{ "article": { "LEGIARTI000006317491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317491", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317491.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDAXXXXXX030AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311825", "@num": "1582", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1582 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693456", "@num": "85-695", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693456", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier.", "@debut": "1985-07-12", "@id_txt": "LEGITEXT000006068907", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" } ], "@date_publi": "1985-07-12", "@date_signature": "1985-07-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317491", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1582", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-03-02", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311825", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311825.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1582AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317491", "@num": "30", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 30 () JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048849653", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849468", "@num": "L2336-2", "#text": "Code général des collectivités territoriales - art. L2336-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313631", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596302", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044979267", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993557", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345108", "@num": "L141-2", "#text": "CODE DES COMMUNES. - art. L141-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162993", "@fin": "1988-03-02", "#text": "TAXES FACULTATIVES.", "@debut": "1980-12-31" } ] }, "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": "LEGIARTI000049204367", "@fin": "1979-07-01", "@num": "1582", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311822", "@fin": "1980-12-31", "@num": "1582", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311823", "@fin": "1982-05-11", "@num": "1582", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311824", "@fin": "1985-07-12", "@num": "1582", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311825", "@fin": "1988-03-02", "@num": "1582", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311826", "@fin": "1990-12-30", "@num": "1582", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311827", "@fin": "1993-08-18", "@num": "1582", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311828", "@fin": "1996-05-12", "@num": "1582", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311829", "@fin": "2001-12-29", "@num": "1582", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311830", "@fin": "2005-12-31", "@num": "1582", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311831", "@fin": "2007-01-01", "@num": "1582", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311832", "@fin": "2008-04-03", "@num": "1582", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619057", "@fin": "2009-04-10", "@num": "1582", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548896", "@fin": "2015-01-01", "@num": "1582", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534127", "@fin": "2014-11-08", "@num": "1582", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029737151", "@fin": "2019-01-01", "@num": "1582", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993582", "@fin": "2022-01-01", "@num": "1582", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044873045", "@fin": "2999-01-01", "@num": "1582", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes sur le territoire desquelles sont situées des sources d'eaux minérales peuvent percevoir une surtaxe dans la limite de 0,020 F par litre ou fraction de litre (1).
\n
Lorsque le produit de cette surtaxe excède le montant des ressources ordinaires de la commune pour l'exercice précédent, le surplus est attribué au département.
\n
Toutefois, lorsque les communes qui perçoivent cette surtaxe exécutent, après avis favorable du commissaire de la République, des travaux d'assainissement entrant dans la catégorie de ceux prévus à l'article L 141-2 du code des communes, elles conservent, à concurrence de la moitié au maximum du surplus ci-dessus visé, les sommes nécessaires pour porter les ressources qu'elles retirent de la surtaxe au montant, soit des travaux approuvés, s'ils sont payés directement par les communes, soit des charges des emprunts contractés par elles pour leur exécution.
\n
Les conditions générales d'assiette prévues par le présent code en matière de taxes sur le chiffre d'affaires sont applicables à la surtaxe susvisée.
\n
(1) Limite applicable à compter du 1er janvier 1981.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311825", "cible": false, "cidtexte": "JORFTEXT000000693456", "id": "LEGIARTI000006317491", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317491", "liens_entrants": true }

Article 30 ENTIEREMENT_MODIF (Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier)