{ "article": { "LEGIARTI000006325239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-04-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006325239", "URL": "article/LEGI/ARTI/00/00/06/32/52/LEGIARTI000006325239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHPVXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006325240", "@num": "5", "#text": "Décret n°87-285 du 22 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006295767", "@num": "317 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme R112-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000332088", "@nor": "EQUU8700121D", "@num": "87-285", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-285 du 22 avril 1987 RELATIF A LA TAXE LOCALE D'EQUIPEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332088", "@c_titre_court": "Décret n°87-285 du 22 avril 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-285 du 22 avril 1987 relatif à la taxe locale d'équipement", "@debut": "1987-04-25", "@id_txt": "LEGITEXT000006065926", "@c_titre_court": "Décret n°87-285 du 22 avril 1987" } ], "@date_publi": "1987-04-25", "@date_signature": "1987-04-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325239", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1987-04-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'article 317 septies de l'annexe II du code général des impôts est remplacé par les dispositions suivantes :
\n
\" Art. 317 septies. - Est prise en compte pour l'assiette de la taxe locale d'équipement la surface hors oeuvre nette telle qu'elle est définie à l'article R. 112-2 du code de l'urbanisme. \"
" } }, "LEGIARTI000006295767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "1987-04-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295767", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006325239", "@num": "4", "#text": "Décret n°87-285 du 22 avril 1987 - art. 4 (V) JORF 25 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000025203385", "@num": "2", "#text": "Décret n°2012-87 du 25 janvier 2012 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000025202074", "@nortexte": "DEVL1122562D", "@numtexte": "2012-87", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-25" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162034", "@fin": "2013-06-01", "#text": "Section I : Taxe locale d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146686", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006295766", "@fin": "1987-04-25", "@num": "317 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295767", "@fin": "2012-03-01", "@num": "317 septies", "@etat": "ABROGE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025198243", "@fin": "2012-01-28", "@num": "317 septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est prise en compte pour l'assiette de la taxe locale d'équipement la surface hors oeuvre nette telle qu'elle est définie à l'article R. 112-2 du code de l'urbanisme.
\n
" } }, "LEGIARTI000006325240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-04-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006325240", "URL": "article/LEGI/ARTI/00/00/06/32/52/LEGIARTI000006325240.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHPVXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006325236", "@num": "1", "#text": "Décret n°87-285 du 22 avril 1987 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006325238", "@num": "3", "#text": "Décret n°87-285 du 22 avril 1987 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006325239", "@num": "4", "#text": "Décret n°87-285 du 22 avril 1987 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000332088", "@nor": "EQUU8700121D", "@num": "87-285", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-285 du 22 avril 1987 RELATIF A LA TAXE LOCALE D'EQUIPEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332088", "@c_titre_court": "Décret n°87-285 du 22 avril 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-285 du 22 avril 1987 relatif à la taxe locale d'équipement", "@debut": "1987-04-25", "@id_txt": "LEGITEXT000006065926", "@c_titre_court": "Décret n°87-285 du 22 avril 1987" } ], "@date_publi": "1987-04-25", "@date_signature": "1987-04-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325240", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1987-04-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 1er, 3 et 4 ne sont pas applicables aux constructions ayant fait l'objet d'une demande de permis ou d'une déclaration préalable déposée antérieurement à la publication du présent décret.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006325240", "cible": false, "cidtexte": "JORFTEXT000000332088", "id": "LEGIARTI000006325239", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295767", "cible": false, "cidtexte": "JORFTEXT000000332088", "id": "LEGIARTI000006325239", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006325239", "liens_entrants": true }

Article 4 AUTONOME VIGUEUR, en vigueur depuis le 25/04/1987 (Décret n°87-285 du 22 avril 1987 RELATIF A LA TAXE LOCALE D'EQUIPEMENT)