{ "article": { "LEGIARTI000006318314": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318314", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318314.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFJXXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000355987", "#text": "LOI 91-1323 1991-12-30 Finances rectificative pour 1992 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006311767", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312173", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000355987", "@nor": "ECOX9100184L", "@num": "91-1323", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355987", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078469", "@c_titre_court": "Loi n° 91-1323 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318314", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les taux visés aux I et II évoluent chaque année comme l'indice des prix tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année.
" } }, "LEGIARTI000006311766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311766", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1519AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1980-08-04", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1981-11-16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1982-08-05", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1641", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1644", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 285", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 286", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 287", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 312", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 313", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 315", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 31 III", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000021503419", "#text": "Arrêté du 9 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGITEXT000022445238", "#text": "Arrêté du 25 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGITEXT000028325281", "#text": "Arrêté du 6 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000033868220", "@num": "3", "#text": "Décret n°2017-32 du 12 janvier 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033865925", "@nortexte": "ECFL1630724D", "@numtexte": "2017-32", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGIARTI000033868225", "@num": "4", "#text": "Décret n°2017-32 du 12 janvier 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033865925", "@nortexte": "ECFL1630724D", "@numtexte": "2017-32", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGIARTI000051221265", "@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": "LEGIARTI000051220544", "@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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623204", "@num": "1587", "#text": "Code général des impôts, CGI. - art. 1587 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622306", "@num": "311 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 311 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071785", "#text": "Code minier 5", "@sens": "source", "@cidtexte": "LEGITEXT000006071785", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191913", "@fin": "2999-01-01", "#text": "A : Redevance communale des mines", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049190255", "@fin": "1979-07-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311763", "@fin": "1980-01-19", "@num": "1519", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311764", "@fin": "1982-01-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311765", "@fin": "1991-12-31", "@num": "1519", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311766", "@fin": "1992-07-04", "@num": "1519", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311767", "@fin": "1995-10-27", "@num": "1519", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311768", "@fin": "1996-05-12", "@num": "1519", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311769", "@fin": "2002-01-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311770", "@fin": "2006-12-31", "@num": "1519", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311771", "@fin": "2011-03-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023491142", "@fin": "2011-12-30", "@num": "1519", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075768", "@fin": "2012-05-07", "@num": "1519", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842031", "@fin": "2013-06-07", "@num": "1519", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517704", "@fin": "2014-05-30", "@num": "1519", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042729", "@fin": "2015-06-06", "@num": "1519", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701941", "@fin": "2016-06-13", "@num": "1519", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701240", "@fin": "2016-12-10", "@num": "1519", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033557523", "@fin": "2017-05-05", "@num": "1519", "@etat": "MODIFIE", "@debut": "2016-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596685", "@fin": "2018-01-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364891", "@fin": "2018-06-23", "@num": "1519", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100149", "@fin": "2019-06-08", "@num": "1519", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686796", "@fin": "2020-07-25", "@num": "1519", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160076", "@fin": "2021-06-12", "@num": "1519", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663105", "@fin": "2022-05-07", "@num": "1519", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765025", "@fin": "2023-06-03", "@num": "1519", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622995", "@fin": "2024-06-02", "@num": "1519", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641403", "@fin": "2999-01-01", "@num": "1519", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est perçu, au profit des communes, une redevance sur chaque tonne nette du produit concédé extrait par les concessionnaires de mines, les amodiataires et sous-amodiataires des concessions minières, par les titulaires de permis d'exploitation de mines et par les explorateurs de mines de pétrole et de gaz combustibles. Cette redevance est applicable aux charbons extraits sous territoire étranger et amenés au jour par des puits et installations sis en France.

II. – 1° A compter du 1er janvier 1981, les taux de la redevance communale des mines sont fixés à (1) :

- 84,80 F par kilogramme d'or contenu pour les minerais aurifères ;

- 3,44 F par kilogramme d'uranium contenu pour les minerais d'uranium ;

- 157 F par tonne d'oxyde de tungstène contenu pour les minerais de tungstène ;

- 2,88 F par kilogramme d'argent contenu pour les minerais argentifères ;

- 0,68 F par tonne nette livrée pour la bauxite ;

- 0,885 F par tonne nette livrée pour la fluorine.

Pour le chlorure de sodium, les taux de la redevance communale des mines sont fixés, à compter du 1er janvier 1981, de la manière suivante :

- 0,844 F par tonne nette livrée pour le sel extrait par abattage ;

- 0,509 F par tonne nette livrée pour le sel extrait en dissolution par sondage et livré raffiné ;

- 0,171 F par tonne de chlorure de sodium contenu pour le sel extrait en dissolution par sondage et livré en dissolution (1).

1° bis A compter du 1er janvier 1982, les taux de la redevance communale des mines sont fixés à (1) :

- 3,17 F par tonne nette extraite pour le charbon ;

- 12,95 F par tonne nette extraite pour le pétrole brut ;

- 3,80 F par mille mètres cubes extraits pour le gaz naturel ;

- 11,87 F par tonne nette livrée pour le propane et le butane ;

- 10,73 F par tonne nette livrée pour l'essence de dégazolinage ;

- 3,42 F par tonne de soufre contenu pour les minerais de soufre autres que les pyrites de fer (2).

1° ter. Pour les gisements mis en exploitation à compter du 1er janvier 1992, les taux de la redevance communale des mines sont fixés à :

- 3,31 F par mille mètres cubes extraits pour le gaz naturel ;

- 11,30 F par tonne nette extraite pour le pétrole brut.

2° Les taux de la redevance applicables à partir du 1er janvier 1954 aux substances minérales concédées autres que celles mentionnées au 1° et au 1° bis sont fixés, compte tenu de la valeur de la substance minérale concédée, par décret pris sur proposition du ministre de l'intérieur, du ministre chargé des mines et du ministre chargé du budget, après avis conforme du conseil général des mines et du Conseil d'Etat. Ce décret peut être complété par l'addition des substances minérales concédées qui n'auraient pas été exploitées en France au 1er janvier 1954 ou qui viendraient à être ultérieurement placées dans la classe des mines par application de l'article 5 du Code minier (3).

III. – Les modalités d'application des I et II sont fixées par décret en Conseil d'Etat rendu après avis du conseil général des mines (4).

IV. – Les taux prévus au II évoluent chaque année comme l'indice de valeur du produit intérieur brut total, tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année (5).

V. – Les modalités d'attribution et de répartition de la redevance communale sont fixées par décrets en Conseil d'Etat (6).

VI. – Lorsqu'une commune appartient à un groupement de communes doté d'une fiscalité propre, le produit communal de la redevance des mines sur les hydrocarbures liquides et gazeux qu'elle doit recevoir en application du V lui est versé, à l'exception des ressources provenant d'une répartition nationale ou départementale, à concurrence de 60 %. Le solde de ce produit est directement versé au groupement de communes.

Toutefois, le conseil délibérant du groupement de communes peut, par délibération prise à la majorité des deux tiers de ses membres, réduire la part de la redevance qui lui est directement affectée en application du premier alinéa.

(1) Taux à majorer des perceptions prévues aux articles 1641 et 1644.

(2) Ces taux doivent être majorées des perceptions prévues aux I i et 2 et II de l'article 1641 et à l'article 1644.

(3) Le décret du 5 avril 1965 a décidé le passage du gaz carbonique dans la classe des mines. Le taux applicable au titre de 1991 a été fixé par décret n° 91-300 du 20 mars 1991 et par l'arrêté du 6 septembre 1991. Pour les années suivantes, voir note sous le premier alinéa du IV de l'article 1519.

(4) Annexe II, art. 311 A à 311 D.

(5) Pour 1992, les taux ont été fixés par arrêté du 30 mars 1992.

(6) Annexe II, art. 312, 313 et 315.

" } }, "LEGIARTI000006311767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006311767", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1519AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1980-08-04", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1981-11-16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1982-08-05", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@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": "LEGITEXT000021503419", "#text": "Arrêté du 9 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGITEXT000022445238", "#text": "Arrêté du 25 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGITEXT000028325281", "#text": "Arrêté du 6 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "#text": "CGI 1641", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1644", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 285", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 286", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 287", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 312", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 313", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 315", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033868220", "@num": "3", "#text": "Décret n°2017-32 du 12 janvier 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033865925", "@nortexte": "ECFL1630724D", "@numtexte": "2017-32", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGIARTI000033868225", "@num": "4", "#text": "Décret n°2017-32 du 12 janvier 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033865925", "@nortexte": "ECFL1630724D", "@numtexte": "2017-32", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGIARTI000051221265", "@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": "LEGIARTI000051220544", "@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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623204", "@num": "1587", "#text": "Code général des impôts, CGI. - art. 1587 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622306", "@num": "311 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 311 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071785", "#text": "Code minier 5", "@sens": "source", "@cidtexte": "LEGITEXT000006071785", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191913", "@fin": "2999-01-01", "#text": "A : Redevance communale des mines", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049190255", "@fin": "1979-07-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311763", "@fin": "1980-01-19", "@num": "1519", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311764", "@fin": "1982-01-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311765", "@fin": "1991-12-31", "@num": "1519", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311766", "@fin": "1992-07-04", "@num": "1519", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311767", "@fin": "1995-10-27", "@num": "1519", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311768", "@fin": "1996-05-12", "@num": "1519", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311769", "@fin": "2002-01-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311770", "@fin": "2006-12-31", "@num": "1519", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311771", "@fin": "2011-03-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023491142", "@fin": "2011-12-30", "@num": "1519", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075768", "@fin": "2012-05-07", "@num": "1519", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842031", "@fin": "2013-06-07", "@num": "1519", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517704", "@fin": "2014-05-30", "@num": "1519", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042729", "@fin": "2015-06-06", "@num": "1519", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701941", "@fin": "2016-06-13", "@num": "1519", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701240", "@fin": "2016-12-10", "@num": "1519", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033557523", "@fin": "2017-05-05", "@num": "1519", "@etat": "MODIFIE", "@debut": "2016-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596685", "@fin": "2018-01-01", "@num": "1519", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364891", "@fin": "2018-06-23", "@num": "1519", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100149", "@fin": "2019-06-08", "@num": "1519", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686796", "@fin": "2020-07-25", "@num": "1519", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160076", "@fin": "2021-06-12", "@num": "1519", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663105", "@fin": "2022-05-07", "@num": "1519", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765025", "@fin": "2023-06-03", "@num": "1519", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622995", "@fin": "2024-06-02", "@num": "1519", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641403", "@fin": "2999-01-01", "@num": "1519", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – 1° A compter du 1er janvier 1981, les taux de la redevance communale des mines sont fixés à :

84,80 F par kilogramme d'or contenu pour les minerais aurifères ;

3,44 F par kilogramme d'uranium contenu pour les minerais d'uranium ;

157 F par tonne d'oxyde de tungstène contenu pour les minerais de tungstène ;

2,88 F par kilogramme d'argent contenu pour les minerais argentifères ;

0,68 F par tonne nette livrée pour la bauxite ;

0,885 F par tonne nette livrée pour la fluorine.

Pour le chlorure de sodium, les taux de la redevance communale des mines sont fixés, à compter du 1er janvier 1981, de la manière suivante :

0,844 F par tonne nette livrée pour le sel extrait par abattage ;

0,509 F par tonne nette livrée pour le sel extrait en dissolution par sondage et livré raffiné ;

0,171 F par tonne de chlorure de sodium contenu pour le sel extrait en dissolution par sondage et livré en dissolution (1).

1° bis A compter du 1er janvier 1982, les taux de la redevance communale des mines sont fixés à :

3,17 F par tonne nette extraite pour le charbon ;

12,95 F par tonne nette extraite pour le pétrole brut ;

3,80 F par mille mètres cubes extraits pour le gaz naturel ;

11,87 F par tonne nette livrée pour le propane et le butane ;

10,73 F par tonne nette livrée pour l'essence de dégazolinage ;

3,42 F par tonne de soufre contenu pour les minerais de soufre autres que les pyrites de fer (2).

1° ter Pour les gisements mis en exploitation à compter du 1er janvier 1992, les taux de la redevance communale des mines sont fixés à :

3,31 F par mille mètres cubes extraits pour le gaz naturel ;

11,30 F par tonne nette extraite pour le pétrole brut.

III. – Les modalités d'application des I et II sont fixées par décret en Conseil d'Etat rendu après avis du conseil général des mines (4).

IV. – Les taux prévus au 1°, 1° bis et 2° du II évoluent chaque année comme l'indice de valeur du produit intérieur brut total, tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année (5).

Les taux visés au 1° ter du II évoluent chaque année comme l'indice des prix tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année.

V. – Les modalités d'attribution et de répartition de la redevance communale sont fixées par décrets en Conseil d'Etat (6).

(1) Taux à majorer des perceptions prévues aux articles 1641 et 1644.

(2) Ces taux doivent être majorées des perceptions prévues aux I i et 2 et II de l'article 1641 et à l'article 1644.

(4) Annexe II, art. 311 A à 311 D.

(5) Pour 1992, les taux ont été fixés par arrêté du 30 mars 1992.

(6) Annexe II, art. 312, 313 et 315.

" } }, "LEGIARTI000006312172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1587", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-04", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312172", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1587AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000028325281", "#text": "Arrêté du 6 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "#text": "CGI 1519 II, IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1641", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1644", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 31 III", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000033868225", "@num": "4", "#text": "Décret n°2017-32 du 12 janvier 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033865925", "@nortexte": "ECFL1630724D", "@numtexte": "2017-32", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517638", "@num": "1589", "#text": "Code général des impôts, CGI. - art. 1589 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295782", "@num": "317 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163024", "@fin": "1996-05-12", "#text": "Redevance départementale des mines.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@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": "LEGIARTI000049217273", "@fin": "1979-07-01", "@num": "1587", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312169", "@fin": "1980-12-26", "@num": "1587", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312170", "@fin": "1982-01-01", "@num": "1587", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312171", "@fin": "1991-12-31", "@num": "1587", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312172", "@fin": "1991-07-04", "@num": "1587", "@etat": "MODIFIE_MORT_NE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312173", "@fin": "1995-10-27", "@num": "1587", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312174", "@fin": "1996-05-12", "@num": "1587", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312175", "@fin": "2002-01-01", "@num": "1587", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312176", "@fin": "2006-12-31", "@num": "1587", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312177", "@fin": "2011-12-30", "@num": "1587", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075763", "@fin": "2013-06-07", "@num": "1587", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517641", "@fin": "2014-05-30", "@num": "1587", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042678", "@fin": "2015-06-06", "@num": "1587", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701807", "@fin": "2016-06-13", "@num": "1587", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701107", "@fin": "2016-12-10", "@num": "1587", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033557515", "@fin": "2017-05-05", "@num": "1587", "@etat": "MODIFIE", "@debut": "2016-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596575", "@fin": "2017-12-30", "@num": "1587", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364882", "@fin": "2018-06-23", "@num": "1587", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100551", "@fin": "2019-06-08", "@num": "1587", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686694", "@fin": "2020-07-25", "@num": "1587", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159975", "@fin": "2021-06-12", "@num": "1587", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663002", "@fin": "2022-05-07", "@num": "1587", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764991", "@fin": "2023-06-03", "@num": "1587", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623204", "@fin": "2024-06-02", "@num": "1587", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641290", "@fin": "2999-01-01", "@num": "1587", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Il est perçu au profit des départements une redevance sur chaque tonne nette du produit concédé, extrait par les concessionnaires de mines, les amodiataires et sous-amodiataires des concessions minières, par les titulaires du permis d'exploitation de mines et par les explorateurs de mines de pétrole et de gaz combustibles. Cette redevance est applicable aux charbons extraits sous territoire étranger et amenés au jour par des puits et installations sis en France.
\n
\n
II. 1° A compter du 1er janvier 1981, les taux de la redevance départementale des mines sont fixés à (1) :
\n
1,32 F par tonne nette extraite pour le charbon ;
\n
16,70 F par kilogramme d'or contenu pour les minerais aurifères ;
\n
0,691 F par kilogramme d'uranium contenu pour les minerais d'uranium ;
\n
31,20 F par tonne d'oxyde de tungstène contenu pour les minerais de tungstène ;
\n
0,576 F par kilogramme d'argent contenu pour les minerais argentifères ;
\n
0,136 F par tonne nette livrée pour la bauxite ;
\n
0,179 F par tonne nette livrée pour la fluorine.
\n
Pour le chlorure de sodium, les taux de la redevance départementale des mines sont fixés (1), à compter du 1er janvier 1981, de la manière suivante :
\n
0,171 F par tonne nette livrée pour le sel extrait par abattage ;
\n
0,101 F par tonne nette livrée pour le sel extrait en dissolution par sondage et livré raffiné ;
\n
0,0329 F par tonne de chlorure de sodium contenu pour le sel extrait en dissolution par sondage et livré en dissolution.
\n
1° bis A compter du 1er janvier 1982, les taux de la redevance départementale des mines sont fixés à (1) :
\n
16,85 F par tonne nette extraite pour le pétrole brut ;
\n
4,80 F par mille mètres cubes extraits pour le gaz naturel ;
\n
9,13 F par tonne nette livrée pour le propane et le butane ;
\n
8,17 F par tonne nette livrée pour l'essence de dégazolinage ;
\n
2,62 F par tonne de soufre contenu pour les minerais de soufre autres que les pyrites de fer.
\n
1° ter. Pour les gisements mis en exploitation à compter du 1er janvier 1992, les taux de la redevance départementale des mines sont fixés à (2) :
\n
4,18 F par mille mètres cubes extraits pour le gaz naturel ;
\n
14,60 F par tonne nette extraite pour le pétrole brut.
\n
2° Les taux de la redevance départementale des mines applicables, à partir du 1er janvier 1954, aux substances minérales concédées autres que celles mentionnées au 1° et au 1° bis, sont fixés dans les conditions prévues à l'article 1519-II pour la redevance communale (2).
\n
\n
III. Les taux visés au II varient dans les conditions prévues à l'article 1519-IV.
\n
\n
(1) Taux à majorer des perceptions prévues aux articles 1641 et 1644.
\n
(2) En ce qui concerne le gaz carbonique, voir la note sous le 2° du II de l'article 1519.
" } }, "LEGIARTI000006312173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1587", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006312173", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312173.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1587AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000028325281", "#text": "Arrêté du 6 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "#text": "CGI 1519 II, IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1641", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1644", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@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": "LEGIARTI000033868225", "@num": "4", "#text": "Décret n°2017-32 du 12 janvier 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033865925", "@nortexte": "ECFL1630724D", "@numtexte": "2017-32", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517638", "@num": "1589", "#text": "Code général des impôts, CGI. - art. 1589 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295782", "@num": "317 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163024", "@fin": "1996-05-12", "#text": "Redevance départementale des mines.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@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": "LEGIARTI000049217273", "@fin": "1979-07-01", "@num": "1587", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312169", "@fin": "1980-12-26", "@num": "1587", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312170", "@fin": "1982-01-01", "@num": "1587", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312171", "@fin": "1991-12-31", "@num": "1587", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312172", "@fin": "1991-07-04", "@num": "1587", "@etat": "MODIFIE_MORT_NE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312173", "@fin": "1995-10-27", "@num": "1587", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312174", "@fin": "1996-05-12", "@num": "1587", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312175", "@fin": "2002-01-01", "@num": "1587", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312176", "@fin": "2006-12-31", "@num": "1587", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312177", "@fin": "2011-12-30", "@num": "1587", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075763", "@fin": "2013-06-07", "@num": "1587", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517641", "@fin": "2014-05-30", "@num": "1587", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042678", "@fin": "2015-06-06", "@num": "1587", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701807", "@fin": "2016-06-13", "@num": "1587", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701107", "@fin": "2016-12-10", "@num": "1587", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033557515", "@fin": "2017-05-05", "@num": "1587", "@etat": "MODIFIE", "@debut": "2016-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596575", "@fin": "2017-12-30", "@num": "1587", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364882", "@fin": "2018-06-23", "@num": "1587", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100551", "@fin": "2019-06-08", "@num": "1587", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686694", "@fin": "2020-07-25", "@num": "1587", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159975", "@fin": "2021-06-12", "@num": "1587", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663002", "@fin": "2022-05-07", "@num": "1587", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764991", "@fin": "2023-06-03", "@num": "1587", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623204", "@fin": "2024-06-02", "@num": "1587", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641290", "@fin": "2999-01-01", "@num": "1587", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est perçu au profit des départements une redevance sur chaque tonne nette du produit concédé, extrait par les concessionnaires de mines, les amodiataires et sous-amodiataires des concessions minières, par les titulaires du permis d'exploitation de mines et par les explorateurs de mines de pétrole et de gaz combustibles. Cette redevance est applicable aux charbons extraits sous territoire étranger et amenés au jour par des puits et installations sis en France.

II. – 1° A compter du 1er janvier 1981, les taux de la redevance départementale des mines sont fixés à (1) :

1,32 F par tonne nette extraite pour le charbon ;

16,70 F par kilogramme d'or contenu pour les minerais aurifères ;

0,691 F par kilogramme d'uranium contenu pour les minerais d'uranium ;

31,20 F par tonne d'oxyde de tungstène contenu pour les minerais de tungstène ;

0,576 F par kilogramme d'argent contenu pour les minerais argentifères ;

0,136 F par tonne nette livrée pour la bauxite ;

0,179 F par tonne nette livrée pour la fluorine.

Pour le chlorure de sodium, les taux de la redevance départementale des mines sont fixés (1), à compter du 1er janvier 1981, de la manière suivante :

0,171 F par tonne nette livrée pour le sel extrait par abattage ;

0,101 F par tonne nette livrée pour le sel extrait en dissolution par sondage et livré raffiné ;

0,0329 F par tonne de chlorure de sodium contenu pour le sel extrait en dissolution par sondage et livré en dissolution.

1° bis A compter du 1er janvier 1982, les taux de la redevance départementale des mines sont fixés à (1) :

16,85 F par tonne nette extraite pour le pétrole brut ;

4,80 F par mille mètres cubes extraits pour le gaz naturel ;

9,13 F par tonne nette livrée pour le propane et le butane ;

8,17 F par tonne nette livrée pour l'essence de dégazolinage ;

2,62 F par tonne de soufre contenu pour les minerais de soufre autres que les pyrites de fer.

1° ter. Pour les gisements mis en exploitation à compter du 1er janvier 1992, les taux de la redevance départementale des mines sont fixés à (2) :

4,18 F par mille mètres cubes extraits pour le gaz naturel ;

14,60 F par tonne nette extraite pour le pétrole brut.

2° Les taux de la redevance départementale des mines applicables, à partir du 1er janvier 1954, aux substances minérales concédées autres que celles mentionnées au 1° et au 1° bis, sont fixés dans les conditions prévues à l'article 1519-II pour la redevance communale (2).

III. – Les taux visés aux 1°, 1° bis et 2° du II varient dans les conditions prévues au premier alinéa du IV de l'article 1519.

Les taux visés au 1° ter du II varient dans les conditions prévues au deuxième alinéa du IV de l'article 1519.

(1) Taux à majorer des perceptions prévues aux articles 1641 et 1644.

(2) En ce qui concerne le gaz carbonique, voir la note sous le 2° du II de l'article 1519.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312172", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318314", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312173", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318314", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311766", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318314", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311767", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318314", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000355987": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du code de la construction et de l'habitation. Modification de la loi de finances pour 1979 (n° 78-1239 du 29 décembre 1978) : modification de l'article 92. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : création de l'article 45. Modification de la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983) : modification de l'article 36. Modification de la loi n° 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux : modification des articles 20, 52. Modification de la loi n° 83-636 du 13 juillet 1983 portant modification du statut des agglomérations nouvelles : modification de l'article 25. Transposition complète de la directive 90/435/CEE du Conseil, du 23 juillet 1990, concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ARTICLES INCORPORES ET CODIFIES DANS LE:
CGI: 16,17-IV ET 17-V,18,20-I,23-II ET 23-III,31-III,32,33,45-II ET 45-III,48-I ET 48-IV,57,62,43,38,A DATER DU 18-08-1993: ART. 57-VII,40;
LIVRE DES PROCEDURES FISCALES: 32,35." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000520956", "#text": "Directive 90/435/CEE du Conseil, du 23 juillet 1990, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000520956", "@nortexte": "31990L0435", "@numtexte": "90-435", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000888513", "#text": "Directive 90/434/CEE du Conseil du 23 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888513", "@nortexte": "390L0434", "@numtexte": "90-434", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000533747", "#text": "Loi n° 90-1170 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000533747", "@nortexte": "PTTX9000123L", "@numtexte": "90-1170", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000344168", "#text": "Loi n°91-411 du 2 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "LEGIARTI000006624291", "@num": "19", "#text": "Loi n°91-411 du 2 mai 1991 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "JORFTEXT000000172847", "#text": "Loi n°91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000354669", "#text": "Décret n°91-805 du 23 août 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000354669", "@nortexte": "BUDB9150059D", "@numtexte": "91-805", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-23" }, { "@id": "JORFTEXT000000703213", "#text": "Décret n°91-1365 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326558", "@num": "1", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326559", "@num": "2", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326560", "@num": "3", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326561", "@num": "4", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326562", "@num": "5", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318282", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318292", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318293", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318295", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318296", "@num": "14", "#text": "Loi - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318299", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318300", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318301", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318283", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318305", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318307", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318308", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318310", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318312", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318284", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318316", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318322", "@num": "38", "#text": "Loi - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318285", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318325", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318327", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318286", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318338", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318344", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318345", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318287", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318347", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318349", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318350", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318289", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318290", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318291", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000006078469", "#text": "Loi n°91-1323 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000175018", "#text": "DECRET92-357", "@sens": "cible", "@cidtexte": "JORFTEXT000000175018", "@nortexte": "BUDF9200008D", "@numtexte": "92-357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "JORFTEXT000000175256", "#text": "DECRET92-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGITEXT000006079168", "#text": "Décret n°92-468 du 21 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006328999", "@num": "1", "#text": "Décret n°92-468 du 21 mai 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329000", "@num": "2", "#text": "Décret n°92-468 du 21 mai 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000358577", "#text": "DECRET92-553", "@sens": "cible", "@cidtexte": "JORFTEXT000000358577", "@nortexte": "SANH9201045D", "@numtexte": "92-553", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-19" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000174692", "#text": "DECRET92-605", "@sens": "cible", "@cidtexte": "JORFTEXT000000174692", "@nortexte": "BUDF9220520D", "@numtexte": "92-605", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000177575", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177575", "@nortexte": "PRMX9210235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-28" }, { "@id": "JORFTEXT000000360394", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360394", "@nortexte": "PRMX9210240A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000711577", "#text": "DECRET92-1114", "@sens": "cible", "@cidtexte": "JORFTEXT000000711577", "@nortexte": "BUDF9200030D", "@numtexte": "92-1114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000545420", "#text": "DECRET93-941", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGITEXT000006082401", "#text": "Décret n°93-941 du 16 juillet 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932726", "@num": "1", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932727", "@num": "2", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "JORFTEXT000000545718", "#text": "LOI93-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001686755", "@num": "49", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 49, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000730752", "#text": "DECRET94-413", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "LEGITEXT000005615865", "#text": "Décret n°94-413 du 17 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "JORFTEXT000000523453", "#text": "Directive Européenne n°94-46 du 13 octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000523453", "@nortexte": "394L0046", "@numtexte": "94-46", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-10-13" }, { "@id": "JORFTEXT000000367031", "#text": "DECRET94-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000367031", "@nortexte": "SPSS9403179D", "@numtexte": "94-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-10" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006431702", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714759", "@nortexte": "INDP9401428A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006431695", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532133", "@nortexte": "INDP9401427A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006429613", "@num": "ANNEXE", "#text": "Arrêté du 27 avril 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000354740", "@nortexte": "INDP9500520A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000884426", "#text": "du 23 septembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000884426", "@nortexte": "MIPP9500871V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1995-09-23" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432551", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174039", "@nortexte": "MIPP9600282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-31" }, { "@id": "JORFTEXT000000745534", "#text": "DECRET96-759", "@sens": "cible", "@cidtexte": "JORFTEXT000000745534", "@nortexte": "BUDF9610032D", "@numtexte": "96-759", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-23" }, { "@id": "LEGIARTI000006432635", "@num": "ANNEXE", "#text": "Arrêté du 12 septembre 1996 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195750", "@nortexte": "MIPP9600315A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-12" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000570422", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000570422", "@nortexte": "ARTL9700263S", "@numtexte": "97-438", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1997-12-10" }, { "@id": "JORFTEXT000000205563", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000205563", "@nortexte": "ARTL9800088S", "@numtexte": "98-198", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000571921", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000571921", "@nortexte": "ARTL9800087S", "@numtexte": "98-197", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000572860", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000572860", "@nortexte": "ARTL9800207S", "@numtexte": "98-523", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000390544", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000390544", "@nortexte": "ARTL9800208S", "@numtexte": "98-525 du 25 juin 1998", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000391046", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000391046", "@nortexte": "ARTL9800206S", "@numtexte": "98-419", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000329479", "#text": "Décision Européenne du 3 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000329479", "@nortexte": "ARTL9800715S", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-03" }, { "@id": "JORFTEXT000000739717", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739717", "@nortexte": "ARTL9800267S", "@numtexte": "98-718", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000739614", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739614", "@nortexte": "ARTL9800272S", "@numtexte": "98-733", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000374754", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000374754", "@nortexte": "ARTL9800268S", "@numtexte": "98-720", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006307294", "@num": "124", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307369", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307375", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311766", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312172", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312944", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313869", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304073", "@num": "238 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309174", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309296", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307540", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825138", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 91-1323 du 30 décembre 1991", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1991", "LOI DE FINANCES RECTIFICATIVE POUR 1991", "LFR 1991", "EQUILIBRE FINANCIER", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CCH", "COLLECTIF", "SOCIETE NATIONALE DES ENTREPRISES DE PRESSE", "SNEP", "SUPPRESSION", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000355987", "NOR": "ECOX9100184L", "NUM": "91-1323", "DATE_PUBLI": "1991-12-31", "DATE_TEXTE": "1991-12-30", "NUM_PARUTION": 304, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1991", "PAGE_DEB_PUBLI": 17278, "PAGE_FIN_PUBLI": 17296 } }, "META_COMMUN": { "ID": "JORFTEXT000000355987", "URL": "texte/version/JORF/TEXT/00/00/00/35/59/JORFTEXT000000355987.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/ECOX9100184L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9911323", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/91-1323/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000355987", "cible": true, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318314", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318314", "liens_entrants": true }

Article 31 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1991 (LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1))