{ "article": { "LEGIARTI000006317452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317452", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECUXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311884", "@num": "1639 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000692964", "@num": "84-600", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-600 du 13 juillet 1984 HARMONISANT LES DELAIS EN MATIERE D'IMPOTS LOCAUX ET PORTANT DIVERSES DISPOSITIONS FINANCIERES RELATIVES AUX COMPETENCES TRANSFEREES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000692964", "@c_titre_court": "Loi n°84-600 du 13 juillet 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-600 du 13 juillet 1984 harmonisant les délais en matière d'impôts locaux et portant diverses dispositions financières relatives aux compétences transférées.", "@debut": "1984-07-14", "@id_txt": "LEGITEXT000006068852", "@c_titre_court": "Loi n° 84-600 du 13 juillet 1984" } ], "@date_publi": "1984-07-14", "@date_signature": "1984-07-13" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317452", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1984-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311884", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311884.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006317452", "@num": "1", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 1 () JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.
\n
Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue à l'article 7 de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les assemblées concernées par ce renouvellement, du 31 mars au 15 avril.
\n
La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.
\n
A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311884", "cible": false, "cidtexte": "JORFTEXT000000692964", "id": "LEGIARTI000006317452", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317452", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Loi n°84-600 du 13 juillet 1984 HARMONISANT LES DELAIS EN MATIERE D'IMPOTS LOCAUX ET PORTANT DIVERSES DISPOSITIONS FINANCIERES RELATIVES AUX COMPETENCES TRANSFEREES)