{ "article": { "LEGIARTI000006322638": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322638", "URL": "article/LEGI/ARTI/00/00/06/32/26/LEGIARTI000006322638.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKZXXXXXX042AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006304559", "@num": "302 bis KB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KB (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315178", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316480", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. R*256-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316485", "@num": "R*256-4", "#text": "Livre des procédures fiscales - art. R*256-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316493", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316257", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316505", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134244", "@fin": "2999-01-01", "#text": "A. - Mesures concernant la fiscalité.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114831", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084666", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000813882", "@nor": "ECOX0500273L", "@num": "2005-1720", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000813882", "@c_titre_court": "Loi n°2005-1720 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053033", "@c_titre_court": "Loi n° 2005-1720 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322638", "@fin": "2999-01-01", "@num": "42", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Paragraphe modificateur
\n
III. - Les dispositions des I et II sont applicables au 1er janvier 2006.
" } }, "LEGIARTI000006304559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis KB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304559", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304559.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302AMXXXXXCC" } }, "NOTA": { "CONTENU": "
NOTA : (1) Phrase applicable à compter du 1er janvier 2007.
\n
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019575138", "@num": "4", "#text": "Décret n°95-110 du 2 février 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000022413432", "@num": "3-3", "#text": "Arrêté du 3 mai 1995 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370439", "@nortexte": "MCCK9500137A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-03" }, { "@id": "LEGIARTI000023548042", "@num": "17", "#text": "Décret n°99-130 du 24 février 1999 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 art. 50 IV, art. 165 I Finances pour 2006 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322590", "@num": "165", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 165 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 42 I, III Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 42 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000019564437", "@num": "16", "#text": "Décret n°2008-1015\n du 1er octobre 2008 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000019563918", "@nortexte": "MCCB0805244D", "@numtexte": "2008-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "LEGIARTI000020905770", "@num": "71", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000020031758", "@num": "44-1", "#text": "Code de l'industrie cinématographique - art. 44-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020906057", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147026", "@fin": "2009-03-01", "#text": "Chapitre VII ter : Taxe sur les services de télévision", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304557", "@fin": "2004-12-31", "@num": "302 bis KB", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304558", "@fin": "2005-12-31", "@num": "302 bis KB", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304559", "@fin": "2008-01-01", "@num": "302 bis KB", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006304560", "@fin": "2007-12-28", "@num": "302 bis KB", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034295", "@fin": "2008-12-29", "@num": "302 bis KB", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031742", "@fin": "2009-03-08", "@num": "302 bis KB", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020355845", "@fin": "2009-04-10", "@num": "302 bis KB", "@etat": "TRANSFERE", "@debut": "2009-03-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Il est institué une taxe due par tout exploitant établi en France d'un service de télévision reçu en France métropolitaine ou dans les départements d'outre-mer et qui a programmé, au cours de l'année civile précédente, une ou plusieurs oeuvres audiovisuelles ou cinématographiques éligibles aux aides du compte d'affectation spéciale ouvert dans les écritures du Trésor et intitulé : \"Cinéma, audiovisuel et expression radiophonique locale\".
\n
\n
II. 1. La taxe est assise sur le montant hors taxe sur la valeur ajoutée des abonnements et des autres sommes versées, en rémunération d'un service de télévision mentionné au I, par les usagers, par les organismes qui exploitent des réseaux câblés et par tout organisme chargé de la commercialisation de services de télévision diffusés par satellite ou par voie hertzienne terrestre.
\n
2. Lorsque les personnes mentionnées au I exploitent un service de télévision diffusé par voie hertzienne terrestre, la taxe est assise sur le montant hors taxe sur la valeur ajoutée des abonnements et autres sommes mentionnées au 1 ainsi que :
\n
a) Des sommes versées par les annonceurs et les parrains, pour la diffusion de leurs messages publicitaires et de parrainage, aux redevables concernés ou aux régisseurs de messages publicitaires et de parrainage (1). Ces sommes font l'objet d'un abattement forfaitaire de 4 % ;
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b) Du produit de la redevance pour droit d'usage des appareils de télévision encaissé par les redevables concernés, à l'exception de la Société nationale de radiodiffusion et de télévision d'outre-mer ;
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c. Des sommes versées directement ou indirectement par les opérateurs de communications électroniques aux redevables concernés, ou à des personnes auxquelles ces redevables en ont confié l'encaissement, à raison des appels téléphoniques à revenus partagés, des connexions à des services télématiques et des envois de minimessages qui sont liés à la diffusion de leurs programmes, à l'exception des programmes servant une grande cause nationale ou d'intérêt général.
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III. L'exigibilité de la taxe est constituée par l'encaissement du produit de la redevance et par le versement des autres sommes mentionnées au II.
\n
\n
IV. Les redevables procèdent à la liquidation de la taxe due au titre de l'année civile précédente lors du dépôt de leur déclaration de taxe sur la valeur ajoutée du mois de mars ou du premier trimestre de l'année civile.
\n
\n
V. La taxe est recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que la taxe sur la valeur ajoutée. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cette même taxe.
\n
" } }, "LEGIARTI000006315178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315178", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ABXXXXXBC" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 302 bis KB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 42 II, III Finances rectificative pour 2005 JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 42 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020058476", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313882", "@num": "1788 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316255", "@num": "R102 AA", "#text": "Livre des procédures fiscales - art. R102 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316258", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680524", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315176", "@fin": "2004-12-31", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315177", "@fin": "2006-01-01", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315178", "@fin": "2008-01-01", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315179", "@fin": "2007-12-28", "@num": "L102 AA", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034292", "@fin": "2009-04-10", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020529928", "@fin": "2010-01-01", "@num": "L102 AA", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447788", "@fin": "2999-01-01", "@num": "L102 AA", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les régisseurs de messages publicitaires mentionnés au a du 2 du II de l'article 302 bis KB du code général des impôts sont tenus de fournir à chaque exploitant d'un service de télévision mentionné au I de cet article ainsi qu'à l'administration des impôts, avant le 15 février de chaque année, un état récapitulatif des sommes qu'ils ont encaissées au cours de l'année civile précédente en rémunération de la diffusion des messages publicitaires par le service de télévision concerné.
\n
\n
II. Les organismes mentionnés au 1 du II de l'article 302 bis KB du code général des impôts sont tenus de fournir à chaque exploitant d'un service de télévision mentionné au I de cet article ainsi qu'à l'administration des impôts, avant le 15 février de chaque année, un état récapitulatif des sommes qu'ils ont versées au cours de l'année civile précédente en rémunération de la fourniture par l'exploitant concerné des services de télévision mentionnés au I du même article.
\n
\n
II bis. - Les personnes mentionnées au c du 2 du II de l'article 302 bis KB du code général des impôts auxquelles a été confié l'encaissement des sommes versées par les opérateurs de communications électroniques sont tenues de fournir à chaque exploitant de service de télévision mentionné au I de cet article ainsi qu'à l'administration des impôts, avant le 15 février de chaque année, un état récapitulatif des sommes prévues au c du 2 du II de cet article qu'elles ont encaissées au cours de l'année civile précédente.
\n
III. Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006316257": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R102 AA-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316257", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316257.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR102ABXXXXXAB" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 42 II, III, art. 103 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 42 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006315176", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163140", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316256", "@fin": "2006-01-01", "@num": "R102 AA-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316257", "@fin": "2008-01-01", "@num": "R102 AA-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316258", "@fin": "2010-05-01", "@num": "R102 AA-1", "@etat": "PERIME", "@debut": "2008-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'état récapitulatif mentionné au I de l'article L. 102 AA doit comporter les informations suivantes :
\n
1. Les nom, adresse, numéro SIRET et nature de l'activité du souscripteur de l'état ;
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2. Pour chaque exploitant d'un ou plusieurs services de télévision, pour le compte duquel des sommes ont été encaissées :
\n
a) Le total des sommes encaissées par service de télévision au cours de l'année civile précédente ;
\n
b) Les nom, adresse et numéro SIRET de l'exploitant du ou des services de télévision concernés.
\n
II. - L'état récapitulatif mentionné au II de l'article L. 102 AA doit comporter les informations suivantes :
\n
1. Les nom, adresse, numéro SIRET et nature de l'activité du souscripteur de l'état ;
\n
2. Pour chaque exploitant d'un ou plusieurs services de télévision, auquel des sommes ont été versées :
\n
a) Le total des sommes versées par service de télévision au cours de l'année civile précédente ;
\n
b) Les nom, adresse et numéro SIRET de l'exploitant du ou des services de télévision concernés.
\n
III. - L'état destiné à l'administration des impôts est souscrit sur papier et adressé au service des impôts auprès duquel le souscripteur dépose habituellement ses déclarations de taxe sur la valeur ajoutée.
\n
IV. - Les régisseurs de messages publicitaires mentionnés au I de l'article L. 102 AA et les organismes désignés au II du même article doivent adresser à chaque exploitant d'un ou plusieurs services de télévision un extrait de l'état récapitulatif pour les informations les concernant. Les exploitants de services de télévision qui n'ont pas reçu cet état dans les délais prévus à l'article précité doivent en informer l'administration des impôts.
" } }, "LEGIARTI000006316480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*256-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-08-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316480", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316480.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 391 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 42 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000813882", "#text": "loi 2005-1720 2005-12-30 art. 42 II, III, art. 103 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000050656900", "#text": "Décret n°2024-1058 du 22 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000024679209", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180180", "@fin": "2012-03-16", "#text": "II : Impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316477", "@fin": "1993-03-11", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316478", "@fin": "1993-08-18", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316479", "@fin": "2006-01-01", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316480", "@fin": "2006-08-31", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316481", "@fin": "2011-10-01", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "2006-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024679207", "@fin": "2024-11-25", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050657547", "@fin": "2999-01-01", "@num": "R*256-3", "@etat": "VIGUEUR", "@debut": "2024-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis de mise en recouvrement individuel est rédigé en double exemplaire :
\n
a) Le premier, dit \"original\", est déposé au service des impôts ou à la recette des douanes et droits indirects chargé du recouvrement ;
\n
b) Le second, dit \"ampliation\", est destiné à être notifié au redevable ou à son fondé de pouvoir.
" } }, "LEGIARTI000006316485": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*256-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-08-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316485", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316485.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 391 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 42 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000813882", "#text": "loi 2005-1720 2005-12-30 art. 42 II, III, art. 103 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006254491", "@num": "2", "#text": "Décret n°2006-1092 du 29 août 2006 - art. 2 (V) JORF 31 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458808", "@nortexte": "BUDF0600020D", "@numtexte": "2006-1092", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316482", "@fin": "1993-03-11", "@num": "R*256-4", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316483", "@fin": "1993-08-18", "@num": "R*256-4", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316484", "@fin": "2006-01-01", "@num": "R*256-4", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316485", "@fin": "2006-08-31", "@num": "R*256-4", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis de mise en recouvrement collectif est rédigé en un seul exemplaire, dit \"original\", qui est déposé au service des impôts ou à la recette des douanes et droits indirects chargé du recouvrement.
\n
Pour sa notification, il en est établi un \"extrait\" au nom de chacun des redevables qui y sont inscrits.
\n
Chaque extrait reproduit intégralement le texte de l'original, à l'exception des indications qui concernent personnellement les redevables autres que celui auquel il est destiné.
" } }, "LEGIARTI000006316493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*256-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-08-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316493", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256AFXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 393", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000050656900", "#text": "Décret n°2024-1058 du 22 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 42 II, III, art. 103 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 42 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000024670321", "@num": "R*257-0 A", "#text": "Livre des procédures fiscales - art. R*257-0 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025828469", "@num": "R*257-0 A-1", "#text": "Livre des procédures fiscales - art. R*257-0 A-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180180", "@fin": "2012-03-16", "#text": "II : Impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316490", "@fin": "1993-03-11", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316491", "@fin": "1994-09-02", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316492", "@fin": "2006-01-01", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316493", "@fin": "2006-08-31", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316494", "@fin": "2009-04-10", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2006-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020502978", "@fin": "2011-10-01", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024679209", "@fin": "2024-11-25", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050657540", "@fin": "2999-01-01", "@num": "R*256-6", "@etat": "VIGUEUR", "@debut": "2024-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La notification de l'avis de mise en recouvrement comporte l'envoi au redevable, soit au lieu de son domicile, de sa résidence ou de son siège, soit à l'adresse qu'il a lui-même fait connaître au service des impôts ou au service des douanes et droits indirects compétent, de l'\"ampliation\" si l'avis de mise en recouvrement est individuel ou de l'\"extrait\" s'il est collectif.
\n
Au cas où la lettre recommandée ne pourrait, pour quelque cause que ce soit, être remise au redevable destinataire ou à son fondé de pouvoir, il doit être demandé à la Poste de renvoyer au service des impôts ou au service des douanes et droits indirects expéditeur, le pli non distribué annoté :
\n
a) D'une part, de la date de sa première présentation à l'adresse indiquée à la souscription ou, s'il y a lieu, à la nouvelle adresse connue de l'administration des postes et télécommunications ;
\n
b) D'autre part, du motif de sa non-délivrance.
\n
Dans cette éventualité, l'\"ampliation\" ou l'\"extrait\" renvoyé reste déposé au service des impôts ou à la recette des douanes et droits indirects chargé du recouvrement où il peut en être délivré copie, à tout moment et sans frais, au redevable lui-même ou à son fondé de pouvoir.
\n
La notification de l'avis de mise en recouvrement peut également être effectuée par le ministère d'un huissier. Elle est alors soumise aux règles de signification des actes d'huissier.
" } }, "LEGIARTI000006316505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-04-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316505", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316505.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256AHXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 42 II, III, art. 103 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - 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Le comptable mentionné aux premier, deuxième et troisième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
\n
Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement.
\n
L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au troisième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006304559", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316493", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316485", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316257", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316505", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315178", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316480", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000813882": { "SM": { "CONTENU": "Abrogation de l'article 23 de la présente loi." }, "TP": { "CONTENU": "

(1) Loi n° 2005-1720.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 2700 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 2720 ;

Discussion les 7 et 8 décembre 2005 et adoption le 8 décembre 2005.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 123, (2005-2006) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 129 (2005-2006) ;

Discussion les 19 et 20 décembre 2005 et adoption le 20 décembre 2005.

Assemblée nationale :

Projet de loi n° 2700 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 2772 ;

Discussion et adoption le 22 décembre 2005.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 151 (2005-2006) ;

Discussion et adoption le 22 décembre 2005.

- Conseil constitutionnel :

Décision n° 2005-531 DC du 29 décembre 2005 publiée au Journal officiel de ce jour.

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"@datesignatexte": "2006-08-28" }, { "@id": "LEGIARTI000006254396", "@num": "2", "#text": "Décret n°2006-1074 du 28 août 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270764", "@nortexte": "AGRP0601395D", "@numtexte": "2006-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-28" }, { "@id": "JORFTEXT000000272009", "#text": "Décret2006-1139", "@sens": "cible", "@cidtexte": "JORFTEXT000000272009", "@nortexte": "ECOT0637137D", "@numtexte": "2006-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-12" }, { "@id": "JORFTEXT000000642095", "#text": "Décret2006-1603", "@sens": "cible", "@cidtexte": "JORFTEXT000000642095", "@nortexte": "BUDF0600056D", "@numtexte": "2006-1603", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-14" }, { "@id": "LEGIARTI000044374814", "@num": "129", "#text": "Loi n° 2006-1666 du 21 décembre 2006 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322875", "@num": "129", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000278858", "#text": "Décret2007-562", "@sens": "cible", "@cidtexte": "JORFTEXT000000278858", "@nortexte": "BUDF0700004D", "@numtexte": "2007-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-16" }, { "@id": "JORFTEXT000000428371", "#text": "Décret2007-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "JORFTEXT000000824915", "#text": "Décret2007-1356", "@sens": "cible", "@cidtexte": "JORFTEXT000000824915", "@nortexte": "BCFL0759413D", "@numtexte": "2007-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-13" }, { "@id": "JORFTEXT000000648435", "#text": "Décret2007-1471", "@sens": "cible", "@cidtexte": "JORFTEXT000000648435", "@nortexte": "SJSA0766840D", "@numtexte": "2007-1471", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "JORFTEXT000017890910", "#text": "Décret n°2008-55 du 16 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017890910", "@nortexte": "MLVU0754298D", "@numtexte": "2008-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-16" }, { "@id": "LEGITEXT000017982612", "#text": "Décret n°2008-55 du 16 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017890910", "@nortexte": "MLVU0754298D", "@numtexte": "2008-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-16" }, { "@id": "LEGITEXT000018740954", "#text": "Décret n°2008-419\n du 29 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018740354", "@nortexte": "ECEL0766283D", "@numtexte": "2008-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-29" }, { "@id": "JORFTEXT000018740354", "#text": "Décret n°2008-419 du 29 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018740354", "@nortexte": "ECEL0766283D", "@numtexte": "2008-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-29" }, { "@id": "JORFTEXT000019378887", "#text": "Arrêté du 19 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019378887", "@nortexte": "AGRP0814756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-19" }, { "@id": "JORFTEXT000019378907", "#text": "Arrêté du 19 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019378907", "@nortexte": "AGRP0814754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-19" }, { "@id": "LEGITEXT000019382354", "#text": "Décret n°2008-851\n du 26 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "JORFTEXT000019381489", "#text": "Décret n°2008-851 du 26 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "JORFTEXT000019381489", "#text": "Décret n°2008-851 du 26 août 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "LEGITEXT000019861795", "#text": "Décret n°2008-1257\n du 1er décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860969", "@nortexte": "DEFP0823160D", "@numtexte": "2008-1257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-01" }, { "@id": "JORFTEXT000019860969", "#text": "Décret n°2008-1257 du 1er décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019860969", "@nortexte": "DEFP0823160D", "@numtexte": "2008-1257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-01" }, { "@id": "LEGITEXT000020273928", "#text": "Décret n°2009-177\n du 16 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273055", "@nortexte": "MAEX0903130D", "@numtexte": "2009-177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-16" }, { "@id": "JORFTEXT000020417388", "#text": "Décret n°2009-310 du 19 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020417388", "@nortexte": "DEFP0904743D", "@numtexte": "2009-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-19" }, { "@id": "LEGITEXT000020425231", "#text": "Décret n°2009-310 du 19 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020417388", "@nortexte": "DEFP0904743D", "@numtexte": "2009-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-19" }, { "@id": "LEGITEXT000020440995", "#text": "Ordonnance n°2009-325\n du 25 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "JORFTEXT000020439776", "#text": "Ordonnance n°2009-325\n du 25 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "LEGITEXT000020594314", "#text": "Arrêté du 28 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020591942", "@nortexte": "AGRP0906431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "LEGITEXT000020594333", "#text": "Arrêté du 28 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020591956", "@nortexte": "AGRP0906433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "JORFTEXT000020591942", "#text": "Arrêté du 28 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020591942", "@nortexte": "AGRP0906431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "JORFTEXT000020591956", "#text": "Arrêté du 28 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020591956", "@nortexte": "AGRP0906433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "LEGITEXT000021007682", "#text": "Décret n°2009-1047\n du 27 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005871", "@nortexte": "ECEL0915052D", "@numtexte": "2009-1047", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000021007682", "#text": "Décret n°2009-1047\n du 27 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005871", "@nortexte": "ECEL0915052D", "@numtexte": "2009-1047", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000021138534", "#text": "Décret n°2009-1215\n du 9 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021136473", "@nortexte": "DEFP0917796D", "@numtexte": "2009-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-09" }, { "@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": "JORFTEXT000022673636", "#text": "Arrêté du 28 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022673636", "@nortexte": "IOCB1016938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-28" }, { "@id": "LEGITEXT000022738073", "#text": "Arrêté du 17 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022737333", "@nortexte": "AGRT1007857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "LEGITEXT000022738090", "#text": "Arrêté du 17 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022737347", "@nortexte": "AGRT1007859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022737333", "#text": "Arrêté du 17 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022737333", "@nortexte": "AGRT1007857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022737347", "#text": "Arrêté du 17 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022737347", "@nortexte": "AGRT1007859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022890368", "#text": "Décret du 4 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890368", "@nortexte": "DEFP1020481D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-04" }, { "@id": "JORFARTI000024287584", "#text": "Décision n°2011-142/145 QPC du 30 juin 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024287583", "@nortexte": "CSCX1118092S", "@numtexte": "2011-142/145 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-06-30" }, { "@id": "JORFTEXT000024480923", "#text": "Arrêté du 16 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024480923", "@nortexte": "AGRT1108049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-16" }, { "@id": "JORFTEXT000024480937", "#text": "Arrêté du 16 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024480937", "@nortexte": "AGRT1108050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-16" }, { "@id": "LEGITEXT000024633210", "#text": "Décret n°2011-1237\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631923", "@nortexte": "EFIT1115893D", "@numtexte": "2011-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "JORFTEXT000024631923", "#text": "Décret n°2011-1237 du 4 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024631923", "@nortexte": "EFIT1115893D", "@numtexte": "2011-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "JORFARTI000025044786", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "JORFTEXT000025803418", "#text": "Décret n°2012-651 du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803418", "@nortexte": "DEFP1209294D", "@numtexte": "2012-651", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000025858557", "#text": "Décret n°2012-651 du 4 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025803418", "@nortexte": "DEFP1209294D", "@numtexte": "2012-651", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026705371", "#text": "Arrêté du 19 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026705371", "@nortexte": "AFSH1238722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@id": "LEGITEXT000027619790", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFTEXT000027617519", "#text": "Ordonnance n°2013-544 du 27 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGITEXT000028389787", "#text": "Décret n°2013-1214\n du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028387207", "@nortexte": "EFIT1328539D", "@numtexte": "2013-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "JORFTEXT000028387207", "#text": "Décret n°2013-1214 du 23 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028387207", "@nortexte": "EFIT1328539D", "@numtexte": "2013-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000029132218", "#text": "DÉCRET n°2014-661 du 23 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029130335", "@nortexte": "DEVA1406171D", "@numtexte": "2014-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-23" }, { "@id": "JORFTEXT000029130335", "#text": "DÉCRET n°2014-661 du 23 juin 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029130335", "@nortexte": "DEVA1406171D", "@numtexte": "2014-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-23" }, { "@id": "JORFTEXT000030236407", "#text": "DÉCRET n°2015-171 du 13 février 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030236407", "@nortexte": "DEFP1431012D", "@numtexte": "2015-171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-13" }, { "@id": "LEGITEXT000032491799", "#text": "Décret n°2016-543 du 3 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFTEXT000032490228", "#text": "Décret n°2016-543 du 3 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFARTI000032862904", "@num": "1", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "JORFARTI000032862895", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "LEGITEXT000033546397", "#text": "Décret n°2016-1684 du 5 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033545244", "@nortexte": "ECFT1628482D", "@numtexte": "2016-1684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFTEXT000033545244", "#text": "Décret n°2016-1684 du 5 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033545244", "@nortexte": "ECFT1628482D", "@numtexte": "2016-1684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFARTI000036585614", "@num": "1", "#text": "Décision n°2017-689 QPC du 8 février 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036585583", "@nortexte": "CSCX1803812S", "@numtexte": "2017-689 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-08" }, { "@id": "JORFARTI000036585584", "#text": "Décision n°2017-689 QPC du 8 février 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036585583", "@nortexte": "CSCX1803812S", "@numtexte": "2017-689 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-08" }, { "@id": "JORFARTI000039384828", "#text": "Décision n°2019-812 QPC du 15 novembre 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039384827", "@nortexte": "CSCX1932872S", "@numtexte": "2019-812 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-11-15" }, { "@id": "LEGITEXT000039639477", "#text": "Décret n°2019-1379 du 18 décembre 2019 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039637161", "@nortexte": "PRMX1931951D", "@numtexte": "2019-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "JORFTEXT000039637161", "#text": "Décret n°2019-1379 du 18 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039637161", "@nortexte": "PRMX1931951D", "@numtexte": "2019-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000043981055", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044980987", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043893985", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046874600", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": 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"@numtexte": "2022-1001 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-01" }, { "@id": "LEGITEXT000047417183", "#text": "Décret n°2023-254 du 5 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "JORFTEXT000047416489", "#text": "Décret n°2023-254 du 5 avril 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGIARTI000006299296", "@num": "313 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297683", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297922", "@num": "41-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302791", "@num": "150 VG", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307441", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312765", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313119", "@num": "1785 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303158", "@num": "199 ter N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303449", "@num": "209-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303565", "@num": "220 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303689", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303692", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303690", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303691", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308995", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303847", "@num": "235 ter K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303884", "@num": "235 ter KD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304414", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309696", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309697", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": 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R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316257", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316505", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°2005-1720 du 30 décembre 2005", "MCS_TXT": { "MC": [ "ECONOMIE", "COLLECTIF BUDGETAIRE 2005", "LOI DE FINANCES RECTIFICATIVE POUR 2005", "LFR 2005", "FINANCEMENT", "BUDGET", "UNITAID", "TAXE DE SOLIDARITE SUR LES BILLETS D'AVION", "FIAM", "FACILITE INTERNATIONALE D'ACHAT DE MEDICAMENTS", "IMPATRIE", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000813882", "NOR": "ECOX0500273L", "NUM": "2005-1720", "DATE_PUBLI": "2005-12-31", "DATE_TEXTE": "2005-12-30", "NUM_PARUTION": 304, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 2005", "PAGE_DEB_PUBLI": 20654, "PAGE_FIN_PUBLI": 20705 } }, "META_COMMUN": { "ID": "JORFTEXT000000813882", "URL": "texte/version/JORF/TEXT/00/00/00/81/38/JORFTEXT000000813882.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2005/12/30/ECOX0500273L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS0051720", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2005/12/30/2005-1720/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2005-531 DC du 29 décembre 2005 ;
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2005.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Dominique de Villepin

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000813882", "cible": true, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322638", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322638", "liens_entrants": true }

Article 42 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2005 (LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1))