{ "article": { "LEGIARTI000006338619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006338619", "URL": "article/LEGI/ARTI/00/00/06/33/86/LEGIARTI000006338619.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEACXXXXXX034AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 2, ART. 3, ART. 6, ART. 10, ART. 12 II, ART. 21 ET ART. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338575", "@num": "2", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338576", "@num": "3", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006312038", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085295", "@fin": "2999-01-01", "#text": "Titre V : Dispositions diverses.", "@debut": "1980-01-11" } ] }, "@cid": "JORFTEXT000000886764", "@num": "80-10", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886764", "@c_titre_court": "Loi n°80-10 du 10 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale.", "@debut": "1980-01-11", "@id_txt": "LEGITEXT000006068680", "@c_titre_court": "Loi n° 80-10 du 10 janvier 1980" } ], "@date_publi": "1980-01-11", "@date_signature": "1980-01-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006338619", "@fin": "2999-01-01", "@num": "34", "@etat": "VIGUEUR", "@debut": "1980-01-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en conseil d'Etat fixe la date d'entrée en vigueur et les adaptations nécessaires à l'application dans les départements d'outre-mer des articles 2, 3, 6, 10, 12-II, 21 et 24 de la présente loi.
\n
" } }, "LEGIARTI000006312038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312038", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1411, 1465, 1518, 1518 bis, 1636 B sexies, 1636 B septies, 1647 B quinquies, 1648 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684537", "#text": "Loi 73-1229 1973-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000704664", "#text": "Loi 77-616 1977-06-16", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "LEGIARTI000006338619", "@num": "34", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 34 (V) JORF 11 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006359185", "@num": "2", "#text": "Décret n°85-260 du 22 février 1985 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000516621", "@numtexte": "85-260", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-22" }, { "@id": "LEGITEXT000028349985", "#text": "Décret n°2013-1182 du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028345955", "@nortexte": "EFIE1313143D", "@numtexte": "2013-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048848628", "@num": "1394 B bis", "#text": "Code général des impôts, CGI. - art. 1394 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947470", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848585", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147095", "@fin": "2999-01-01", "#text": "Chapitre IV : Départements d'outre-mer", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223770", "@fin": "1954-08-15", "@num": "1649", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607191", "@fin": "1955-05-08", "@num": "1649", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049701813", "@fin": "1979-07-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312037", "@fin": "1980-01-11", "@num": "1649", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312038", "@fin": "2002-03-31", "@num": "1649", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312039", "@fin": "2004-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312040", "@fin": "2017-05-05", "@num": "1649", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596315", "@fin": "2023-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464777", "@fin": "2999-01-01", "@num": "1649", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe la date et les conditions dans lesquelles les dispositions relatives à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties et à la taxe d'habitation et aux taxes annexes seront applicables dans les départements d'outre-mer, ainsi que les mesures d'adaptation nécessaires (1).
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Des décrets en Conseil d'Etat fixent les conditions dans lesquelles les lois n° 73-1229 du 31 décembre 1973, n° 75-678 du 29 juillet 1975 et n° 77-616 du 16 juin 1977 relatives aux taxes foncières, à la taxe d'habitation et à la taxe professionnelle sont applicables dans les départements d'outre-mer. Ils fixent également les mesures d'adaptation nécessaires pour introduire par étapes les réformes intervenues dans la métropole (1).
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Un décret fixe la date et les conditions dans lesquelles les dispositions relatives à la mise à jour périodique de la valeur locative des propriétés bâties et non bâties seront applicables dans les départements d'outre-mer, ainsi que, le cas échéant, les mesures d'adaptation nécessaires.
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Un décret en Conseil d'Etat fixe la date d'entrée en vigueur et les adaptations nécessaires à l'application dans les départements d'outre-mer des articles 1411-II, 1465, 1518, 1518 bis, 1636 B sexies, 1636 B septies, 1647 B quinquies et 1648 B (2).
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(1) Annexe II, art. 327 E à 327 AB.
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(2) Annexe II, art. 327 AB et décret n° 85-260 du 22 février 1985, article 2 (JO du 24).
" } }, "LEGIARTI000006338575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006338575", "URL": "article/LEGI/ARTI/00/00/06/33/85/LEGIARTI000006338575.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEACXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10, ART. 1, ART. 2, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338575", "@num": "2", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338576", "@num": "3", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338619", "@num": "34", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338577", "@num": "4", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000684877", "#text": "Décret 81-263 1981-03-18 ART. 2 : \"L'article 2 de la loi du 10 janvier 1980 entrera en vigueur le 1er janvier 1982 dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion\"", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323712", "@num": "2", "#text": "Décret n°81-263 du 18 mars 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323712", "@num": "2", "#text": "Décret n°81-263 du 18 mars 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006341202", "@num": "1", "#text": "Décret n°82-1132 du 29 décembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334844", "@numtexte": "82-1132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006312328", "@num": "1609 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312352", "@num": "1609 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311839", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395289", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085289", "@fin": "2999-01-01", "#text": "Titre Ier : Fixation du taux des impôts locaux.", "@debut": "1980-01-11" } ] }, "@cid": "JORFTEXT000000886764", "@num": "80-10", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886764", "@c_titre_court": "Loi n°80-10 du 10 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale.", "@debut": "1980-01-11", "@id_txt": "LEGITEXT000006068680", "@c_titre_court": "Loi n° 80-10 du 10 janvier 1980" } ], "@date_publi": "1980-01-11", "@date_signature": "1980-01-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006338575", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1980-01-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - A partir de 1981, et sous réserve des dispositions de l'article 3 de la présente loi, les conseils généraux, les conseils municipaux et les instances délibérantes des organismes de coopération intercommunale dotés d'une fiscalité propre votent chaque année les taux des taxes foncières, de la taxe d'habitation et de la taxe professionnelle. Ils peuvent :
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- soit faire varier dans une même proportion les taux des quatre taxes appliqués l'année précédente ;
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- soit faire varier librement entre eux les taux des quatre taxes, sous la réserve que celui de la taxe professionnelle ne peut excéder celui de l'année précédente corrigé de la variation du taux moyen des trois autres taxes pondéré par l'importance relative des bases de ces taxes pour l'année d'imposition.
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Toutefois, pour les départements et les communes, lorsque le taux de la taxe professionnelle ainsi déterminé est inférieur à la moyenne constatée pour cette taxe l'année précédente dans l'ensemble des collectivités de même nature, il peut faire l'objet d'une majoration au plus égale à 5 p. 100 de cette moyenne sans pouvoir la dépasser.
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II - En cas de création d'un groupement de communes doté d'une fiscalité propre, les rapports entre les taux des quatre taxes établies par le groupement doivent être égaux, la première année, aux rapports constatés l'année précédente entre les taux moyens pondérés de chaque taxe dans l'ensemble des communes membres.
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III - L'année où la valeur ajoutée devient la base de la taxe professionnelle, le taux de cette taxe est établi à partir d'un taux de référence. Le taux de référence de chaque département, commune ou groupement doté d'une fiscalité propre est égal au taux de l'année précédente divisé par le rapport existant entre le total des bases nouvelles et le total des bases de l'année précédente mises à jour. Le taux de la taxe professionnelle pour l'année où la valeur ajoutée devient la base de cette taxe est obtenu en appliquant à ce taux de référence les dispositions des paragraphes I et, le cas échéant, II du présent article.
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IV - Le gouvernement présentera au Parlement, au plus tard à la date du dépôt du projet de loi de finances pour 1983, un rapport analysant l'application des articles 1er à 3 de la présente loi ; ce document devra faire, notamment, apparaître l'évolution des taux de chacune des quatre taxes et celle de leur produit, globalement et par groupes démographiques de communes.
