{ "article": { "LEGIARTI000006390586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390586", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390586.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L06AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000019284933", "@num": "171 ", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 171\n (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000048626389", "@num": "L454-46", "#text": "Code des impositions sur les biens et services - art. L454-46", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626473", "@num": "L454-77", "#text": "Code des impositions sur les biens et services - art. L454-77", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051149", "@num": "3", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046051155", "@num": "6", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-15 al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346038", "@num": "L233-15", "#text": "CODE DES COMMUNES. - art. L233-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306644", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396499", "@num": "D2333-10", "#text": "Code général des collectivités territoriales - art. D2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637275", "@num": "L2333-14", "#text": "Code général des collectivités territoriales - art. L2333-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736750", "@num": "L2333-15", "#text": "Code général des collectivités territoriales - art. L2333-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069209", "@num": "L2333-16", "#text": "Code général des collectivités territoriales - art. L2333-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390602", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036248", "@num": "L2333-19", "#text": "Code général des collectivités territoriales - art. L2333-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036297", "@num": "L2333-8", "#text": "Code général des collectivités territoriales - art. L2333-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390589", "@num": "L2333-9", "#text": "Code général des collectivités territoriales - art. L2333-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236084", "@num": "L2564-59", "#text": "Code général des collectivités territoriales - art. L2564-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396497", "@num": "R2333-27", "#text": "Code général des collectivités territoriales - art. R2333-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192278", "@fin": "2009-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036304", "@fin": "2009-01-01", "#text": "Sous-section 1 : Assiette de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306577", "@fin": "2024-01-01", "#text": "Sous-section 1 : Assiette de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390586", "@fin": "2009-01-01", "@num": "L2333-6", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036306", "@fin": "2008-08-06", "@num": "L2333-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306579", "@fin": "2011-12-30", "@num": "L2333-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098108", "@fin": "2014-11-08", "@num": "L2333-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736799", "@fin": "2024-01-01", "@num": "L2333-6", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637281", "@fin": "2999-01-01", "@num": "L2333-6", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes peuvent, par délibération du conseil municipal, établir une taxe sur la publicité dans les limites de leur territoire, dans les conditions déterminées par la présente section.
\n
" } }, "LEGIARTI000006306642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 nonies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306642", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306642.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609ATXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 art. 1, 11, 12 1° JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340180", "@num": "1", "#text": "Loi n°96-142 du 21 février 1996 - art. 1 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340191", "@num": "11", "#text": "Loi n°96-142 du 21 février 1996 - art. 11 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000019265397", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393230", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390601", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393444", "@num": "L5722-6", "#text": "Code général des collectivités territoriales - art. L5722-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162709", "@fin": "2000-03-31", "#text": "Section XIII quater : Impositions perçues au profit des communautés de villes.", "@debut": "1992-02-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306640", "@fin": "1995-10-27", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1992-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306641", "@fin": "1996-05-12", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306642", "@fin": "1997-04-11", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306643", "@fin": "2000-03-31", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306644", "@fin": "2005-12-31", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306645", "@fin": "2009-01-01", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306583", "@fin": "2011-01-01", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023216181", "@fin": "2012-01-01", "@num": "1609 nonies D", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communautés de villes peuvent, en outre, percevoir, à la place des communes membres, selon les compétences qui leur sont transférées :
\n
a) La taxe d'enlèvement des ordures ménagères, la redevance d'enlèvement des ordures ménagères sur les terrains de camping ou la redevance pour enlèvement des ordures, déchets et résidus ;
\n
b) La taxe de balayage ;
\n
c) La taxe de séjour, lorsqu'elle répond aux conditions fixées ((aux articles L. 5211-27 et L. 5722-6 du code général des collectivités territoriales)) (M) ;
\n
d) La taxe sur la publicité mentionnée ((aux articles L. 2333-6 et L. 2333-17 du code général des collectivités territoriales)) (M).
\n
(M) Modification de la loi 96-142.
\n
" } }, "LEGIARTI000006306643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 nonies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006306643", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306643.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609ATXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319838", "@num": "33", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 33 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000019265397", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393230", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390601", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393444", "@num": "L5722-6", "#text": "Code général des collectivités territoriales - art. L5722-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162709", "@fin": "2000-03-31", "#text": "Section XIII quater : Impositions perçues au profit des communautés de villes.", "@debut": "1992-02-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306640", "@fin": "1995-10-27", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1992-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306641", "@fin": "1996-05-12", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306642", "@fin": "1997-04-11", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306643", "@fin": "2000-03-31", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306644", "@fin": "2005-12-31", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306645", "@fin": "2009-01-01", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306583", "@fin": "2011-01-01", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023216181", "@fin": "2012-01-01", "@num": "1609 nonies D", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communautés de villes peuvent, en outre, percevoir, à la place des communes membres, selon les compétences qui leur sont transférées :
\n
a) La taxe d'enlèvement des ordures ménagères, la redevance d'enlèvement des ordures ménagères sur les terrains de camping ou la redevance pour enlèvement des ordures, déchets et résidus ;
\n
b) La taxe de balayage ;
\n
c) La taxe de séjour, lorsqu'elle répond aux conditions fixées aux articles L. 5211-27 et L. 5722-6 du code général des collectivités territoriales ;
\n
d) La taxe sur la publicité mentionnée aux articles L. 2333-6 et L. 2333-17 du code général des collectivités territoriales.
\n
((e. la taxe sur les fournitures d'électricité dans les conditions prévues aux articles L. 2333-2 à L. 2333-5 du code général des collectivités territoriales, au lieu et place des communes membres dont la population agglomérée au chef-lieu est inférieure à 2 000 habitants. Dans ce cas, celle-ci est recouvrée sans frais par le distributeur. Le taux de la taxe ne peut dépasser 8 p. 100)) (M).
\n
(M) Modification de la loi 96-1182.
\n
" } }, "LEGIARTI000006306644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 nonies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306644", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306644.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609ATXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12 art. 86 I", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006340610", "@num": "84", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 84 () JORF 13 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006340615", "@num": "89", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 89 () JORF 13 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000019265397", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393230", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390377", "@num": "L2224-13", "#text": "Code général des collectivités territoriales - art. L2224-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390601", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393444", "@num": "L5722-6", "#text": "Code général des collectivités territoriales - art. L5722-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070633", "#text": "Code général des collectivités territoriales L2224-13, L5211-27, L5722-6, L2333-6, L2333-17, L2333-2 à L2333-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-05-16 6F-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-26 6F-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163060", "@fin": "2011-06-01", "#text": "Section XIII quater : Impositions perçues par les groupements substitués aux communes pour l'application des dispositions relatives à la taxe professionnelle", "@debut": "1999-07-13" }, { "@id": "LEGISCTA000026016273", "@fin": "2999-01-01", "#text": "Section XIII quater : Impositions perçues par les groupements substitués aux communes pour l'application des dispositions relatives à la cotisation foncière des entreprises, à la cotisation sur la valeur ajoutée des entreprises, à l'imposition forfaitaire sur les entreprises de réseaux et à la taxe additionnelle à la taxe foncière sur les propriétés non bâties", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006306640", "@fin": "1995-10-27", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1992-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306641", "@fin": "1996-05-12", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306642", "@fin": "1997-04-11", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306643", "@fin": "2000-03-31", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306644", "@fin": "2005-12-31", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306645", "@fin": "2009-01-01", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306583", "@fin": "2011-01-01", "@num": "1609 nonies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023216181", "@fin": "2012-01-01", "@num": "1609 nonies D", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communautés d'agglomération peuvent, en outre, percevoir, à la place des communes membres, selon les compétences qui leur sont transférées :
\n
a. La taxe d'enlèvement des ordures ménagères dès lors qu'elles bénéficient du transfert de la compétence prévue à l'article L. 2224-13 du code général des collectivités territoriales et assurent au moins la collecte des déchets des ménages ;
\n
b) La taxe de balayage ;
\n
c) La taxe de séjour, lorsqu'elle répond aux conditions fixées aux articles L. 5211-27 et L. 5722-6 du code général des collectivités territoriales ;
\n
d) La taxe sur la publicité mentionnée aux articles L. 2333-6 et L. 2333-17 du code général des collectivités territoriales.
\n
e) la taxe sur les fournitures d'électricité dans les conditions prévues aux articles L. 2333-2 à L. 2333-5 du code général des collectivités territoriales, au lieu et place des communes membres dont la population agglomérée au chef-lieu est inférieure à 2 000 habitants. Dans ce cas, celle-ci est recouvrée sans frais par le distributeur. Le taux de la taxe ne peut dépasser 8 p. 100.
" } }, "LEGIARTI000006346037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1977-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006346037", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L15AAXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27 JORF et JONC 3 février 1977 date d'entrée en vigueur élection des maires", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006338250", "@num": "9", "#text": "Loi n°77-744 du 8 juillet 1977 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704669", "@numtexte": "77-744", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-08" }, { "@id": "LEGIARTI000006273071", "@num": "8", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273163", "@num": "40", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273377", "@num": "55", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006345811", "@num": "L233-16", "#text": "CODE DES COMMUNES. - art. L233-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345811", "@num": "L233-16", "#text": "CODE DES COMMUNES. - art. L233-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345812", "@num": "L233-18", "#text": "CODE DES COMMUNES. - art. L233-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345814", "@num": "L233-20", "#text": "CODE DES COMMUNES. - art. L233-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346045", "@num": "L233-21", "#text": "CODE DES COMMUNES. - art. L233-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345817", "@num": "L233-26", "#text": "CODE DES COMMUNES. - art. L233-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346117", "@num": "L233-85", "#text": "CODE DES COMMUNES. - art. L233-85 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348066", "@num": "R233-37", "#text": "CODE DES COMMUNES. - art. R233-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306641", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311126", "@num": "944", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 944 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de l'administration communale 205 modifié", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-16 à L233-20", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180310", "@fin": "1983-01-01", "#text": "Dispositions générales.", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163467", "@fin": "1983-01-01", "#text": "Taxe sur la publicité", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148039", "@fin": "1988-12-30", "#text": "Taxes, redevances ou versements autres que ceux prévus par le code général des impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134613", "@fin": "1988-12-30", "#text": "RECETTES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115371", "@fin": "1996-02-24", "#text": "FINANCES COMMUNALES", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346037", "@fin": "1983-01-01", "@num": "L233-15", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346038", "@fin": "1996-02-24", "@num": "L233-15", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes peuvent, par délibération du conseil municipal, établir une taxe sur la publicité dans les limites de leur territoire, dans les conditions déterminées par la présente section.
\n
" } }, "LEGIARTI000006346038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-15", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1996-02-24", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006346038", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L15AAXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1007", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006338250", "@num": "9", "#text": "Loi n°77-744 du 8 juillet 1977 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704669", "@numtexte": "77-744", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-08" }, { "@id": "LEGIARTI000006273071", "@num": "8", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273163", "@num": "40", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273377", "@num": "55", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273802", "@num": "16", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 16 () JORF 31 décembre 1982 en vigueur le 1er janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006340192", "@num": "12", "#text": "Loi n°96-142 du 21 février 1996 - art. 12 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006345811", "@num": "L233-16", "#text": "CODE DES COMMUNES. - art. L233-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345812", "@num": "L233-18", "#text": "CODE DES COMMUNES. - art. L233-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345814", "@num": "L233-20", "#text": "CODE DES COMMUNES. - art. L233-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346045", "@num": "L233-21", "#text": "CODE DES COMMUNES. - art. L233-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345817", "@num": "L233-26", "#text": "CODE DES COMMUNES. - art. L233-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346109", "@num": "L233-81", "#text": "CODE DES COMMUNES. - art. L233-81 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346117", "@num": "L233-85", "#text": "CODE DES COMMUNES. - art. L233-85 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348066", "@num": "R233-37", "#text": "CODE DES COMMUNES. - art. R233-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306641", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311126", "@num": "944", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 944 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de l'administration communale 205 modifié", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180284", "@fin": "1996-02-24", "#text": "SOUS-SECTION 1 : Dispositions générales.", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163436", "@fin": "1996-02-24", "#text": "SECTION 3 : Taxe sur la publicité", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148014", "@fin": "1996-02-24", "#text": "CHAPITRE 3 : Taxes, redevances ou versements autres que ceux prévus par le code général des Impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134607", "@fin": "1996-02-24", "#text": "TITRE 3 : Recettes", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115370", "@fin": "1996-02-24", "#text": "LIVRE 2 : Finances communales", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346037", "@fin": "1983-01-01", "@num": "L233-15", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346038", "@fin": "1996-02-24", "@num": "L233-15", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes peuvent, par délibération du conseil municipal, établir une taxe sur la publicité dans les limites de leur territoire, dans les conditions déterminées par la présente section.
\n
Les communes peuvent également, et quelle que soit la décision prise en application du premier alinéa du présent article ou de l'article L. 233-81, établir par délibération spéciale une taxe sur la publicité frappant les véhicules terrestres circulant sur leur territoire lorsque ces véhicules sont utilisés ou équipés aux fins essentiellement de servir de support à de la publicité ou à des préenseignes. Cette délibération prend effet à la date d'exigibilité de la taxe différentielle sur les véhicules à moteur prévue à l'article 1007 du code général des impôts, sous réserve que cette dernière date soit postérieure de trois mois au moins à la date à laquelle la délibération du conseil municipal est devenue définitive. Les communes peuvent décider l'exonération de la taxe à l'occasion de manifestations particulières.
" } }, "LEGIARTI000006390588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390588", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390588.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L08AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. B", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025098072", "@num": "L2333-9", "#text": "Code général des collectivités territoriales - art. L2333-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192279", "@fin": "2009-01-01", "#text": "Sous-section 2 : Assiette de la taxe et exonérations.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036295", "@fin": "2009-01-01", "#text": "Sous-section 2 : Tarifs de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306568", "@fin": "2024-01-01", "#text": "Sous-section 2 : Tarifs de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390588", "@fin": "2009-01-01", "@num": "L2333-8", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036297", "@fin": "2008-08-06", "@num": "L2333-8", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306570", "@fin": "2011-12-30", "@num": "L2333-8", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098083", "@fin": "2014-11-08", "@num": "L2333-8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029736783", "@fin": "2024-01-01", "@num": "L2333-8", "@etat": "ABROGE", "@debut": "2014-11-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les affiches et panneaux publicitaires de spectacles sont dispensés du paiement de la taxe instituée par l'article L. 2333-6.
\n
" } }, "LEGIARTI000006390589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390589", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390589.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L09AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. E et par. J", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGITEXT000027538226", "#text": "Arrêté du 10 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027537944", "@nortexte": "INTB1313349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-10" }, { "@id": "LEGIARTI000027538235", "@num": "1", "#text": "Arrêté du 10 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027537944", "@nortexte": "INTB1313349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-10" }, { "@id": "LEGITEXT000028888259", "#text": "Arrêté du 18 avril 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028887579", "@nortexte": "INTB1404278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-18" }, { "@id": "LEGIARTI000028888268", "@num": "1", "#text": "Arrêté du 18 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028887579", "@nortexte": "INTB1404278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-18" }, { "@id": "LEGIARTI000006396484", "@num": "D2333-14", "#text": "Code général des collectivités territoriales - art. D2333-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068840", "@num": "L2333-10", "#text": "Code général des collectivités territoriales - art. L2333-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069209", "@num": "L2333-16", "#text": "Code général des collectivités territoriales - art. L2333-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192279", "@fin": "2009-01-01", "#text": "Sous-section 2 : Assiette de la taxe et exonérations.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036295", "@fin": "2009-01-01", "#text": "Sous-section 2 : Tarifs de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306568", "@fin": "2024-01-01", "#text": "Sous-section 2 : Tarifs de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390589", "@fin": "2009-01-01", "@num": "L2333-9", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036292", "@fin": "2008-08-06", "@num": "L2333-9", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020050176", "@fin": "2011-12-30", "@num": "L2333-9", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098072", "@fin": "2014-11-08", "@num": "L2333-9", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029736770", "@fin": "2024-01-01", "@num": "L2333-9", "@etat": "ABROGE", "@debut": "2014-11-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ne peuvent être taxés l'affichage dans les lieux couverts régi s par des règlements spéciaux, l'affichage effectué par la société nationale des chemins de fer français, la régie autonome des transports parisiens, les transports régionaux ou locaux pour leurs besoins et services, l'affichage dans les locaux ou voitures de la société nationale des chemins de fer français, de la régie autonome des transports parisiens, des transports régionaux ou locaux.
\n
Les affiches, réclames et enseignes exonérées du droit de timbre perçu au profit de l'Etat antérieurement au 1er janvier 1949 sont dispensées de la taxe sur la publicité instituée par l'article L. 2333-6. La liste en est établie par arrêté interministériel.
" } }, "LEGIARTI000006390601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390601", "URL": "article/LEGI/ARTI/00/00/06/39/06/LEGIARTI000006390601.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L17AXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-15 al. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306644", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396502", "@num": "D2333-29", "#text": "Code général des collectivités territoriales - art. D2333-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396505", "@num": "D2333-32", "#text": "Code général des collectivités territoriales - art. D2333-32 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036253", "@num": "L2333-18", "#text": "Code général des collectivités territoriales - art. L2333-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036248", "@num": "L2333-19", "#text": "Code général des collectivités territoriales - art. L2333-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390610", "@num": "L2333-21", "#text": "Code général des collectivités territoriales - art. L2333-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181007", "@fin": "1996-02-24", "#text": "Section 4 : Taxe sur les véhicules publicitaires.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000019306515", "@fin": "2009-01-01", "#text": "Section 4 : Taxe sur les véhicules publicitaires.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390601", "@fin": "2005-12-31", "@num": "L2333-17", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006390602", "@fin": "2009-01-01", "@num": "L2333-17", "@etat": "ABROGE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036259", "@fin": "2008-08-06", "@num": "L2333-17", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- Les communes peuvent également, et quelle que soit la décision prise en application de l'article L. 2333-6 ou de l'article L. 2333-21, établir par délibération spéciale une taxe sur la publicité frappant les véhicules terrestres circulant sur leur territoire lorsque ces véhicules sont utilisés ou équipés aux fins essentiellement de servir de support à de la publicité ou à des préenseignes. Cette délibération prend effet à la date d'exigibilité de la taxe différentielle sur les véhicules à moteur prévue à l'article 1599 C du code général des impôts, sous réserve que cette dernière date soit postérieure de trois mois au moins à la date à laquelle la délibération du conseil municipal est devenue définitive. Les communes peuvent décider l'exonération de la taxe à l'occasion de manifestations particulières.
\n
" } }, "LEGIARTI000006390602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006390602", "URL": "article/LEGI/ARTI/00/00/06/39/06/LEGIARTI000006390602.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L17AXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 C à 1599 K", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006322420", "@num": "14", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 14 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000019284933", "@num": "171 ", "#text": "LOI n°2008-776 du 4 août 2008 - art. 171\n (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-15 al. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306644", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396502", "@num": "D2333-29", "#text": "Code général des collectivités territoriales - art. D2333-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396505", "@num": "D2333-32", "#text": "Code général des collectivités territoriales - art. D2333-32 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036253", "@num": "L2333-18", "#text": "Code général des collectivités territoriales - art. L2333-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036248", "@num": "L2333-19", "#text": "Code général des collectivités territoriales - art. L2333-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390610", "@num": "L2333-21", "#text": "Code général des collectivités territoriales - art. L2333-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181007", "@fin": "1996-02-24", "#text": "Section 4 : Taxe sur les véhicules publicitaires.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000019306515", "@fin": "2009-01-01", "#text": "Section 4 : Taxe sur les véhicules publicitaires.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390601", "@fin": "2005-12-31", "@num": "L2333-17", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006390602", "@fin": "2009-01-01", "@num": "L2333-17", "@etat": "ABROGE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036259", "@fin": "2008-08-06", "@num": "L2333-17", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes peuvent également, et quelle que soit la décision prise en application de l'article L. 2333-6 ou de l'article L. 2333-21, établir par délibération spéciale une taxe sur la publicité frappant les véhicules terrestres circulant sur leur territoire lorsque ces véhicules sont utilisés ou équipés aux fins essentiellement de servir de support à de la publicité ou à des préenseignes. Cette délibération prend effet à la date d'exigibilité de la taxe différentielle sur les véhicules à moteur prévue aux articles 1599 C à 1599 K du code général des impôts dans leur version applicable avant le 1er janvier 2006, sous réserve que cette dernière date soit postérieure de trois mois au moins à la date à laquelle la délibération du conseil municipal est devenue définitive. Les communes peuvent décider l'exonération de la taxe à l'occasion de manifestations particulières.
\n
" } }, "LEGIARTI000006391519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2572-58", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-31", "DATE_DEBUT": "2007-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006391519", "URL": "article/LEGI/ARTI/00/00/06/39/15/LEGIARTI000006391519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2572L58AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006400775", "@num": "2", "#text": "Ordonnance n°2007-1434 du 5 octobre 2007 - art. 2 () JORF 6 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000252496", "@nortexte": "IOCX0765544R", "@numtexte": "2007-1434", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-10-05" }, { "@id": "LEGIARTI000023176274", "@num": "2", "#text": "LOI n°2010-1487 du 7 décembre 2010 art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023174577", "@nortexte": "IOCX1014249L", "@numtexte": "2010-1487", "@typelien": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000006390575", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. 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I.-Sont applicables aux communes de Mayotte les articles :

\nL. 2333-1 ;

\nL. 2333-6 à L. 2333-16 ;

\nL. 2333-17, à l'exception de sa deuxième phrase, à L. 2333-20 ;

\nL. 2333-21 à L. 2333-25 ;

\nL. 2333-26 à L. 2333-31 et L. 2333-35 à L. 2333-46-1 ;

\nL. 2333-76 à L. 2333-80 ;

\nL. 2333-87 à L. 2333-91.

II.-Pour son application à Mayotte, l'article L. 2333-29 est ainsi rédigé :

\" Art.L. 2333-29.-La taxe de séjour est établie sur les personnes qui ne sont pas domiciliées dans la commune et n'y possèdent pas une résidence. \"

III.-Pour leur application à Mayotte, les articles L. 2333-30, L. 2333-35, L. 2333-42 et L. 2333-43 sont ainsi modifiés :

1° Aux articles L. 2333-30, L. 2333-35 et L. 2333-42, les mots : \" décret \" et \" le décret \" sont remplacés respectivement par les mots : \" arrêté du représentant de l'Etat à Mayotte \" et : \" l'arrêté du représentant de l'Etat à Mayotte \" ;

2° A l'article L. 2333-43, il est inséré après les mots : \" L. 2333-42 \" et \" L. 2333-29 \" les mots : \" tel que rendu applicable à Mayotte par l'article L. 2572-58 \".

IV.-Pour l'application de l'article L. 2333-78 à Mayotte, la date du 1er janvier 1993 est remplacée par le 1er janvier 2004.

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Toute infraction aux dispositions des articles L. 2333-6, L. 2333-7, L. 2333-10 et L. 2333-11, ainsi qu'à celles des articles D. 2333-15 à D. 2333-25 et des arrêtés pris pour leur application sera punie des peines d'amendes prévues pour les contraventions de la 1re classe. Chaque affiche, réclame ou enseigne donne lieu à une infraction distincte.
\n
Pour les affiches lumineuses mentionnées au 5° de l'article L. 2333-7, cette amende est encourue pour chaque annonce.
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Lorsqu'une commune décide d'établir à son profit la taxe sur la publicité prévue par l'article L. 2333-6, cette taxe s'applique sans exception à tous les modes de publicité mentionnés à l'article L. 2333-7.
\n
Elle est perçue selon les modalités prévues par les dispositions de la présente section.
" } }, "LEGIARTI000018036248": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-19", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036248", "URL": "article/LEGI/ARTI/00/00/18/03/62/LEGIARTI000018036248.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885166", "@num": "73", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 73", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000006346047", "@num": "L233-23", "#text": "CODE DES COMMUNES. - art. L233-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396503", "@num": "D2333-30", "#text": "Code général des collectivités territoriales - art. D2333-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390601", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006390605", "@fin": "2009-01-01", "@num": "L2333-19", "@etat": "ABROGE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036248", "@fin": "2008-08-06", "@num": "L2333-19", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute infraction aux dispositions des articles L. 2333-6 à L. 2333-16, ainsi qu'à celles des dispositions réglementaires prises pour leur application, est punie d'une amende contraventionnelle dont le taux est fixé par décret en Conseil d'Etat.
\n
Lorsque la contravention a entraîné le défaut de paiement, dans le délai légal, de tout ou partie de la taxe, le tribunal de police condamne en outre le contrevenant au paiement du quintuple des droits dont la commune a été privée.
\n
Le recouvrement des amendes peut être poursuivi selon les modalités prévues à l'article L. 2333-17.\n
\n
Les communes sont admises à recourir aux agents de la force publique pour assurer le contrôle de la taxe et pour constater les contraventions.

" } }, "LEGIARTI000018036297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-8", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036297", "URL": "article/LEGI/ARTI/00/00/18/03/62/LEGIARTI000018036297.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. B", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000017885166", "@num": "73", "#text": "LOI n°2007-1824 du 25 décembre 2007 - art. 73 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025098072", "@num": "L2333-9", "#text": "Code général des collectivités territoriales - art. L2333-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192278", "@fin": "2009-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036304", "@fin": "2009-01-01", "#text": "Sous-section 1 : Assiette de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306577", "@fin": "2024-01-01", "#text": "Sous-section 1 : Assiette de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390588", "@fin": "2009-01-01", "@num": "L2333-8", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036297", "@fin": "2008-08-06", "@num": "L2333-8", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306570", "@fin": "2011-12-30", "@num": "L2333-8", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098083", "@fin": "2014-11-08", "@num": "L2333-8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029736783", "@fin": "2024-01-01", "@num": "L2333-8", "@etat": "ABROGE", "@debut": "2014-11-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont dispensés du paiement des taxes instituées par l'article L. 2333-6 :
\n
-les affiches et panneaux publicitaires de spectacles ;
\n
-l'affichage dans les lieux couverts régis par des règlements spéciaux, l'affichage effectué par la Société nationale des chemins de fer français, la Régie autonome des transports parisiens et les transports régionaux ou locaux pour leurs besoins et services et l'affichage dans les locaux ou voitures de la Société nationale des chemins de fer français, de la Régie autonome des transports parisiens et des transports régionaux ou locaux.

