{ "article": { "LEGIARTI000006324952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-31", "DATE_DEBUT": "1986-02-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006324952", "URL": "article/LEGI/ARTI/00/00/06/32/49/LEGIARTI000006324952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHMMXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508356", "#text": "Décret 83-831 1983-09-05", "@sens": "source", "@cidtexte": "JORFTEXT000000508356", "@numtexte": "83-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-05" }, { "@id": "LEGIARTI000006295934", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000332537", "@num": "86-158", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°86-158 du 4 février 1986 CREANT UNE TAXE PARAFISCALE AU PROFIT DU COMITE DE DEVELOPPEMENT DES INDUSTRIES FRANCAISES DE L'AMEUBLEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332537", "@c_titre_court": "Décret n°86-158 du 4 février 1986" }, { "@fin": "1990-12-31", "#text": "Décret n°86-158 du 4 février 1986 n° 86-158 du 4 février 1986 créant une taxe parafiscale au profit du comité de développement des industries françaises de l'ameublement.", "@debut": "1986-02-06", "@id_txt": "LEGITEXT000006065393", "@c_titre_court": "Décret n°86-158 du 4 février 1986" } ], "@date_publi": "1986-02-06", "@date_signature": "1986-02-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006324952", "@fin": "1990-12-31", "@num": "2", "@etat": "PERIME", "@debut": "1986-02-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumises à cette taxe les ventes, y compris à l'exportation, réalisées par les fabricants de produits relevant de la classe 49, à l'exclusion du groupe 49-04, de la nomenclature détaillée de produits approuvée par le décret du 5 septembre 1983 susvisé.

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" } }, "LEGIARTI000006295934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "363 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1986-02-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006295934", "URL": "article/LEGI/ARTI/00/00/06/29/59/LEGIARTI000006295934.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0363ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 363 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508356", "#text": "Décret 83-831 1983-09-05", "@sens": "source", "@cidtexte": "JORFTEXT000000508356", "@numtexte": "83-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-05" }, { "@id": "LEGIARTI000006324952", "@num": "2", "#text": "Décret n°86-158 du 4 février 1986 - art. 2 (V) JORF 6 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332537", "@numtexte": "86-158", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324953", "@num": "3", "#text": "Décret n°86-158 du 4 février 1986 - art. 3 (V) JORF 6 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332537", "@numtexte": "86-158", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324954", "@num": "4", "#text": "Décret n°86-158 du 4 février 1986 - art. 4 (V) JORF 6 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332537", "@numtexte": "86-158", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146700", "@fin": "1995-10-27", "#text": "Chapitre VIII : Taxe perçue au profit du comité de développement des industries françaises de l'ameublement.", "@debut": "1986-02-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133676", "@fin": "2004-01-01", "#text": "Titre VI : Taxes parafiscales", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000045128735", "@fin": "2999-01-01", "#text": "Titre VI : Dispositions relatives à l'actualisation des paramètres collectifs d'évaluation des locaux professionnels", "@debut": "2022-02-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295933", "@fin": "1986-02-06", "@num": "363 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295934", "@fin": "1991-06-24", "@num": "363 B", "@etat": "MODIFIE", "@debut": "1986-02-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295935", "@fin": "1993-09-04", "@num": "363 B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006295936", "@fin": "1995-10-27", "@num": "363 B", "@etat": "DISJOINT", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont soumises à la taxe prévue à l'article 363 A les ventes, y compris à l'exportation, réalisées par les fabricants de produits relevant de la classe 49, à l'exclusion du groupe 49-04, de la nomenclature détaillée de produits approuvés par le décret n° 83-831 du 5 septembre 1983.
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II. Les biens constituant des immobilisations n'ouvrent pas droit à déduction de la taxe parafiscale dont ils sont grevés.
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III. Les ventes effectuées par les entreprises imposées à la taxe sur la valeur ajoutée selon le régime du forfait sont exonérées de la taxe.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295934", "cible": false, "cidtexte": "JORFTEXT000000332537", "id": "LEGIARTI000006324952", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000508356": { "SM": { "CONTENU": "ENTREE EN VIGUEUR: 01-01-1984.
OBLIGATION D'EMPLOIS DE LA NOMENCLATURE DANS LES TEXTES OFFICIELS AINSI QUE DANS LES SYSTEMES INFORMATIQUES DES ADMINISTRATIONS ET ETABLISSEMENTS PUBLICS ET DANS LES TRAVAUX EFFECTUES PAR DES ORGANISMES PRIVES A LA DEMANDE DES ADMINISTRATIONS." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE: A COMPTER DU 01-01-1993 DANS LA METROPOLE,LES DOM,A SAINT-PIERRE-ET-MIQUELON ET A MAYOTTE; 01-01-1994 DANS LES TOM." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323923", "@num": "11", "#text": "Décret n°71-490 du 23 juin 1971 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335236", "@numtexte": "71-490", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-06-23" }, { "@id": "LEGIARTI000006324502", "@num": "2", "#text": "Décret n°84-1018 du 19 novembre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518355", "@numtexte": "84-1018", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-19" }, { "@id": "LEGIARTI000006324952", "@num": "2", "#text": "Décret n°86-158 du 4 février 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332537", "@numtexte": "86-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324959", "@num": "2", "#text": "Décret n°86-159 du 4 février 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700536", "@numtexte": "86-159", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324965", "@num": "2", "#text": "Décret n°86-160 du 4 février 1986 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700537", "@numtexte": "86-160", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324967", "@num": "4", "#text": "Décret n°86-160 du 4 février 1986 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700537", "@numtexte": "86-160", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324972", "@num": "2", "#text": "Décret n°86-161 du 4 février 1986 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518258", "@numtexte": "86-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324981", "@num": "2", "#text": "Décret n°86-162 du 4 février 1986 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332538", "@numtexte": "86-162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006324989", "@num": "2", "#text": "Décret n°86-163 du 4 février 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332539", "@numtexte": "86-163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "LEGIARTI000006325732", "@num": "3", "#text": "Décret n°89-437 du 30 juin 1989 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885612", "@nortexte": "INDD8900475D", "@numtexte": "89-437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-30" }, { "@id": "LEGIARTI000006326279", "@num": "2", "#text": "Décret n°91-304 du 22 mars 1991 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171792", "@nortexte": "INDE9100074D", "@numtexte": "91-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-22" }, { "@id": "JORFTEXT000000316619", "#text": "Arrêté du 15 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000316619", "@nortexte": "ECOS91500005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-02-15" }, { "@id": "LEGIARTI000006326290", "@num": "2", "#text": "Décret n°91-339 du 5 avril 1991 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536442", "@nortexte": "INDD9100274D", "@numtexte": "91-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-05" }, { "@id": "JORFTEXT000000865672", "#text": "Arrêté du 2 mars 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000865672", "@nortexte": "ECOS9150013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-02" }, { "@id": "LEGIARTI000006326300", "@num": "2", "#text": "Décret n°91-349 du 10 avril 1991 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352191", "@nortexte": "INDD9100270D", "@numtexte": "91-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-10" }, { "@id": "LEGIARTI000006326312", "@num": "2", "#text": "Décret n°91-350 du 10 avril 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000719007", "@nortexte": "INDD9100272D", "@numtexte": "91-350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-10" }, { "@id": "LEGIARTI000006326386", "@num": "2", "#text": "Décret n°91-792 du 21 août 1991 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355749", "@nortexte": "INDD9100568D", "@numtexte": "91-792", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-21" }, { "@id": "LEGIARTI000006326394", "@num": "2", "#text": "Décret n°91-793 du 21 août 1991 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538250", "@nortexte": "INDD9100567D", "@numtexte": "91-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-21" }, { "@id": "LEGIARTI000006326395", "@num": "2", "#text": "Décret n°91-793 du 21 août 1991 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538250", "@nortexte": "INDD9100567D", "@numtexte": "91-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-21" }, { "@id": "JORFTEXT000000703418", "#text": "Décret n°92-1129 du 2 octobre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703418", "@numtexte": "92-1129", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006576567", "@num": "2", "#text": "Décret n°92-1129 du 2 octobre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000527438", "@nortexte": "ECOS9260002D", "@numtexte": "92-1129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006296017", "@num": "346", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 346 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296018", "@num": "346", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 346 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295886", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295887", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296035", "@num": "363 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295935", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295934", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296062", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296064", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296063", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000023278157", "#text": "nomenclatures d'activités et de produits - art. (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000023278155", "@typelien": "CITATION", "@naturetexte": "ANNEXE", "@datesignatexte": "1991-07-05" } ] }, "TITRE": "Décret n°83-831 du 5 septembre 1983", "MCS_TXT": { "MC": [ "STATISTIQUE", "NOMEMCLATURE", "ACTIVITE", "PRODUIT", "NODEP" ] }, "TITREFULL": "Décret n°83-831 du 5 septembre 1983 PORTANT APPROBATION DE LA NOMENCLATURE DETAILLEE DE PRODUITS (1ERE PARTIE) (NODEP) ET MODIFIANT LES INTITULES DES GROUPES DE PRODUITS 0015,0132,4414 A 4417 ET 4430 A 4432 DES NOMENCLATURES D'ACTIVITES ET DE PRODUITS ANNEXEES AU DECRET 731036 DU 09-11-1973.(FRUITS TROPICAUX,CAFE,CACAO,VIN,FILS DE COTON,DE LAINE CARDEE,DE LAINE PEIGNEE,DE TEXTILES ARTIFICIELS,DE SOIE,DE TISSUS DE COTON,DE LIN,DE LAINE,DE TEXTILES ARTIFICIELS OU SYNTHETIQUES)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000508356", "NUM": "83-831", "DATE_PUBLI": "1983-09-21", "DATE_TEXTE": "1983-09-05", "ORIGINE_PUBLI": "JORF du 21 septembre 1983", "PAGE_DEB_PUBLI": 2830 } }, "META_COMMUN": { "ID": "JORFTEXT000000508356", "URL": "texte/version/JORF/TEXT/00/00/00/50/83/JORFTEXT000000508356.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX983831" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000508356", "cible": true, "cidtexte": "JORFTEXT000000332537", "id": "LEGIARTI000006324952", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006324952", "liens_entrants": true }

Article 2 AUTONOME PERIME, en vigueur du 06/02/1986 au 31/12/1990 (Décret n°86-158 du 4 février 1986 CREANT UNE TAXE PARAFISCALE AU PROFIT DU COMITE DE DEVELOPPEMENT DES INDUSTRIES FRANCAISES DE L'AMEUBLEMENT)