" } }, "LEGIARTI000006338576": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006338576", "URL": "article/LEGI/ARTI/00/00/06/33/85/LEGIARTI000006338576.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEACXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338575", "@num": "2", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338619", "@num": "34", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000684877", "#text": "Décret 81-263 1981-03-18 ART. 2 : \"L'article 3 de la loi du 10 janvier 1980 entrera en vigueur le 1er janvier 1982 dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323712", "@num": "2", "#text": "Décret n°81-263 du 18 mars 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006312352", "@num": "1609 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311858", "@num": "1636 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L243-12", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Pour l'application du II de l'article 3 de ladite loi, les années 1981, 1982, 1987 et 1991 sont substituées respectivement aux années 1980, 1981, 1986 et 1990\"", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085289", "@fin": "2999-01-01", "#text": "Titre Ier : Fixation du taux des impôts locaux.", "@debut": "1980-01-11" } ] }, "@cid": "JORFTEXT000000886764", "@num": "80-10", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886764", "@c_titre_court": "Loi n°80-10 du 10 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale.", "@debut": "1980-01-11", "@id_txt": "LEGITEXT000006068680", "@c_titre_court": "Loi n° 80-10 du 10 janvier 1980" } ], "@date_publi": "1980-01-11", "@date_signature": "1980-01-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006338576", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1980-01-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - A partir de 1981, les taux des taxes foncières, de la taxe d'habitation et de la taxe professionnelle votés par une commune ne peuvent excéder deux fois et demie le taux moyen constaté l'année précédente pour la même taxe dans l'ensemble des communes du département ou deux fois et demie le taux moyen constaté au niveau national s'il est plus élevé. Pour les communes membre d'un groupement doté d'une fiscalité propre, ces taux-plafonds sont réduits du taux appliqué l'année précédente au profit du groupement.
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II - Les communes qui ont perçu en 1980 les taxes foncières, la taxe d'habitation ou la taxe professionnelle à un taux supérieur au taux-plafond défini au paragraphe I du présent article reçoivent pour une ou plusieurs de ces taxes, une compensation égale au produit des bases d'imposition de 1980 par la différence entre leur taux de 1980 et le taux-plafond. Cette compensation est versée intégralement aux communes concernées pendant cinq ans à partir de 1981 ; à partir de 1986, son montant est ensuite réduit chaque année d'un cinquième jusqu'à 1990. Cette compensation prend la forme d'un concours particulier attribué aux communes intéressées au titre de leur dotation globale de fonctionnement ; elle s'ajoute à la somme globale attribuée aux concours particuliers en application de l'article L. 243-12 du code des communes.
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III - Cette compensation est financée par un relèvement à due concurrence des frais d'assiette, de dégrèvements et de non-valeurs perçus par l'Etat.
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" } }, "LEGIARTI000006311839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1636 B sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-06-29", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311839", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311839.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1636AEXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 ter", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1636 B septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 2 I, II JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338575", "@num": "2", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 2 (V) JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000041410283", "@num": "85", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000023259887", "@num": "L5334-12", "#text": "Code général des collectivités territoriales - art. L5334-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259936", "@num": "L5334-4", "#text": "Code général des collectivités territoriales - art. L5334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031599648", "@num": "1640 E", "#text": "Code général des impôts, CGI. - art. 1640 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041424902", "@num": "1640 G", "#text": "Code général des impôts, CGI. - art. 1640 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393737", "@num": "1640 H", "#text": "Code général des impôts, CGI. - art. 1640 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031018241", "@num": "1656 bis", "#text": "Code général des impôts, CGI. - art. 1656 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162877", "@fin": "1989-01-01", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147172", "@fin": "1989-01-01", "#text": "FIXATION DES TAUX A RETENIR POUR LE CALCUL DES IMPOSITIONS DIRECTES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006311839", "@fin": "1982-06-29", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311840", "@fin": "1985-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311841", "@fin": "1985-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1983-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311842", "@fin": "1987-12-31", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311843", "@fin": "1989-07-14", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311844", "@fin": "1990-06-15", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311845", "@fin": "1992-07-04", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311846", "@fin": "1993-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311847", "@fin": "1994-09-02", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311848", "@fin": "1996-05-12", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311849", "@fin": "1997-04-11", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311850", "@fin": "1999-07-13", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311851", "@fin": "2000-07-14", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311852", "@fin": "2000-12-31", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311853", "@fin": "2001-12-29", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311854", "@fin": "2002-12-31", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311855", "@fin": "2005-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311856", "@fin": "2004-12-31", "@num": "1636 B sexies", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311857", "@fin": "2011-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642197", "@fin": "2010-12-30", "@num": "1636 B sexies", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381107", "@fin": "2015-08-09", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031106254", "@fin": "2016-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2015-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031599676", "@fin": "2020-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465616", "@fin": "2023-01-01", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041600367", "@fin": "2023-12-31", "@num": "1636 B sexies", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048837442", "@fin": "2999-01-01", "@num": "1636 B sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A partir de 1981, et sous réserve des dispositions de l'article 1636 B septies, les conseils généraux, les conseils municipaux et les instances délibérantes des organismes de coopération intercommunale dotés d'une fiscalité propre votent chaque année les taux des taxes foncières, de la taxe d'habitation et de la taxe professionnelle. Ils peuvent :
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- soit faire varier dans une même proportion les taux des quatre taxes appliqués l'année précédente ;
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- soit faire varier librement entre eux les taux des quatre taxes, sous la réserve que celui de la taxe professionnelle ne peut excéder celui de l'année précédente corrigé de la variation du taux moyen des trois autres taxes pondéré par l'importance relative des bases de ces taxes pour l'année d'imposition.
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Toutefois, pour les départements et les communes, lorsque le taux de la taxe professionnelle ainsi déterminé est inférieur à la moyenne constatée pour cette taxe l'année précédente dans l'ensemble des collectivités de même nature, il peut faire l'objet d'une majoration au plus égale à 5 % de cette moyenne sans pouvoir la dépasser.
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II. En cas de création d'un groupement de communes doté d'une fiscalité propre, les rapports entre les taux des quatre taxes établies par le groupement doivent être égaux, la première année, aux rapports constatés l'année précédente entre les taux moyens pondérés de chaque taxe dans l'ensemble des communes membres.
\n
" } }, "LEGIARTI000006311858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1636 B septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-06-29", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311858", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311858.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1636AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1641", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338576", "@num": "3", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 3 (V) JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000029718266", "@num": "39", "#text": "ORDONNANCE n° 2014-1335 du 6 novembre 2014 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000006395280", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395290", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395295", "@num": "D1612-7", "#text": "Code général des collectivités territoriales - art. D1612-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049733284", "@num": "D6313-1", "#text": "Code général des collectivités territoriales - art. D6313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887340", "@num": "D6362-1", "#text": "Code général des collectivités territoriales - art. D6362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849540", "@num": "L2334-14-1", "#text": "Code général des collectivités territoriales - art. L2334-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259887", "@num": "L5334-12", "#text": "Code général des collectivités territoriales - art. L5334-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259936", "@num": "L5334-4", "#text": "Code général des collectivités territoriales - art. L5334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837442", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702081", "@num": "1636 B sexies A", "#text": "Code général des impôts, CGI. - art. 1636 B sexies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702217", "@num": "1656", "#text": "Code général des impôts, CGI. - art. 1656 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544268", "@num": "1656 bis", "#text": "Code général des impôts, CGI. - art. 1656 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465698", "@num": "1656 quater", "#text": "Code général des impôts, CGI. - art. 1656 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L243-12", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162877", "@fin": "1989-01-01", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147172", "@fin": "1989-01-01", "#text": "FIXATION DES TAUX A RETENIR POUR LE CALCUL DES IMPOSITIONS DIRECTES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006311858", "@fin": "1982-06-29", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311859", "@fin": "1997-04-11", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311860", "@fin": "2011-01-01", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642192", "@fin": "2012-05-07", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841987", "@fin": "2014-11-08", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736399", "@fin": "2015-08-09", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534120", "@fin": "2014-11-08", "@num": "1636 B septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031106247", "@fin": "2016-01-01", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2015-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031599672", "@fin": "2019-01-01", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588602", "@fin": "2021-01-01", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465594", "@fin": "2023-01-01", "@num": "1636 B septies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041572148", "@fin": "2999-01-01", "@num": "1636 B septies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A partir de 1981 les taux des taxes foncières, de la taxe d'habitation et de la taxe professionnelle votés par une commune ne peuvent excéder deux fois et demie le taux moyen constaté l'année précédente pour la même taxe dans l'ensemble des communes du département ou deux fois et demie le taux moyen constaté au niveau national s'il est plus élevé. Pour les communes membres d'un groupement doté d'une fiscalité propre, ces taux-plafonds sont réduits du taux appliqué l'année précédente au profit du groupement.

II. – Les communes qui ont perçu en 1980 les taxes foncières, la taxe d'habitation ou la taxe professionnelle à un taux supérieur au taux-plafond défini au I reçoivent pour une ou plusieurs de ces taxes, une compensation égale au produit des bases d'imposition de 1980 par la différence entre leur taux de 1980 et le taux-plafond. Cette compensation est versée intégralement aux communes concernées pendant cinq ans à partir de 1981 ; à partir de 1986, son montant est ensuite réduit chaque année d'un cinquième jusqu'à 1990. Cette compensation prend la forme d'un concours particulier attribué aux communes intéressées au titre de leur dotation globale de fonctionnement ; elle s'ajoute à la somme globale attribuée aux concours particuliers en application de l'article L 243-12 du code des communes.

III. – Cette compensation est financée par un relèvement à due concurrence des frais d'assiette, de dégrèvements et de non-valeurs perçus par l'Etat (1).

(1). Voir Art. 1641.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312038", "cible": false, "cidtexte": "JORFTEXT000000886764", "id": "LEGIARTI000006338619", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006338576", "cible": true, "cidtexte": "JORFTEXT000000886764", "id": "LEGIARTI000006338619", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006338575", "cible": true, "cidtexte": "JORFTEXT000000886764", "id": "LEGIARTI000006338619", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000886764": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888299", "#text": "Loi n° 75-678 du 29 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000516471", "#text": "Décision Européenne du 9 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000516471", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1980-01-09" }, { "@id": "LEGIARTI000006338574", "@num": "1", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338589", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338585", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338587", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338588", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338584", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338590", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000017924218", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000023381117", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338591", "@num": "12", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338592", "@num": "13", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338593", "@num": "14", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338598", "@num": "19", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338575", "@num": "2", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338602", "@num": "23", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338619", "@num": "34", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338579", "@num": "6", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338580", "@num": "7", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000681809", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGITEXT000006063353", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323620", "@num": "1", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323621", "@num": "2", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323621", "@num": "2", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323614", "@num": "3", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323615", "@num": "4", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323616", "@num": "5", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323617", "@num": "6", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323618", "@num": "7", "#text": "Décret n°80-921 du 21 novembre 1980 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000308083", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGITEXT000006063354", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323622", "@num": "1", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323623", "@num": "2", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323624", "@num": "3", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323626", "@num": "4", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323627", "@num": "5", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006323628", "@num": "6", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000679787", "#text": "Arrêté du 24 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000679787", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "JORFTEXT000000861296", "#text": "Décret n°80-1085 du 23 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000861296", "@numtexte": "80-1085", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "LEGIARTI000006323679", "@num": "1", "#text": "Décret n°80-1085 du 23 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861296", "@numtexte": "80-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "LEGIARTI000006323679", "@num": "1", "#text": "Décret n°80-1085 du 23 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861296", "@numtexte": "80-1085", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273375", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292032", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000842439", "#text": "Arrêté du 29 janvier 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000842439", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGITEXT000006063461", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323711", "@num": "1", "#text": "Décret n°81-263 du 18 mars 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323711", "@num": "1", "#text": "Décret n°81-263 du 18 mars 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323712", "@num": "2", "#text": "Décret n°81-263 du 18 mars 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323712", "@num": "2", "#text": "Décret n°81-263 du 18 mars 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323713", "@num": "3", "#text": "Décret n°81-263 du 18 mars 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323714", "@num": "4", "#text": "Décret n°81-263 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323714", "@num": "4", "#text": "Décret n°81-263 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323715", "@num": "5", "#text": "Décret n°81-263 du 18 mars 1981 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323717", "@num": "6", "#text": "Décret n°81-263 du 18 mars 1981 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006323717", "@num": "6", "#text": "Décret n°81-263 du 18 mars 1981 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000338652", "#text": "Décret n°81-695 du 1 juillet 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000338652", "@numtexte": "81-695", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-07-01" }, { "@id": "LEGIARTI000006323782", "@num": "1", "#text": "Décret n°81-695 du 1 juillet 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338652", "@numtexte": "81-695", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-07-01" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006341197", "@num": "1", "#text": "Décret n°82-1131 du 29 décembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515965", "@numtexte": "82-1131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006317282", "@num": "2", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000332973", "#text": "Décret n°89-617 du 1 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000332973", "@nortexte": "BUDR8904040D", "@numtexte": "89-617", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-01" }, { "@id": "LEGITEXT000006067234", "#text": "Décret n°89-617 du 1 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000332973", "@nortexte": "BUDR8904040D", "@numtexte": "89-617", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-01" }, { "@id": "LEGIARTI000006359509", "@num": "1", "#text": "Décret n°89-617 du 1 septembre 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332973", "@nortexte": "BUDR8904040D", "@numtexte": "89-617", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-01" }, { "@id": "LEGIARTI000006359509", "@num": "1", "#text": "Décret n°89-617 du 1 septembre 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332973", "@nortexte": "BUDR8904040D", "@numtexte": "89-617", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-01" }, { "@id": "JORFTEXT000000351036", "#text": "DECRET90-726", "@sens": "cible", "@cidtexte": "JORFTEXT000000351036", "@nortexte": "BUDR9004020D", "@numtexte": "90-726", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-09" }, { "@id": "LEGITEXT000006076359", "#text": "Décret n°90-726 du 9 août 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000351036", "@nortexte": "BUDR9004020D", "@numtexte": "90-726", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-09" }, { "@id": "LEGIARTI000006359530", "@num": "1", "#text": "Décret n°90-726 du 9 août 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351036", "@nortexte": "BUDR9004020D", "@numtexte": "90-726", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-09" }, { "@id": "LEGIARTI000006359530", "@num": "1", "#text": "Décret n°90-726 du 9 août 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351036", "@nortexte": "BUDR9004020D", "@numtexte": "90-726", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-09" }, { "@id": "JORFTEXT000000866482", "#text": "Décret n°91-702 du 22 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000866482", "@nortexte": "BURD9104054D", "@numtexte": "91-702", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-22" }, { "@id": "JORFTEXT000000396397", "#text": "LOI99-586", "@sens": "cible", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000581551", "#text": "LOI99-1126", "@sens": "cible", "@cidtexte": "JORFTEXT000000581551", "@nortexte": "INTX9900110L", "@numtexte": "99-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000804607", "#text": "LOI2004-809", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGITEXT000006069651", "#text": "Arrêté du 24 novembre 1980", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326670", "@num": "1", "#text": "Arrêté du 24 novembre 1980 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326670", "@num": "1", "#text": "Arrêté du 24 novembre 1980 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326669", "@num": "1", "#text": "Arrêté du 24 novembre 1980 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326669", "@num": "1", "#text": "Arrêté du 24 novembre 1980 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326671", "@num": "2", "#text": "Arrêté du 24 novembre 1980 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326672", "@num": "3", "#text": "Arrêté du 24 novembre 1980 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069651", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-11-24" }, { "@id": "LEGIARTI000006326687", "@num": "1", "#text": "Arrêté du 29 janvier 1981 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069657", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-01-29" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311655", "@num": "1464 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311654", "@num": "1464 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311653", "@num": "1464 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311656", "@num": "1464 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311657", "@num": "1464 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311663", "@num": "1465", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298500", "@num": "1465", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059006", "@num": "1465", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311677", "@num": "1467", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311714", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311755", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311757", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311756", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311758", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311759", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312352", "@num": "1609 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311839", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311941", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311945", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311943", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311944", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311942", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313566", "@num": "1681 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313563", "@num": "1681 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395279", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395278", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390768", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479347", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642215", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259799", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390913", "@num": "L2335-4", "#text": "Code général des collectivités territoriales - art. L2335-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390914", "@num": "L2335-4", "#text": "Code général des collectivités territoriales - art. L2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641463", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202226", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448072", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641441", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642440", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070263", "#text": "Décret n°91-702 du 22 juillet 1991", "@sens": "cible", "@cidtexte": "LEGITEXT000006070263", "@nortexte": "BUDR9104054D", "@numtexte": "91-702", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006359538", "@num": "1", "#text": "Décret n°91-702 du 22 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070263", "@nortexte": "BUDR9104054D", "@numtexte": "91-702", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006359538", "@num": "1", "#text": "Décret n°91-702 du 22 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070263", "@nortexte": "BUDR9104054D", "@numtexte": "91-702", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-22" } ] }, "TITRE": "Loi n° 80-10 du 10 janvier 1980", "MCS_TXT": { "MC": [ "IMPOT DIRECT LOCAL", "IMPOT", "DEPARTEMENT", "COMMUNE", "PARLEMENT", "COMMUNICATION", "GOUVERNEMENT", "COLLECTIVITE LOCALE", "COMMUNICATION AVEC LE PARLEMENT", "TAXE PROFESSIONNELLE", "FONDS DEPARTEMENTAL DE PEREQUATION", "CENTRALE NUCLEAIRE", "CODE GENERAL DES IMPOTS", "CGI", "FONDS NATIONAL DE PEREQUATION", "COMITE DES FINANCES LOCALES", "FNPTP", "CREATION", "ELECTRICITE", "PRODUCTION", "TAXE D'HABITATION", "TAXE FONCIERE", "PROPRIETE BATIE", "TFPB", "PROPRIETE NON BATIE", "TFPNB", "PYLONE ELECTRIQUE", "TAXE ASSIMILEE", "TAXE REGIONALE", "TAXE SPECIALE D'EQUIPEMENT", "SYNDICAT DE COMMUNE", "IMPOT DIRECT", "IMPOT LOCAL", "DOM" ] }, "TITREFULL": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000886764", "NUM": "80-10", "DATE_PUBLI": "1980-01-11", "DATE_TEXTE": "1980-01-10", "ORIGINE_PUBLI": "JORF du 11 janvier 1980", "PAGE_DEB_PUBLI": 72, "PAGE_FIN_PUBLI": 78 } }, "META_COMMUN": { "ID": "JORFTEXT000000886764", "URL": "texte/version/JORF/TEXT/00/00/00/88/67/JORFTEXT000000886764.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX98010" } }, "RECT": { "CONTENU": "RECT. JO DU 19-01-1980 P190." }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000886764", "cible": true, "cidtexte": "JORFTEXT000000886764", "id": "LEGIARTI000006338619", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006338619", "liens_entrants": true }

Article 34 AUTONOME VIGUEUR, en vigueur depuis le 11/01/1980 (Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE)