{ "article": { "LEGIARTI000006318935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "85", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318935", "URL": "article/LEGI/ARTI/00/00/06/31/89/LEGIARTI000006318935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGAXXXXXX085AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006306074", "@num": "1402", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1402 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311587", "@num": "1404", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1404 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306076", "@num": "1405", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1405 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313051", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314065", "@num": "1925 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1925 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315586", "@num": "L274 C", "#text": "Livre des procédures fiscales - art. L274 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147466", "@fin": "2999-01-01", "#text": "3 : mesures de simplification.", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134091", "@fin": "2999-01-01", "#text": "A : mesures fiscales", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114716", "@fin": "2999-01-01", "#text": "Titre II : dispositions permanentes", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084561", "@fin": "2999-01-01", "#text": "Deuxième partie : moyens des services et dispositions spéciales", "@debut": "1993-12-31" } ] }, "@cid": "JORFTEXT000000509319", "@nor": "BUDX9300137L", "@num": "93-1352", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1994 (n° 93-1352 du 30 décembre 1993)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509319", "@c_titre_court": "Loi n° 93-1352 du 30 décembre 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-1352 du 30 décembre 1993 de finances pour 1994", "@debut": "1993-12-31", "@id_txt": "LEGITEXT000006069145", "@c_titre_court": "Loi n° 93-1352 du 30 décembre 1993" } ], "@date_publi": "1993-12-31", "@date_signature": "1993-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318935", "@fin": "2999-01-01", "@num": "85", "@etat": "VIGUEUR", "@debut": "1993-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs.
\n
V. Les dispositions du présent article s'appliquent à compter du 1er août 1994.
" } }, "LEGIARTI000006306074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1402", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006306074", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1402AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000049749081", "@num": "5", "#text": "Ordonnance n°2024-562 du 19 juin 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049746356", "@nortexte": "JUSC2412523R", "@numtexte": "2024-562", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000006311587", "@num": "1404", "#text": "Code général des impôts, CGI. - art. 1404 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305546", "@num": "860", "#text": "Code général des impôts, CGI. - art. 860 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305555", "@num": "870", "#text": "Code général des impôts, CGI. - art. 870 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191794", "@fin": "2999-01-01", "#text": "C : Mutations cadastrales et changements affectant le débiteur de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@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": "LEGIARTI000049164492", "@fin": "1954-08-15", "@num": "1402", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604528", "@fin": "1979-07-01", "@num": "1402", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306073", "@fin": "1994-09-02", "@num": "1402", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306074", "@fin": "2999-01-01", "@num": "1402", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutations cadastrales consécutives aux mutations de propriété sont faites à la diligence des propriétaires intéressés. Aucune modification à la situation juridique d'un immeuble ne peut faire l'objet d'une mutation si l'acte ou la décision judiciaire constatant cette modification n'a pas été préalablement publié au fichier immobilier (1).
\n
\n
(1) Les obligations des notaires, avocats et avoués sont précisées aux articles 860 et 861. L'obligation de désignation des immeubles dans les actes et jugements d'après les données du cadastre est précisée à l'article 870.
\n
" } }, "LEGIARTI000006306076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1405", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006306076", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306076.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1405AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006311585", "@num": "1404", "#text": "Code général des impôts, CGI. - art. 1404 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191794", "@fin": "2999-01-01", "#text": "C : Mutations cadastrales et changements affectant le débiteur de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@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": "LEGIARTI000049164574", "@fin": "1954-08-15", "@num": "1405", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604590", "@fin": "1979-07-01", "@num": "1405", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306075", "@fin": "1994-09-02", "@num": "1405", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306076", "@fin": "2999-01-01", "@num": "1405", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions de l'administration des impôts et les jugements des tribunaux administratifs prononçant les dégrèvements ou impositions prévus par l'article 1404 ont effet, tant pour l'année qu'elles concernent que pour les années suivantes, jusqu'à ce que les rectifications nécessaires aient été effectuées dans les rôles.
\n
" } }, "LEGIARTI000006311587": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1404", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006311587", "URL": "article/LEGI/ARTI/00/00/06/31/15/LEGIARTI000006311587.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1404AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000034110958", "@num": "1400", "#text": "Code général des impôts, CGI. - art. 1400 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306073", "@num": "1402", "#text": "Code général des impôts, CGI. - art. 1402 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306076", "@num": "1405", "#text": "Code général des impôts, CGI. - art. 1405 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191794", "@fin": "2999-01-01", "#text": "C : Mutations cadastrales et changements affectant le débiteur de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@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": "LEGIARTI000049164556", "@fin": "1954-08-15", "@num": "1404", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049604564", "@fin": "1979-07-01", "@num": "1404", "@etat": "ABROGE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311585", "@fin": "1982-01-01", "@num": "1404", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311586", "@fin": "1994-09-02", "@num": "1404", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311587", "@fin": "2999-01-01", "@num": "1404", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Lorsque au titre d'une année une cotisation de taxe foncière a été établie au nom d'une personne autre que le redevable légal, le dégrèvement de cette cotisation est prononcé à condition que les obligations prévues à l'article 1402 aient été respectées. L'imposition du redevable légal au titre de la même année est établie au profit de l'Etat dans la limite de ce dégrèvement (1).

II. – Les réclamations sont présentées, instruites et jugées comme les demandes en décharge ou réduction de la taxe foncière.

S'il y a contestation sur le droit à la propriété, l'application du I ci-dessus peut intervenir jusqu'au 31 décembre de l'année qui suit le jugement définitif portant sur ce droit (1).

(1) Disposition applicable à compter du 1er août 1994.

\n
" } }, "LEGIARTI000006313051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1761", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006313051", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1761AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1663, 1664, 1600-0 C, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616479", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGIARTI000024241412", "@num": "R524-9", "#text": "Code du patrimoine - art. R524-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622256", "@num": "171 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049244358", "@fin": "1979-07-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313045", "@fin": "1983-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313046", "@fin": "1985-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313047", "@fin": "1990-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313048", "@fin": "1991-06-24", "@num": "1761", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313049", "@fin": "1993-08-18", "@num": "1761", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313050", "@fin": "1994-09-02", "@num": "1761", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313051", "@fin": "2002-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313052", "@fin": "2004-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313053", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313054", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313055", "@fin": "2999-01-01", "@num": "1761", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Une majoration de 10 % est appliquée au montant des cotisations ou fractions de cotisations soumises aux conditions d'exigibilité prévues par l'article 1663 qui n'ont pas été réglées le 15 du deuxième mois suivant celui de la mise en recouvrement du rôle (1).

Toutefois, pour tous les impôts normalement perçus par voie de rôle au titre de l'année en cours, aucune majoration n'est appliquée avant le 15 septembre.

Si la date de la majoration coïncide avec celle du versement d'un des acomptes provisionnels prévus à l'article 1664, elle peut être reportée d'un mois par arrêté du ministre chargé du budget (2).

1 bis. (Abrogé à compter du 1er août 1994, loi 93-1352).

1 ter. La majoration prévue au 1 est appliquée au montant de la contribution mentionnée à l'article 1600-0 C qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.

2. Cette majoration ne peut être cumulée avec celle prévue à l'article 1762.

(1) Loi 92-655 1992-07-15 art. 3 VI 2.

(2) Annexe IV, art. 207 quater A.

" } }, "LEGIARTI000006314065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1925 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006314065", "URL": "article/LEGI/ARTI/00/00/06/31/40/LEGIARTI000006314065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1925ABXXXXXAB" } }, "NOTA": { "CONTENU": "
NOTA : Abrogation applicable à compter du 1er août 1994.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1404", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318082", "@num": "44", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 44 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006314064", "@fin": "1991-06-24", "@num": "1925 bis", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006314065", "@fin": "1994-09-02", "@num": "1925 bis", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une cotisation de taxe foncière sur les propriétés bâties ou non bâties a été mutée dans les conditions prévues à l'article 1404 au nom d'un redevable autre que celui figurant au rôle, le Trésor met en oeuvre, pour son recouvrement à l'égard du nouveau débiteur de l'impôt et à compter de la date de notification de la décision de mutation au redevable, l'ensemble des garanties, sûretés et privilèges applicables en matière de contributions directes.
\n
" } }, "LEGIARTI000006315586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315586", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315586.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL274ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1404", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L274", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318082", "@num": "44", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 44 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000509319", "#text": "Loi 93-1352 1993-12-30 art. 85 II, V Finances pour 1994 JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315585", "@fin": "1991-06-24", "@num": "L274 C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315586", "@fin": "1994-09-02", "@num": "L274 C", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une cotisation de taxe foncière sur les propriétés bâties ou non bâties a été mutée dans les conditions prévues à l'article 1404 du code général des impôts, au nom d'un redevable autre que celui figurant au rôle, l'action du comptable du Trésor à l'égard du nouveau débiteur de l'impôt s'exerce à compter de la date de notification de la décision de mutation au redevable, dans les délais prévus à l'article L. 274.
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En matière d'impôts directs et de taxes sur le chiffre d'affaires ou de taxes assimilées, les décisions rendues par l'administration sur les réclamations contentieuses et qui ne donnent pas entière satisfaction aux intéressés peuvent être portées devant le tribunal administratif. ((Il en est de même pour les décisions intervenues en cas de contestation pour la fixation du montant des abonnements prévus à l'article 1700 du code général des impôts pour les établissements soumis à l'impôt sur les spectacles.)) (1).

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En matière de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre, de contributions indirectes et de taxes assimilées à ces droits, taxes ou contributions, le tribunal compétent est le tribunal de grande instance. Les jugements des tribunaux de grande instance sont sans appel et ne peuvent être attaqués que par voie de cassation.

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(1) Modification de la loi 93-1352, applicable à compter du 1er août 1994.

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Article 85 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1993 (Loi de finances pour 1994 (n° 93-1352 du 30 décembre 1993))