{ "article": { "LEGIARTI000006319840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319840", "URL": "article/LEGI/ARTI/00/00/06/31/98/LEGIARTI000006319840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHQXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306211", "@num": "1467 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306239", "@num": "1476", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1476 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311710", "@num": "1477", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1477 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311718", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134123", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114741", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084598", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1996-12-31" } ] }, "@cid": "JORFTEXT000000380408", "@nor": "ECOX9600138L", "@num": "96-1182", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1996 (n° 96-1182 du 30 décembre 1996) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000380408", "@c_titre_court": "Loi n°96-1182 du 30 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1182 du 30 décembre 1996 de finances rectificative pour 1996 (1)", "@debut": "1996-12-31", "@id_txt": "LEGITEXT000005622500", "@c_titre_court": "Loi n° 96-1182 du 30 décembre 1996" } ], "@date_publi": "1996-12-31", "@date_signature": "1996-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319840", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1467 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006306211", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306211.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1467ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1478 II, III, IV, IV bis", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006319840", "@num": "35", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 35 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875608", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947587", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982642", "@num": "1458 bis", "#text": "Code général des impôts, CGI. - art. 1458 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641172", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101034", "@num": "310 HA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179813", "@fin": "2999-01-01", "#text": "III : Base d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000006306210", "@fin": "1997-04-11", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306211", "@fin": "2000-03-31", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306212", "@fin": "2010-01-01", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641735", "@fin": "2011-01-01", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380825", "@fin": "2999-01-01", "@num": "1467 A", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des II, III ((IV et IV bis de l'article 1478)) (M), la période de référence retenue pour déterminer les bases de taxe professionnelle est l'avant-dernière année précédant celle de l'imposition ou, pour les immobilisations et les recettes imposables, le dernier exercice de douze mois clos au cours de cette même année lorsque cet exercice ne coïncide pas avec l'année civile.
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\n
(M) Modification.
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" } }, "LEGIARTI000006306239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1476", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-02-21", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006306239", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1476AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319840", "@num": "35", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 35 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000049187504", "@fin": "1956-01-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738343", "@fin": "1979-07-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306238", "@fin": "1997-04-11", "@num": "1476", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306239", "@fin": "2007-02-21", "@num": "1476", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306240", "@fin": "2007-12-29", "@num": "1476", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026403", "@fin": "2010-01-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641729", "@fin": "2011-01-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380821", "@fin": "2999-01-01", "@num": "1476", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe professionnelle est établie au nom des personnes qui exercent l'activité imposable, dans les conditions prévues en matière de contributions directes, sous les mêmes sanctions ou recours.
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Pour les sociétés civiles professionnelles, les sociétés civiles de moyens et les groupements réunissant des membres de professions libérales, l'imposition est établie au nom de chacun des membres (1). Toutefois, ces dispositions ne s'appliquent pas aux sociétés civiles professionnelles, à compter de l'année qui suit celle où elles sont, pour la première fois, assujetties à l'impôt sur les sociétés.
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(1) Annexe II, art. 310 HP et 310 HQ.
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" } }, "LEGIARTI000006311710": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1477", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311710", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311710.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1477AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319840", "@num": "35", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 35 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000021641527", "@num": "29", "#text": "Loi n°2002-1575 du 30 décembre 2002 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000044982642", "@num": "1458 bis", "#text": "Code général des impôts, CGI. - art. 1458 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - 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I. - Les contribuables doivent déclarer les bases de taxe professionnelle avant le 1er mai de l'année précédant celle de l'imposition ou, en cas de création d'établissement ou de changement d'exploitant ou d'activité en cours d'année, avant le 1er mai de l'année suivant celle de la création ou du changement.

II. - a) En cas de création d'établissement ou de changement d'exploitant ou d'activité en cours d'année, une déclaration provisoire doit être fournie avant le 1er janvier de l'année suivant celle de la création ou du changement (1).

((Pour les impositions dues au titre de 1997, les sociétés civiles professionnelles qui ont opté pour leur assujettissement à l'impôt sur les sociétés en 1996 devront souscrire cette déclaration provisoire avant le 31 janvier 1997)) (M).

b) En cas de changement d'exploitant, l'ancien exploitant est tenu d'en faire la déclaration au service des impôts avant le 1er janvier de l'année suivant celle du changement lorsque le changement intervient en cours d'année, ou avant le 1er janvier de l'année du changement lorsque celui-ci prend effet au 1er janvier ; lorsque le changement ne porte que sur une partie de l'établissement, il est tenu de souscrire dans les mêmes délais une déclaration rectificative de ses bases de taxe professionnelle.

Une déclaration récapitulative est souscrite par les entreprises à établissements multiples auprès du service dont dépend le principal établissement, avant le 1er octobre de l'année précédant celle de l'imposition (2).

(1) Annexe II, art. 310 HQ.

(M) Modification de la loi 96-1182.

(2) Annexe II, art. 310 HR.

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I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la taxe pour les mois restant à courir, sauf en cas de cession de l'activité exrcée dans l'établissement.

Lorsqu'au titre d'une année une cotisation de taxe professionnelle a été émise au nom d'une personne autre que le redevable légal de l'impôt, l'imposition de ce dernier, au titre de la même année, est établie au profit de l'Etat dans la limite du dégrèvement accordé au contribuable imposé à tort.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires dus au titre de cette même année ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

Pour les impositions établies au titre de 1988 et des années suivantes, en cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition ; toutefois, cette réduction ne s'applique pas aux bases d'imposition afférentes aux salariés et aux immobilisations qui proviennent d'un autre établissement de l'entreprise.

III. – Pour les établissements produisant de l'énergie électrique la taxe professionnelle est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après les salaires et la valeur locative de cette année ; la valeur locative est corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

((IV bis. – Pour les deux années qui suivent celle où elles sont, pour la première fois, assujetties à l'impôt sur les sociétés, les bases d'imposition des sociétés civiles professionnelles sont calculées dans les conditions définies au deuxième alinéa du II)) (M).

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les établissements de spectacles ou de jeux ainsi que les établissements thermaux.

(1) Annexe II, art. 310 HS et 310 HT.

(M) Modification de la loi 96-1182.

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Article 35 ENTIEREMENT_MODIF (LOI de finances rectificative pour 1996 (n° 96-1182 du 30 décembre 1996) (1))