" } }, "LEGIARTI000019284933": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019284933", "URL": "article/LEGI/ARTI/00/00/19/28/49/LEGIARTI000019284933.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885166", "@num": "73", "#text": "LOI n°2007-1824 du 25 décembre 2007 - art. 73 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000019306583", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306581", "#text": "Code général des collectivités territoriales - Section 3 : Taxe locale sur la publicité extéri... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306515", "#text": "Code général des collectivités territoriales - Section 4 : Taxe sur les véhicules publicitaires. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306510", "#text": "Code général des collectivités territoriales - Section 5 : Taxe communale sur les emplacements... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306577", "#text": "Code général des collectivités territoriales - Sous-section 1 : Assiette de la taxe locale sur... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306568", "#text": "Code général des collectivités territoriales - Sous-section 2 : Tarifs de la taxe locale sur l... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306551", "#text": "Code général des collectivités territoriales - Sous-section 3 : Paiement et recouvrement de la... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306542", "#text": "Code général des collectivités territoriales - Sous-section 4 : Sanctions applicables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019306534", "#text": "Code général des collectivités territoriales - Sous-section 5 : Dispositions transitoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306559", "@num": "L2333-10", "#text": "Code général des collectivités territoriales - art. L2333-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306556", "@num": "L2333-11", "#text": "Code général des collectivités territoriales - art. L2333-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306553", "@num": "L2333-12", "#text": "Code général des collectivités territoriales - art. L2333-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025200518", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306544", "@num": "L2333-14", "#text": "Code général des collectivités territoriales - art. L2333-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306536", "@num": "L2333-15", "#text": "Code général des collectivités territoriales - art. L2333-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306528", "@num": "L2333-16", "#text": "Code général des collectivités territoriales - art. L2333-16 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390602", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390604", "@num": "L2333-18", "#text": "Code général des collectivités territoriales - art. L2333-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390605", "@num": "L2333-19", "#text": "Code général des collectivités territoriales - art. L2333-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390606", "@num": "L2333-20", "#text": "Code général des collectivités territoriales - art. L2333-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390611", "@num": "L2333-21", "#text": "Code général des collectivités territoriales - art. L2333-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390612", "@num": "L2333-22", "#text": "Code général des collectivités territoriales - art. L2333-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390614", "@num": "L2333-23", "#text": "Code général des collectivités territoriales - art. L2333-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390616", "@num": "L2333-25", "#text": "Code général des collectivités territoriales - art. L2333-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306579", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306573", "@num": "L2333-7", "#text": "Code général des collectivités territoriales - art. L2333-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306570", "@num": "L2333-8", "#text": "Code général des collectivités territoriales - art. L2333-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020050176", "@num": "L2333-9", "#text": "Code général des collectivités territoriales - art. L2333-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019284920", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS DIVERSES ET FINALES", "@debut": "2008-08-06" } ] }, "@cid": "JORFTEXT000019283050", "@nor": "ECEX0808477L", "@num": "2008-776", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019283050", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2008-08-06", "@id_txt": "LEGITEXT000019284897", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" } ], "@date_publi": "2008-08-05", "@date_signature": "2008-08-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019284933", "@fin": "2999-01-01", "@num": "171 ", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019283129", "@fin": "2999-01-01", "@num": "171 ", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I, II.-A modifié les dispositions suivantes :

\n
-Code général des collectivités territoriales
\n

\n
\nArt. L2333-17, Art. L2333-18, Art. L2333-19, Sct. Section 4 : Taxe sur les véhicules publicitaires., Art. L2333-20, Sct. Section 5 : Taxe communale sur les emplacements publicitaires fixes., Art. L2333-21, Art. L2333-22, Art. L2333-23, \nArt. L2333-24, Art. L2333-25\n
\n

A modifié les dispositions suivantes :

-LOI n° 2007-1824 du 25 décembre 2007
\nArt. 73 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nSct. Section 3 : Taxe locale sur la publicité extérieure, Art. L2333-6, Sct. Sous-section 1 : Assiette de la taxe locale sur la publicité extérieure, Art. L2333-7, Art. L2333-8, Sct. Sous-section 2 : Tarifs de la taxe locale sur la publicité extérieure, Art. L2333-9, Art. L2333-10, Art. L2333-11, Art. L2333-12, Sct. Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure, Art. L2333-13, Art. L2333-14, Sct. Sous-section 4 : Sanctions applicables, Art. L2333-15, Sct. Sous-section 5 : Dispositions transitoires, Art. L2333-16 \n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 1609 nonies D \n
\n

\n
\n

III.-1. Les I et II entrent en vigueur à compter du 1er janvier 2009.

2. Par dérogation à l'article L. 2333-6 du code général des collectivités territoriales, dans sa rédaction résultant du présent article, les délibérations relatives, pour ce qui concerne l'année 2009, à la taxe locale sur la publicité extérieure, doivent être prises au plus tard le 1er novembre 2008.
\n

" } }, "LEGIARTI000023236084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2564-59", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000023236084", "URL": "article/LEGI/ARTI/00/00/23/23/60/LEGIARTI000023236084.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023176274", "@num": "2", "#text": "LOI n°2010-1487\n du 7 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023174577", "@nortexte": "IOCX1014249L", "@numtexte": "2010-1487", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000024893717", "@num": "1", "#text": "Ordonnance n°2011-1708\n du 1er décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024893248", "@nortexte": "OMEO1128061R", "@numtexte": "2011-1708", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-01" }, { "@id": "LEGIARTI000006390575", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. 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L2333-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390650", "@num": "L2333-42", "#text": "Code général des collectivités territoriales - art. L2333-42", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390654", "@num": "L2333-43", "#text": "Code général des collectivités territoriales - art. L2333-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390708", "@num": "L2333-76", "#text": "Code général des collectivités territoriales - art. L2333-76", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390714", "@num": "L2333-78", "#text": "Code général des collectivités territoriales - art. L2333-78", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390730", "@num": "L2333-87", "#text": "Code général des collectivités territoriales - art. L2333-87", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023829214", "@fin": "2012-01-01", "#text": "Paragraphe 2 : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901218", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Contributions et taxes", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023829212", "@fin": "2012-01-01", "#text": "Sous-section 3 : Recettes", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901233", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recettes", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023829094", "@fin": "2012-01-01", "#text": "Section 4 : Finances communales", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901256", "@fin": "2999-01-01", "#text": "Section 4 : Finances communales", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023828880", "@fin": "2012-01-01", "#text": "CHAPITRE IV : Dispositions applicables aux communes de Mayotte", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901370", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Dispositions applicables aux communes de Mayotte", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149254", "@fin": "2999-01-01", "#text": "TITRE VI : COMMUNES DES DÉPARTEMENTS D'OUTRE-MER", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135496", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS PARTICULIÈRES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023236084", "@fin": "2012-01-01", "@num": "L2564-59", "@etat": "ABROGE", "@debut": "2011-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sont applicables aux communes de Mayotte les articles :

\nL. 2333-1 ;

\nL. 2333-6 à L. 2333-16 ;

L. 2333-17, à l'exception de sa deuxième phrase, à L. 2333-20 ;

L. 2333-21 à L. 2333-25 ;

\nL. 2333-26 à L. 2333-31 et L. 2333-35 à L. 2333-46-1 ;

\nL. 2333-76 à L. 2333-80 ;

\nL. 2333-87 à L. 2333-91.

II.-Pour son application à Mayotte, l'article L. 2333-29 est ainsi rédigé :

\" Art. L. 2333-29.-La taxe de séjour est établie sur les personnes qui ne sont pas domiciliées dans la commune et n'y possèdent pas une résidence. \"

III.-Pour leur application à Mayotte, les articles L. 2333-30, L. 2333-35, L. 2333-42 et L. 2333-43 sont ainsi modifiés :

2° A l'article L. 2333-43, il est inséré après les mots : \" L. 2333-42 \" et \" L. 2333-29 \" les mots : \" tel que rendu applicable à Mayotte par l'article L. 2572-58 \".

IV.-Pour l'application de l'article L. 2333-78 à Mayotte, la date du 1er janvier 1993 est remplacée par le 1er janvier 2004.

" } }, "LEGIARTI000025068968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025068968", "URL": "article/LEGI/ARTI/00/00/25/06/89/LEGIARTI000025068968.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. 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R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est payable, sur la base d'un titre de recette établi au vu d'une déclaration annuelle ou d'une déclaration complémentaire de l'exploitant du support publicitaire, à la commune ou à l'établissement public de coopération intercommunale cité à l'article L. 2333-6. La déclaration annuelle doit être effectuée avant le 1er mars de l'année d'imposition pour les supports existant au 1er janvier. L'installation ou la suppression d'un support publicitaire après le 1er janvier fait l'objet d'une déclaration dans les deux mois.
\n
A défaut de déclaration de l'exploitant, la commune ou l'établissement public de coopération intercommunale peut procéder à une taxation d'office.
\n
Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition.

" } }, "LEGIARTI000025069029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025069029", "URL": "article/LEGI/ARTI/00/00/25/06/90/LEGIARTI000025069029.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000025062689", "@num": "75", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000006390597", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'à défaut de déclaration des supports publicitaires dans les délais fixés aux articles L. 2333-13 et L. 2333-14 ou lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, le redevable est puni d'une amende à l'issue d'une procédure de rehaussement contradictoire. Cette procédure ainsi que le taux de l'amende sont fixés par décret en Conseil d'Etat.

Le tribunal de police peut en outre condamner le contrevenant au paiement du quintuple des droits dont la commune ou l'établissement de coopération intercommunale à fiscalité propre a été privé.

Le montant des amendes et des condamnations prononcées en vertu du deuxième alinéa du présent article est affecté à la commune ou à l'établissement de coopération intercommunale cité à l'article L. 2333-6.

Les communes et les établissements publics de coopération intercommunale sont admis à recourir aux agents de la force publique pour assurer le contrôle de la taxe et pour constater les contraventions.

" } }, "LEGIARTI000025069209": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-16", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025069209", "URL": "article/LEGI/ARTI/00/00/25/06/92/LEGIARTI000025069209.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2013-351 QPC du 25 octobre 2013 (NOR : CSCX1326824S), le Conseil constitutionnel a déclaré les paragraphes A et D de l'article L. 2333-16 du code général des collectivités territoriales, dans leur rédaction issue de l'article 171 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie, contraires à la Constitution. La déclaration d'inconstitutionnalité de l'article 1er prend effet à compter de la publication de la présente décision dans les conditions prévues au considérant 18.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. K", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000025062689", "@num": "75", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000048624926", "@num": "17", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000025068873", "@num": "L2333-11", "#text": "Code général des collectivités territoriales - art. L2333-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068914", "@num": "L2333-12", "#text": "Code général des collectivités territoriales - art. L2333-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390610", "@num": "L2333-21", "#text": "Code général des collectivités territoriales - art. L2333-21", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736770", "@num": "L2333-9", "#text": "Code général des collectivités territoriales - art. L2333-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382435", "@num": "L2334-2", "#text": "Code général des collectivités territoriales - art. L2334-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192282", "@fin": "2009-01-01", "#text": "Sous-section 5 : Sanctions applicables.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000019306534", "@fin": "2024-01-01", "#text": "Sous-section 5 : Dispositions transitoires", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390600", "@fin": "2009-01-01", "@num": "L2333-16", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036263", "@fin": "2008-08-06", "@num": "L2333-16", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306528", "@fin": "2011-12-30", "@num": "L2333-16", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025069209", "@fin": "2024-01-01", "@num": "L2333-16", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A. – Pour les communes percevant en 2008 la taxe prévue par l'article L. 2333-6 ou celle prévue par l'article L. 2333-21, dans leur rédaction antérieure au 1er janvier 2009, cette taxe est remplacée, à compter du 1er janvier 2009, par celle prévue par l'article L. 2333-6.

B. – Pour chaque commune, est déterminé un tarif de référence.

1. Ce tarif de référence est égal :

a) A 35 € par mètre carré pour les communes de plus de 100 000 habitants percevant en 2008 la taxe sur la publicité extérieure frappant les affiches, réclames et enseignes lumineuses, prévue par l'article L. 2333-6 dans sa rédaction antérieure au 1er janvier 2009 ;

b) A 15 € par mètre carré pour les autres communes.

2. Par dérogation au 1, les communes percevant en 2008 la taxe prévue par l'article L. 2333-6 ou celle prévue par l'article L. 2333-21, dans leur rédaction antérieure au 1er janvier 2009, peuvent procéder au calcul de leur tarif de référence. Ce tarif est alors égal au rapport entre :

– d'une part, le produit de référence résultant de l'application des tarifs en vigueur en 2008 aux dispositifs publicitaires et aux préenseignes présents sur le territoire de la commune au 1er octobre 2008. Si la commune applique en 2008 la taxe sur la publicité extérieure frappant les affiches, réclames et enseignes lumineuses, prévue par l'article L. 2333-6 dans sa rédaction antérieure au 1er janvier 2009, ce produit de référence est calculé, pour les dispositifs relevant des première et deuxième catégories de cette taxe, en retenant l'hypothèse d'un taux de rotation des affiches de 44 par an ;

– d'autre part, la superficie totale de ces dispositifs publicitaires au 1er octobre 2008, majorée, le cas échéant, conformément au C de l'article L. 2333-9.

Les données nécessaires à ce calcul doivent être déclarées par l'exploitant du dispositif au plus tard le 1er décembre 2008.

Les communes faisant application du présent 2 déterminent le tarif applicable en 2009 sur la base d'une estimation de leur tarif de référence. La régularisation éventuelle auprès des contribuables est réalisée en 2010, lors du paiement de la taxe.

C. – A compter du 1er janvier 2009, dans chaque commune, pour les supports publicitaires autres que ceux apposés sur les éléments de mobilier urbain, les tarifs maximaux prévus au B de l'article L. 2333-9 évoluent progressivement du tarif de référence prévu au B du présent article vers les montants prévus au B de l'article L. 2333-9.

De 2009 à 2013, cette évolution s'effectue dans la limite d'une augmentation ou d'une diminution égale à un cinquième de l'écart entre le tarif de référence prévu par le B du présent article et les tarifs prévus au B de l'article L. 2333-9.

D. – Les supports publicitaires apposés sur des éléments de mobilier urbain et mis à la disposition d'une collectivité territoriale avant le 1er janvier 2009, ou dans le cadre d'un appel d'offres lancé avant le 1er octobre 2008, ainsi que les supports dépendant, au 1er janvier 2009, d'une concession municipale d'affichage, sont soumis aux dispositions suivantes :

– les supports soumis en 2008 à la taxe sur la publicité extérieure frappant les affiches, réclames et enseignes lumineuses, prévue par l'article L. 2333-6 dans sa rédaction antérieure au 1er janvier 2009, sont imposés au même tarif que celui appliqué en 2008 et, le cas échéant, aux mêmes droits de voirie, jusqu'à l'échéance du contrat ou de la convention ;

– les autres supports ne sont pas imposés, jusqu'à l'échéance du contrat ou de la convention.

" } }, "LEGIARTI000026949653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949653", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949653.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de Lyon à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000028419312", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000006390597", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A défaut de déclaration des supports publicitaires dans les délais fixés aux articles L. 2333-13 et L. 2333-14 ou lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, le redevable est puni d'une amende dont le taux est fixé par décret en Conseil d'Etat. Cette procédure ainsi que le taux de l'amende sont fixés par décret en Conseil d'Etat.

" } }, "LEGIARTI000026949659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949659", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949659.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de lyon à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000028419312", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046053185", "@num": "R2333-10", "#text": "Code général des collectivités territoriales - art. R2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167785", "@num": "R2333-13", "#text": "Code général des collectivités territoriales - art. R2333-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167832", "@num": "R2333-15", "#text": "Code général des collectivités territoriales - art. R2333-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167855", "@num": "R2333-16", "#text": "Code général des collectivités territoriales - art. R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n
\n

A défaut de transmission de déclaration par l'exploitant, la commune ou l'établissement public de coopération intercommunale peut procéder à une taxation d'office. Cette procédure est fixée par décret en Conseil d'Etat.

\n
\n

Lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, la commune ou l'établissement public de coopération intercommunale peut établir une imposition complémentaire à l'issue d'une procédure de rehaussement contradictoire. Cette procédure est fixée par décret en Conseil d'Etat.

\n
\n
\n

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition.

" } }, "LEGIARTI000029736750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2014-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029736750", "URL": "article/LEGI/ARTI/00/00/29/73/67/LEGIARTI000029736750.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 III de l'ordonnance n° 2014-1335 du 6 novembre 2014 les présentes dispositions s'appliquent à compter des impositions dues au titre de 2015.

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de Lyon à compter du 1er janvier 2015.

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000029736689", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000029718210", "@num": "8", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000006390597", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant des amendes et des condamnations prononcées en vertu du deuxième alinéa du présent article est affecté à la commune, à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon cité à l'article L. 2333-6.

Les communes, les établissements publics de coopération intercommunale à fiscalité propre et la métropole de Lyon sont admis à recourir aux agents de la force publique pour assurer le contrôle de la taxe et pour constater les contraventions.

" } }, "LEGIARTI000044982808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982808", "URL": "article/LEGI/ARTI/00/00/44/98/28/LEGIARTI000044982808.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° de l’article 41 de l’ordonnance n°2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales, ces dispositions sont abrogées à compter de l’entrée en vigueur des dispositions prises en applications ou pour l’application des dispositions législatives qui les remplacent.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000044794510", "@num": "100", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046053185", "@num": "R2333-10", "#text": "Code général des collectivités territoriales - art. R2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167785", "@num": "R2333-13", "#text": "Code général des collectivités territoriales - art. R2333-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167832", "@num": "R2333-15", "#text": "Code général des collectivités territoriales - art. R2333-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167855", "@num": "R2333-16", "#text": "Code général des collectivités territoriales - art. R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est payable, sur la base d'un titre de recette établi au vu d'une déclaration de l'exploitant du support publicitaire, à la commune, à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon cité à l'article L. 2333-6. La déclaration doit être effectuée dans les deux mois qui suivent l'installation, le remplacement ou la suppression de tout support publicitaire. L'installation ou la suppression d'un support publicitaire après le 1er janvier fait l'objet d'une déclaration dans les deux mois.

A défaut de transmission de déclaration par l'exploitant, la commune, l'établissement public de coopération intercommunale à fiscalité propre ou la métropole de Lyon peut procéder à une taxation d'office. Cette procédure est fixée par décret en Conseil d'Etat.

Lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, la commune, l'établissement public de coopération intercommunale à fiscalité propre ou la métropole de Lyon peut établir une imposition complémentaire à l'issue d'une procédure de rehaussement contradictoire. Cette procédure est fixée par décret en Conseil d'Etat.

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition sur la base des déclarations intervenues au plus tard le 30 juin de la même année.

\n
" } }, "LEGIARTI000046051149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046051149", "URL": "article/LEGI/ARTI/00/00/46/05/11/LEGIARTI000046051149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320570", "@num": "43", "#text": "Loi n° 99-1172 du 30 décembre 1999 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFARTI000021558754", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000039683923", "#text": "LOI n° 2019-1479 du 28 décembre 2019", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFARTI000039683949", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFARTI000042753864", "@num": "252", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 252", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "JORFARTI000042753620", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000030011086", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306646", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306612", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390836", "@num": "L2334-14-1", "#text": "Code général des collectivités territoriales - art. L2334-14-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390761", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390769", "@num": "L2334-5", "#text": "Code général des collectivités territoriales - art. L2334-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028528701", "@num": "L5219-2", "#text": "Code général des collectivités territoriales - art. L5219-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041911172", "@num": "R2512-29-1", "#text": "Code général des collectivités territoriales - art. R2512-29-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046051119", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives aux indicateurs financiers des communes", "@debut": "2022-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046051121", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX INDICATEURS FINANCIERS UTILISÉS POUR LA RÉPARTITION DES DOTATIONS DU BLOC COMMUNAL ET DE FONDS DE PÉRÉQUATION", "@debut": "2022-07-17" } ] }, "@cid": "JORFTEXT000046048976", "@nor": "TREB2212911D", "@num": "2022-1008", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1008 du 15 juillet 2022 portant diverses mesures relatives aux dotations de l'Etat aux collectivités territoriales, à la péréquation des ressources fiscales, à la fiscalité locale et aux règles budgétaires et comptables applicables aux collectivités territoriales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046048976", "@c_titre_court": "Décret n°2022-1008 du 15 juillet 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1008 du 15 juillet 2022 portant diverses mesures relatives aux dotations de l'Etat aux collectivités territoriales, à la péréquation des ressources fiscales, à la fiscalité locale et aux règles budgétaires et comptables applicables aux collectivités territoriales", "@debut": "2022-07-17", "@id_txt": "LEGITEXT000046051106", "@c_titre_court": "Décret n°2022-1008 du 15 juillet 2022" } ], "@ministere": "Ministère de la transition écologique et de la cohésion des territoires", "@date_publi": "2022-07-16", "@date_signature": "2022-07-15", "@num_parution_jo": "0163" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051149", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046049081", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - En 2022, la fraction de correction mentionnée au A du III de l'article 252 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 est soustraite au potentiel fiscal de chaque commune calculé en application de l'article L. 2334-4 du code général des collectivités territoriales. Cette fraction est égale à la somme :
1° Des montants pris en compte dans le calcul du potentiel fiscal en 2022 au titre :

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- des montants communaux et intercommunaux résultant de l'application du VIII du 2.1 de l'article 78 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 ;
- de la majoration prévue à l'article 1407 ter du code général des impôts ;
- de l'imposition forfaitaire prévue à l'article 1519 A du même code ;
- de la taxe additionnelle à la taxe sur les installations nucléaires de base prévue au VI de l'article 43 de la loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 ;
- de la taxe locale sur la publicité extérieure prévue à l'article L. 2333-6 du code général des collectivités territoriales ;
- de l'application du 4° ter du I et du sixième alinéa du a du 2 du II de l'article L. 2334-4 du même code ;

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2° De la différence entre :
a) La somme :

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- des montants résultant de l'application au titre de 2022 des dispositions du 1° bis, du 1° ter et du 4° quater du I de l'article L. 2334-4 du code général des collectivités territoriales ;
- du montant perçu en 2021 par la commune au titre de la part du prélèvement sur les recettes de l'Etat prévue au 2 du A du III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, multipliée par le coefficient mentionné au B du IV de l'article 16 de la même loi et, pour les communes membres d'un groupement à fiscalité propre, d'une fraction, calculée au prorata de la population au 1er janvier de l'année de répartition, de la même part du prélèvement sur les recettes de l'Etat perçu en 2021 par le groupement ;

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b) Et la somme :

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- du produit déterminé en 2021 par l'application aux bases communales d'imposition de taxe d'habitation sur les résidences principales du taux moyen national d'imposition de taxe d'habitation. Pour les communes membres en 2021 d'un groupement faisant application des dispositions de l'article 1609 nonies C du code général des impôts, le taux moyen national est celui calculé en fonction du produit de la taxe d'habitation perçu par ces seules communes. Les bases et les taux sont ceux constatés pour la répartition de la dotation globale de fonctionnement en 2021 ;
- du produit déterminé par l'application aux bases communales d'imposition de taxe foncière sur les propriétés bâties et de la perte de bases communales de cette même taxe résultant de l'application en 2021 des dispositions du 1° du I de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 du taux moyen national d'imposition de la taxe foncière sur les propriétés bâties utilisé pour la répartition de la dotation globale de fonctionnement en 2021 ;
- pour les communes membres en 2021 d'un groupement à fiscalité propre appliquant l'article 1609 nonies C du code général des impôts, d'une fraction répartie entre elles au prorata de leur population du produit déterminé par l'application aux bases brutes d'imposition de taxe d'habitation sur les résidences principales du groupement du taux moyen national d'imposition de cette taxe. Les bases et le taux sont ceux constatés pour la répartition de la dotation globale de fonctionnement en 2021 ;

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3° Et de la différence entre :
a) La somme :

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- du montant perçu en 2021 par la commune au titre du prélèvement sur les recettes de l'Etat prévu au III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 dans sa part correspondant à la compensation de la perte de recettes de cotisation foncière des entreprises résultant des dispositions du 1° du I du même article 29 ;
- pour les communes membres d'un établissement public de coopération intercommunale à fiscalité propre en 2021, d'une fraction du montant perçu en 2021 par le groupement au titre de la même part de ce prélèvement sur les recettes de l'Etat, calculée au prorata de la population au 1er janvier de l'année de répartition ;

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b) Et un montant égal à la perte de bases communales de cotisation foncière des entreprises résultant de l'application en 2021 des dispositions du 1° du I du même article 29 multipliée par le taux moyen national d'imposition de cette taxe. Pour les communes appartenant à un groupement faisant application de l'article 1609 quinquies C du code général des impôts, seule la perte de bases communales situées en dehors de la zone d'activité économique est prise en compte pour l'application de la présente disposition.
Pour les communes appartenant à un groupement faisant application de l'article 1609 nonies C ou de l'article 1609 quinquies C du code général des impôts, le montant résultant de l'application du présent b est additionné à une fraction, calculée au prorata de la population au 1er janvier de l'année de répartition, du produit obtenu en multipliant la perte de bases intercommunales de cotisation foncière des entreprises résultant de l'application en 2021 des dispositions du 1° du I du même article 29 par le taux moyen national d'imposition de cette taxe.
Pour l'application du présent 3°, la Ville de Paris et les établissements publics territoriaux définis à l'article L. 5219-2 du même code sont considérés comme les groupements à fiscalité propre des communes membres de la Métropole du Grand Paris.
II. - Par dérogation, en 2022, pour la Ville de Paris :
1° La fraction de correction mentionnée au premier alinéa du I est soustraite au potentiel fiscal de cette collectivité. Cette fraction est égale à la somme :
a) Des montants mentionnés au 1° et au 3° du même I ;
b) De la différence entre :

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- la fraction du produit net de la taxe sur la valeur ajoutée prévue au D du V de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 perçue par la Ville de Paris l'année précédente ;
- et le produit déterminé par l'application aux bases communales d'imposition de taxe d'habitation sur les résidences principales de la somme des taux moyens spécifiques prévus à la deuxième phrase du dernier alinéa du I et à la troisième phrase du 3 du II de l'article L. 2334-4 dans sa rédaction antérieure à la loi du 28 décembre 2019 de finances pour 2020 précitée. Les bases et les taux sont ceux utilisés pour la répartition de la dotation globale de fonctionnement en 2021 ;

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c) Et de la différence entre :

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- le montant perçu en 2021 par la Ville de Paris au titre du prélèvement sur les recettes de l'Etat mentionné au 2° du A du III de l'article 29 de la loi du n° 2020-1721 29 décembre 2020 de finances pour 2021 dans sa part correspondant à la compensation de la perte de recettes de taxe foncière sur les propriétés bâties résultant des dispositions du 1° du I du même article 29 ;
- et le produit déterminé par l'application du taux moyen national d'imposition à cette taxe utilisé pour la répartition de la dotation globale de fonctionnement en 2021 à la perte de bases communales d'imposition de cette taxe résultant de l'application en 2021 des dispositions du 1° du I du même article 29 ;

\n
2° Pour le calcul du potentiel financier de la Ville de Paris, le montant de la participation obligatoire de la commune de Paris aux dépenses d'aide et de santé du département de Paris constaté dans le compte administratif de 2007 est ajouté à la fraction de correction mentionnée au 1°.
III. - En 2022, l'effort fiscal est calculé pour chaque commune de la façon suivante :
1° Le numérateur est égal à la somme des produits mentionnés au 1° de l'article L. 2334-5 du code général des collectivités territoriales et de la fraction de correction prévue au A du III de l'article 252 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021. Cette fraction de correction est égale à la somme :
a) Des produits perçus par la commune et les établissements publics de coopération intercommunale sur son territoire tels que constatés pour le calcul de l'indicateur en 2021 au titre :

\n
- de la taxe additionnelle à la taxe foncière sur les propriétés non bâties ;
- des majorations prévues au a, b et c et de la taxe ou de la redevance mentionnées au d de l'article L. 2334-6 du même code dans sa rédaction antérieure à la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 ;

\n
b) Des produits perçus au titre de la taxe d'habitation sur les résidences principales par les établissements publics de coopération intercommunale sur le territoire de la commune tels que constatés pour le calcul de l'indicateur en 2021 ;
c) Des produits perçus en 2021 au titre de la taxe d'habitation sur les résidences secondaires par les établissements publics de coopération intercommunale sur le territoire de la commune ;
d) Des produits de taxe foncière sur les propriétés bâties et de taxe foncière sur les propriétés non bâties perçus en 2021 par les établissements publics de coopération intercommunale sur le territoire de la commune ;
e) D'une fraction, répartie au prorata de la perte de bases intercommunales de taxe foncière sur les propriétés bâties, du produit du prélèvement sur les recettes de l'Etat prévu au 2 du A du III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, dans sa part correspondant à la compensation de la perte de recettes de cette même taxe résultant des dispositions du 1° du I du même article 29 perçue en 2021 par l'établissement public de coopération intercommunale à fiscalité propre dont la commune est membre, ainsi que du même produit perçu par les autres établissements publics de coopération intercommunale sur le territoire de la commune.
Par dérogation, la Ville de Paris et les établissements publics territoriaux mentionnés à l'article L. 5219-2 du code général des collectivités territoriales sont considérés comme les établissements publics de coopération intercommunale à fiscalité propre des communes membres de la Métropole du Grand Paris ;
f) Du montant obtenu en multipliant le produit perçu par la commune en 2021 au titre du prélèvement sur les recettes de l'Etat prévu au 2 du A du III de l'article 29 mentionné au e dans sa part correspondant à la compensation de la perte de recettes de taxe foncière sur les propriétés bâties résultant des dispositions du 1° du I du même article 29 par le coefficient correcteur mentionné au B du IV de l'article 16 de la loi n° 2019-1479 de finances pour 2020 ;
g) De la différence entre :

\n
- la somme des produits perçus par la commune au titre de la taxe d'habitation sur les résidences principales et de la taxe foncière sur les propriétés bâties, tels que constatés pour le calcul de l'indicateur en 2021 ;
- et la somme du produit perçu par la commune en 2021 au titre de la taxe foncière sur les propriétés bâties et du montant perçu au titre du prélèvement sur les recettes de l'Etat prévu au III de l'article 29 mentionné au e dans sa part correspondant à la compensation de la perte de recettes de taxe foncière sur les propriétés bâties résultant des dispositions du 1° du I du même article 29. Pour l'application du présent alinéa à la Ville de Paris, le produit de taxe foncière sur les propriétés bâties est affecté du coefficient communal prévu au II de l'article R. 2512-29-1 du code général des collectivités territoriales ;

\n
h) Du montant obtenu en multipliant les bases nettes communales de taxe foncière sur les propriétés bâties établies en 2021 par la différence entre le taux de cette même taxe appliqué par la commune en 2021 et la somme des taux communal et départemental de cette taxe appliqués sur le territoire de la commune en 2020 ;
2° Le dénominateur est égal à la somme des produits mentionnés au 2° de l'article L. 2334-5 du code général des collectivités territoriales et de la fraction de correction mentionnée au premier alinéa du I. Cette fraction de correction est égale à la somme :
a) Du produit déterminé pour le calcul de l'indicateur en 2021 par l'application aux bases communales de taxe d'habitation du taux moyen national d'imposition de cette taxe. Ce taux est déterminé à partir des seuls produits perçus par les établissements publics de coopération intercommunale ;
b) Des produits de la taxe additionnelle à la taxe foncière sur les propriétés non bâties perçus par la commune et les établissements publics de coopération intercommunale sur le territoire de cette dernière tels que constatés pour le calcul de l'indicateur en 2021 ;
c) Du produit déterminé par l'application aux bases communales de taxe foncière sur les propriétés bâties et de taxe foncière sur les propriétés non bâties du taux moyen national intercommunal d'imposition de chacune de ces taxes ;
d) De la différence entre :

\n
- le produit déterminé pour le calcul de l'indicateur en 2021 par l'application aux bases communales de taxe d'habitation sur les résidences principales et de taxe foncière sur les propriétés bâties des taux moyen nationaux communaux d'imposition de chacune de ces taxes ;
- et des produits mentionnés au b et au c du 2° de l'article L. 2334-5 du code général des collectivités territoriales ;

\n
e) Du montant obtenu en multipliant les bases brutes communales de taxe foncière sur les propriétés bâties de 2021 par la différence entre le taux moyen national communal d'imposition de cette taxe et la somme des taux moyens nationaux communal et départemental de cette taxe calculés pour la répartition de la dotation globale de fonctionnement en 2021.
IV. - En 2022, pour l'application à chaque commune de l'article L. 2334-14-1 du code général des collectivités territoriales, la fraction de correction soustraite au potentiel fiscal mentionné au premier alinéa du V du même article est calculée en 2022 conformément au 3° du I du présent article.

" } }, "LEGIARTI000046051155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046051155", "URL": "article/LEGI/ARTI/00/00/46/05/11/LEGIARTI000046051155.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000021558754", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFARTI000042753864", "@num": "252", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 252", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "JORFARTI000042753620", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000030011086", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312126", "@num": "1584", "#text": "Code général des impôts, CGI. - art. 1584", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390943", "@num": "L2336-2", "#text": "Code général des collectivités territoriales - art. L2336-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390944", "@num": "L2336-3", "#text": "Code général des collectivités territoriales - art. L2336-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "VI de l'article 43 de la loi de finances n° 99-1172 du 30 décembre 1999", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046051120", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives aux indicateurs financiers des établissements publics de coopération intercommunale à fiscalité propre, des ensembles intercommunaux et du fonds de péréquation des ressources intercommunales et communales", "@debut": "2022-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046051121", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX INDICATEURS FINANCIERS UTILISÉS POUR LA RÉPARTITION DES DOTATIONS DU BLOC COMMUNAL ET DE FONDS DE PÉRÉQUATION", "@debut": "2022-07-17" } ] }, "@cid": "JORFTEXT000046048976", "@nor": "TREB2212911D", "@num": "2022-1008", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1008 du 15 juillet 2022 portant diverses mesures relatives aux dotations de l'Etat aux collectivités territoriales, à la péréquation des ressources fiscales, à la fiscalité locale et aux règles budgétaires et comptables applicables aux collectivités territoriales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046048976", "@c_titre_court": "Décret n°2022-1008 du 15 juillet 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1008 du 15 juillet 2022 portant diverses mesures relatives aux dotations de l'Etat aux collectivités territoriales, à la péréquation des ressources fiscales, à la fiscalité locale et aux règles budgétaires et comptables applicables aux collectivités territoriales", "@debut": "2022-07-17", "@id_txt": "LEGITEXT000046051106", "@c_titre_court": "Décret n°2022-1008 du 15 juillet 2022" } ], "@ministere": "Ministère de la transition écologique et de la cohésion des territoires", "@date_publi": "2022-07-16", "@date_signature": "2022-07-15", "@num_parution_jo": "0163" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051155", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046049116", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - En 2022, pour chaque ensemble intercommunal, la fraction de correction mentionnée au A du III de l'article 252 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 est soustraite au potentiel fiscal agrégé mentionné à l'article L. 2336-2 du code général des collectivités territoriales. Cette fraction est égale à la somme :
1° Des montants pris en compte dans le calcul de cet indicateur en 2022 au titre :

\n
- de l'application du VIII du 2.1 de l'article 78 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 ;
- de la majoration prévue à l'article 1407 ter du code général des impôts ;
- de l'imposition forfaitaire prévue à l'article 1519 A du même code ;
- de la taxe additionnelle à la taxe sur les installations nucléaires de base mentionnée au VI de l'article 43 de la loi de finances n° 99-1172 du 30 décembre 1999 pour 2000 ;
- de la taxe locale sur la publicité extérieure mentionnée à l'article L. 2333-6 du code général des collectivités territoriales ;
- de l'application du 4° ter du I de l'article L. 2336-2 du même code ;

\n
2° De la différence entre :
a) La somme :

\n
- des montants pris en compte dans le calcul de cet indicateur en 2022 au titre des dispositions du 1° bis, du 1° ter et du 6° du I de l'article L. 2336-2 du code général des collectivités territoriales ;
- des montants pris en compte dans le calcul de cet indicateur en 2022 au titre des dispositions du 7° du même article pour la part correspondant à la compensation de la perte de recettes de taxe foncière sur les propriétés bâties résultant des dispositions du 1° du I de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 ;

\n
b) Et la somme :

\n
- des produits déterminés par l'application aux bases communales d'imposition de taxe d'habitation sur les résidences principales du taux moyen national d'imposition de taxe d'habitation. Les bases et les taux sont ceux constatés pour la répartition du Fonds national de péréquation des ressources intercommunales et communales en 2021 ;
- des produits déterminés par l'application du taux moyen national d'imposition de la taxe foncière sur les propriétés bâties utilisé pour la répartition du Fonds national de péréquation des ressources intercommunales et communales en 2021 à la somme des bases communales d'imposition de cette même taxe et de la perte de bases communales de cette taxe résultant de l'application en 2021 des dispositions du 1° du I de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 ;

\n
3° De la différence entre :
a) Les montants pris en compte dans le calcul de cet indicateur en 2022 au titre des dispositions du 7° du même article pour la part correspondant à la compensation de la perte de recettes de cotisation foncière des entreprises résultant des dispositions du 1° du I de l'article 29 mentionné au 2° ;
b) Et le produit obtenu en multipliant la perte de bases de cotisation foncière des entreprises résultant de l'application en 2021 des dispositions du 1° du I du même article 29 par le taux moyen national d'imposition de cette taxe.
Par dérogation, en 2022, pour les ensembles intercommunaux constitués d'une ou plusieurs communautés d'agglomération issues de la transformation d'un syndicat d'agglomération nouvelle, les produits mentionnés au b du 2° et au b du 3° du présent I sont pondérés par un coefficient égal à 90 %. Pour ces ensembles intercommunaux, la pondération s'applique sur la part de leurs produits correspondant au périmètre des communautés d'agglomération issues de la transformation d'un syndicat d'agglomération nouvelle avant le 1er janvier 2015 et des syndicats d'agglomération nouvelle existant au 1er janvier 2015.
A partir de 2023, les montants mentionnés au 1°, au a du 2° et au a du 3° du présent I ne tiennent plus compte de la pondération mentionnée au dix-huitième alinéa de l'article L. 2336-2 du code général des collectivités territoriales.
II. - En 2022, pour chaque ensemble intercommunal :
1° Le numérateur de l'effort fiscal est égal à la somme des produits définis au 1° du V de l'article L. 2336-2 du même code et d'une fraction de correction. Celle-ci est égale à la somme :
a) Des produits perçus par les communes et les établissements publics de coopération intercommunale sur le territoire de l'ensemble intercommunal et tels que constatés pour le calcul de l'indicateur en 2021 au titre :

\n
- de la taxe additionnelle à la taxe foncière sur les propriétés non bâties ;
- des majorations prévues au a, b et c et des taxes et redevances définis au d de l'article L. 2334-6 du même code dans sa rédaction antérieure à la loi du 29 décembre 2019 de finances pour 2020 ;

\n
b) Des produits perçus au titre de la taxe d'habitation sur les résidences principales par les établissements publics de coopération intercommunale sans fiscalité propre sur le territoire de l'ensemble intercommunal et tels que constatés pour le calcul de l'indicateur en 2021 ;
c) Des produits perçus au titre de la taxe d'habitation sur les résidences secondaires, de la taxe foncière sur les propriétés bâties et de taxe foncière sur les propriétés non bâties en 2021 par les établissements publics de coopération intercommunale sans fiscalité propre ;
d) Du montant perçu en 2021 par l'établissement public de coopération intercommunale à fiscalité propre au titre du prélèvement sur les recettes de l'Etat prévu au 2 du A du III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, dans sa part correspondant à la compensation de la perte de recettes de taxe foncière sur les propriétés bâties résultant des dispositions du 1° du I du même article 29 ;
e) Des montants perçus en 2021 par les communes membres au titre du même prélèvement sur les recettes de l'Etat, dans sa part correspondant à la compensation de la perte de recettes de taxe foncière sur les propriétés bâties résultant des dispositions du 1° du I du même article 29, multipliée pour chaque commune par le coefficient mentionné au B du IV de l'article 16 de la même loi ;
f) De la différence entre :

\n
- la somme des produits perçus par l'établissement public de coopération intercommunale à fiscalité propre et les communes membres au titre de la taxe d'habitation sur les résidences principales et de la taxe foncière sur les propriétés bâties, tels que constatés pour le calcul de l'indicateur en 2021 ;
- et la somme des produits perçus en 2021 par l'établissement public de coopération intercommunale à fiscalité propre et les communes membres au titre de la taxe foncière sur les propriétés bâties et des montants mentionnés au d et e du présent 1° ;

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g) De la somme des montants obtenus en multipliant, pour chaque commune membre, les bases nettes communales de taxe foncière sur les propriétés bâties établies en 2021 par la différence entre la somme des taux de cette taxe appliqués par la commune et par l'établissement public de coopération intercommunale à fiscalité propre en 2021 sur le territoire de la commune et la somme des taux de cette taxe appliqués par la commune, l'établissement public de coopération intercommunale à fiscalité propre et le département sur le territoire de la commune en 2020 ;
2° Le dénominateur de l'effort fiscal est égal à la somme de la part du potentiel fiscal agrégé mentionnée aux 1° à 1° ter du I de l'article L. 2336-2 et d'une fraction de correction. Celle-ci est égale à la somme :
a) Des produits perçus au titre de la taxe additionnelle à la taxe foncière sur les propriétés non bâties par les communes et les établissements publics de coopération intercommunale sur le territoire de l'ensemble intercommunal et tels que constatés pour le calcul de l'indicateur en 2021 ;
b) De la somme, pour chaque commune membre :

\n
- des produits obtenus en multipliant les bases communales de taxe foncière sur les propriétés bâties établies en 2021 par le taux moyen national d'imposition des établissements publics de coopération intercommunale sans fiscalité propre de cette taxe en 2021 ;
- des produits obtenus en multipliant les bases communales de taxe foncière sur les propriétés non bâties établies en 2021 par le taux moyen national d'imposition des établissements publics de coopération intercommunale sans fiscalité propre de cette taxe en 2021 ;
- des produits obtenus en multipliant les bases communales de taxe d'habitation sur les résidences secondaires établies en 2021 par le taux moyen national d'imposition des établissements publics de coopération intercommunale sans fiscalité propre de cette taxe en 2021 ;
- des produits obtenus en multipliant les bases communales de taxe d'habitation sur les résidences principales établies en 2020 par le taux moyen national d'imposition des établissements publics de coopération intercommunale sans fiscalité propre de cette taxe en 2020 ;

\n
c) De la différence entre :

\n
- la somme des produits obtenus en multipliant les bases communales de taxe d'habitation sur les résidences principales établies en 2020 par le taux moyen national d'imposition de cette taxe en 2020 et la somme des produits obtenus en multipliant les bases communales de taxe foncière sur les propriétés bâties établies en 2020 par le taux moyen national d'imposition de cette taxe en 2020 ;
- la somme des produits obtenus en application du 1° et du 1° bis du I de l'article L. 2336-2 ;

\n
d) De la somme des montants obtenus en multipliant, pour chaque commune membre, les bases communales de taxe foncière sur les propriétés bâties établies en 2021 par la différence entre le taux moyen national d'imposition de cette taxe en 2021 et la somme des taux moyens nationaux d'imposition communale, des établissements publics de coopération intercommunale à fiscalité propre et départementale en 2020.
Pour l'application du présent 2°, le taux moyen national d'imposition d'une taxe correspond à la somme du taux moyen national d'imposition communal et du taux moyen national d'imposition des établissements publics de coopération intercommunale à fiscalité propre de cette taxe.
III. - En 2022, pour un ensemble intercommunal ou une commune n'appartenant à aucun groupement à fiscalité propre donné, les ressources mentionnées au 3° du I de l'article L. 2336-3 du code général des collectivités territoriales sont minorées d'une fraction de correction égale à la somme :
1° Des produits perçus au titre de la majoration prévue à l'article 1407 ter du code général des impôts, de l'imposition forfaitaire prévue à l'article 1519 A du même code et de la taxe additionnelle à la taxe sur les installations nucléaires de base prévue au VI de l'article 43 de la loi de finances pour 2000 ;
2° Des produits, constatés dans le compte de gestion afférent à l'avant-dernier exercice, perçus au titre de la taxe locale sur la publicité extérieure prévue à l'article L. 2333-6 du code général des collectivités territoriales ;
3° Des produits perçus au titre de la taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigibles sur les mutations à titre onéreux prévue à l'article 1584 du code général des impôts et au titre du fonds de péréquation prévu à l'article 1595 bis du même code au cours de la pénultième année et des deux années précédentes, divisés par trois ;
4° Des montants perçus au titre du prélèvement sur les recettes de l'Etat prévu au VIII du 2.1 de l'article 78 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010.

" } }, "LEGIARTI000048637275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637275", "URL": "article/LEGI/ARTI/00/00/48/63/72/LEGIARTI000048637275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

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A défaut de transmission de déclaration par l'exploitant en application de l'article L. 454-71 du code des impositions sur les biens et services, la commune, l'établissement public de coopération intercommunale à fiscalité propre ou la métropole de Lyon peut procéder à une taxation d'office. Cette procédure est fixée par décret en Conseil d'Etat.

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition sur la base des déclarations intervenues au plus tard le 30 juin de la même année.

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Modification de la loi n° 95-127 du 8 février 1995 relative aux marchés publics et délégations de service public : création de l'article 8. Modification de la loi n° 90-1067 du 28 novembre 1990 relative à la fonction publique territoriale et portant modification de certains articles du code des communes : modification de l'article 1er. Modification de la loi n° 92-125 du 6 février 1992 d'orientation relative à l'administration territoriale de la République : création de l'article 32 bis. Modification de la loi n° 93-1436 du 31 décembre 1993 portant réforme de la dotation globale de fonctionnement et modifiant le code des communes et le code général des impôts : création de l'article 40. