{ "article": { "LEGIARTI000006322659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006322659", "URL": "article/LEGI/ARTI/00/00/06/32/26/LEGIARTI000006322659.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKZXXXXXX062AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306206", "@num": "1465 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": [ { "LIEN_ART": { "@id": "LEGIARTI000006322659", "@fin": "2999-01-01", "@num": "62", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306206", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000257340", "#text": "Loi 2005-157 2005-02-23", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006322704", "@num": "105", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 105 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322659", "@num": "62", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 62 () 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": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - 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L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@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": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061207", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846182", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "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": 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I. - Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

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Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92 du code général des impôts, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

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II. - Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

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a. un déclin de la population ;

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b. un déclin de la population active ;

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c. une forte proportion d'emplois agricoles.

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En outre, les établissements publics de coopération intercommunale à fiscalité propre dont au moins la moitié de la population est incluse en zone de revitalisation rurale en application des critères définis aux alinéas précédents sont, pour l'ensemble de leur périmètre, inclus dans ces zones.

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Les zones de revitalisation rurale comprennent également les communes appartenant au 1er janvier 2005 à un établissement public de coopération intercommunale à fiscalité propre dont le territoire présente une faible densité de population et satisfait à l'un des trois critères socio-économiques définis aux a, b et c. Si ces communes intègrent un établissement public de coopération intercommunale à fiscalité propre non inclus dans les zones de revitalisation rurale, elles conservent le bénéfice de ce classement jusqu'au 31 décembre 2009.

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La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

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Les communes classées en zone de revitalisation rurale antérieurement à la promulgation de la loi n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux, restent classées en zone de revitalisation rurale jusqu'au 31 décembre 2007.

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Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.

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III. - Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006306206", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322659", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322659", "liens_entrants": true }

Article 62 ENTIEREMENT_MODIF (LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1))