{ "article": { "LEGIARTI000006318247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "105", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318247", "URL": "article/LEGI/ARTI/00/00/06/31/82/LEGIARTI000006318247.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFIXXXXXX105AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306581", "@num": "1609 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311863", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312044", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356342", "@nor": "ECOX9100159L", "@num": "91-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356342", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1322 du 30 décembre 1991 de Finances pour 1992", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078468", "@c_titre_court": "Loi n° 91-1322 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318247", "@fin": "2999-01-01", "@num": "105", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006306581", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1608", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318247", "@num": "105", "#text": "Loi - art. 105 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162697", "@fin": "2006-12-31", "#text": "Section IX bis : Taxe spéciale d'équipement perçue au profit de l'établissement public foncier du Nord - Pas-de-Calais", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306581", "@fin": "1998-04-22", "@num": "1609 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306582", "@fin": "2000-03-31", "@num": "1609 A", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306583", "@fin": "2002-01-01", "@num": "1609 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306584", "@fin": "2006-12-31", "@num": "1609 A", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, à compter de 1992, une taxe spéciale d'équipement destinée à permettre à l'établissement public foncier du Nord - Pas-de-Calais de financer les acquisitions foncières auxquelles il procède dans le cadre des opérations d'aménagement, notamment de reconversion des friches industrielles et de leurs abords, qui lui sont confiées.
\n
Le montant de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, dans la limite de 30 millions de francs, par le conseil d'administration de l'établissement public et notifié aux services fiscaux. Toutefois, au titre de 1992, le montant devra être arrêté et notifié avant le 31 mai 1992.
\n
La taxe est répartie et recouvrée, dans la zone de compétence de l'établissement, suivant les mêmes règles que pour la taxe mentionnée à l'article 1608.
" } }, "LEGIARTI000006311863": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1636 B octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006311863", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311863.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1636AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1609 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006339572", "@num": "28", "#text": "Loi - art. 28 () JORF 19 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000353814", "@nortexte": "VILX9100057L", "@numtexte": "91-662", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-13" }, { "@id": "LEGIARTI000006318247", "@num": "105", "#text": "Loi - art. 105 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000020038640", "@num": "1608", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1608 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202060", "@num": "1607 A", "#text": "Code général des impôts, CGI. - art. 1607 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465104", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465813", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465081", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596418", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465698", "@num": "1656 quater", "#text": "Code général des impôts, CGI. - art. 1656 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815289", "@num": "L324-1", "#text": "Code de l'urbanisme - art. L324-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162738", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1980-01-11" } ] }, "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": "LEGIARTI000006311861", "@fin": "1989-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311862", "@fin": "1992-07-04", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311863", "@fin": "1994-09-02", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311864", "@fin": "1997-04-11", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311865", "@fin": "1999-03-31", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311866", "@fin": "1999-12-29", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311867", "@fin": "2000-03-31", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311868", "@fin": "2001-12-29", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311869", "@fin": "2002-12-31", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311870", "@fin": "2003-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311871", "@fin": "2003-12-31", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311872", "@fin": "2005-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311873", "@fin": "2005-01-19", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311874", "@fin": "2005-01-01", "@num": "1636 B octies", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311875", "@fin": "2007-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311876", "@fin": "2009-04-10", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548827", "@fin": "2010-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641309", "@fin": "2010-05-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022202009", "@fin": "2010-01-01", "@num": "1636 B octies", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381346", "@fin": "2013-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949629", "@fin": "2014-11-08", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029737197", "@fin": "2014-12-30", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059935", "@fin": "2017-05-05", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596448", "@fin": "2018-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816480", "@fin": "2019-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588592", "@fin": "2021-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465065", "@fin": "2022-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041558808", "@fin": "2021-12-31", "@num": "1636 B octies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045016802", "@fin": "2023-01-01", "@num": "1636 B octies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909388", "@fin": "2999-01-01", "@num": "1636 B octies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – (Abrogé).

II. – Les produits des taxes spéciales d'équipement perçues au profit des établissements publics fonciers visés à l'article L. 324-1 du code de l'urbanisme, de l'établissement public d'aménagement de la Basse-Seine, de l'établissement public de la métropole lorraine et de l'établissement public foncier du Nord - Pas-de-Calais sont sont répartis entre les taxes foncières, la taxe d'habitation et la taxe professionnelle proportionnellement aux recettes que chacune de ces taxes a procurées l'année précédente à l'ensemble des communes et de leurs groupements situés dans le ressort de ces établissements.

III. – Pour l'application du II, les recettes s'entendent de celles figurant dans les rôles généraux.

IV. – Le produit fiscal à recouvrer dans chacune des communes membres au profit d'un syndicat de communes ou d'un district qui fait application de l'article 1609 quater est réparti entre les taxes foncières, la taxe d'habitation et la taxe professionnelle proportionnellement aux recettes que chacune de ces taxes procurerait à la commune, si l'on appliquait les taux de l'année précédente aux bases de l'année d'imposition.

V. – Les dispositions du présent article entreront en vigueur à compter de 1981.

\n
" } }, "LEGIARTI000006312044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1636 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006312044", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312044.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1636AOXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1636 B octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318247", "@num": "105", "#text": "Loi - art. 105 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000020038640", "@num": "1608", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1608 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006312041", "@fin": "1980-01-11", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312042", "@fin": "1987-03-29", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312043", "@fin": "1992-07-04", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312044", "@fin": "1999-03-31", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312045", "@fin": "2001-12-29", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312046", "@fin": "2005-01-19", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312047", "@fin": "2005-01-01", "@num": "1636 C", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312048", "@fin": "2007-01-01", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312049", "@fin": "2010-01-01", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641307", "@fin": "2010-05-01", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202004", "@fin": "2013-01-01", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949627", "@fin": "2017-05-05", "@num": "1636 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034596418", "@fin": "2999-01-01", "@num": "1636 C", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux de taxes additionnelles perçues au profit de l'établissement public d'aménagement de la Basse-Seine, de l'établissement public de la métropole lorraine et de l'établissement public foncier du Nord - Pas-de-Calais sont, sous réserve de l'article 1636 B octies et des dispositions régissant ces organismes, fixés suivant des règles analogues à celles appliquées pour les impositions départementales.
\n
Dans le cas de la région d'Ile-de-France, le conseil régional peut décider une modulation par zone.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312044", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318247", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311863", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318247", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306581", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318247", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318247", "liens_entrants": true }

Article 105 ENTIEREMENT_MODIF (LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1))