{ "article": { "LEGIARTI000006317455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1984-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006317455", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317455.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECUXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317350", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006311918", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (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": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317455", "@fin": "2007-09-01", "@num": "4", "@etat": "PERIME", "@debut": "1984-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les frais d'assiette et de recouvrement afférents à la taxe de publicité foncière et aux droits d'enregistrement sont perçus à compter du 1er août 1984. Les sommes à percevoir à ce titre sont recouvrées en négligeant les centimes.
\n
" } }, "LEGIARTI000006311918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1984-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311918", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "#text": "CGI 1585 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1594 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 nonies al. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1614", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1635 ter II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 367", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 162", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 163", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 164", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317454", "@num": "3", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 3 () JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000006317455", "@num": "4", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 4 (P) JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000006317456", "@num": "5", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 5 (V) JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 713", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162880", "@fin": "1988-12-28", "#text": "AUTRES DROITS, TAXES ET REDEVANCES PERCUS AU PROFIT DES COLLECTIVITES LOCALES ET ORGANISMES DIVERS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147173", "@fin": "1988-12-28", "#text": "FRAIS D'ASSIETTE, DE NON-VALEURS ET DE RECOUVREMENT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": "1981-11-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311917", "@fin": "1984-07-14", "@num": "1647", "@etat": "MODIFIE", "@debut": "1980-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311918", "@fin": "1985-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311919", "@fin": "1985-12-21", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311920", "@fin": "1988-12-28", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311921", "@fin": "1993-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311922", "@fin": "1996-05-12", "@num": "1647", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311923", "@fin": "1998-04-22", "@num": "1647", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311924", "@fin": "1999-03-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311925", "@fin": "2000-03-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311926", "@fin": "2001-03-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311927", "@fin": "2001-12-26", "@num": "1647", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311928", "@fin": "2002-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311929", "@fin": "2003-06-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311930", "@fin": "2003-08-02", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311931", "@fin": "2004-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311932", "@fin": "2004-08-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311933", "@fin": "2004-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311934", "@fin": "2006-12-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311935", "@fin": "2006-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2006-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311936", "@fin": "2007-12-29", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029928", "@fin": "2008-12-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950390", "@fin": "2009-04-10", "@num": "1647", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548809", "@fin": "2010-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020906057", "@fin": "2009-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641621", "@fin": "2010-01-23", "@num": "1647", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739756", "@fin": "2011-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380893", "@fin": "2011-07-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430128", "@fin": "2012-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013675", "@fin": "2011-12-30", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098120", "@fin": "2012-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023389377", "@fin": "2013-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948202", "@fin": "2013-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392592", "@fin": "2014-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417852", "@fin": "2014-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant (1) :
\n
- de la taxe locale d'équipement visée à l'article 1585 A ;
\n
- des droits, taxes, redevances et autres impositions visés à l'article 1635 ter-II.
\n
Le taux de ce prélèvement est fixé, dans la limite de 5 % du montant des recouvrements, par arrêté du ministre de l'économie et des finances et du ministre intéressé (2).
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles 712 et 713 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Disjoint. Disposition non fiscale).
\n
V. 1. L'Etat opère un prélèvement (3) au titre des frais d'assiette, de recouvrement, de dégrèvement et de non-valeurs afférents aux droits et taxes transférés aux départements et à la région de Corse en application des articles 1594 A, 1599 C et 1599 nonies. Ce prélèvement est calculé en sus des droits et taxes.
\n
2. Les sommes perçues au titre des frais d'assiette et de recouvrement afférents à la taxe de publicité foncière et aux droits d'enregistrement sont recouvrées en négligeant les centimes (4).
\n
3. Les frais d'assiette et de recouvrement afférents à la taxe différentielle sur les véhicules à moteur et à la taxe spéciale sur les voitures particulières de plus de 16 CV sont perçus dans les conditions fixées aux articles 1599 I et 1599 nonies, deuxième alinéa (5).
\n
(1) Pour les taxes parafiscales, voir Annexe II, art. 367.
\n
(2) Voir Annexe IV, art. 161 A à 164.
\n
(3) Pour 1984, ce prélèvement est égal à 2,5 % du montant des droits et taxes.
\n
(4) Frais perçus à compter du 1er août 1984.
\n
(5) Frais perçus à compter de la période d'imposition s'ouvrant le 1er décembre 1984.
" } }, "LEGIARTI000006317350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317350", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX029AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 24, art. 26, art. 28 finances pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317455", "@num": "4", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 4 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000006317456", "@num": "5", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 23 finances pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 37 Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147423", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134047", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114677", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084507", "@fin": "2999-01-01", "#text": "Première partie : conditions générales de l'équilibre financier", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317348", "@fin": "1984-07-14", "@num": "29", "@etat": "MODIFIE", "@debut": "1984-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317349", "@fin": "1985-01-01", "@num": "29", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317350", "@fin": "2999-01-01", "@num": "29", "@etat": "VIGUEUR", "@debut": "1985-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs 2,50 % du montant des taxes et droits départementaux ou des taxes régionales visée aux articles 24, 26 et 28 de la présente loi de finances et à l'article 23 de la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984). Cette somme est calculée en sus du montant de ces droits et taxes et selon les modalités définies aux articles 4 et 5 de la loi n° 84-600 du 13 juillet 1984.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311918", "cible": false, "cidtexte": "JORFTEXT000000692964", "id": "LEGIARTI000006317455", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006317350", "cible": false, "cidtexte": "JORFTEXT000000692964", "id": "LEGIARTI000006317455", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317455", "liens_entrants": true }

Article 4 AUTONOME PERIME, en vigueur du 14/07/1984 au 01/09/2007 (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)