEXT000000504702", "id": "LEGIARTI000006317284", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312103", "cible": false, "cidtexte": "JORFTEXT000000504702", "id": "LEGIARTI000006317284", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317284", "liens_entrants": true }

Article 4 AUTONOME VIGUEUR, en vigueur depuis le 09/07/1983 (Loi n°83-607 du 8 juillet 1983 PORTANT DIVERSES DISPOSITIONS RELATIVES A LA FISCALITE DES ENTREPRISES ET A L'EPARGNE INDUSTRIELLE)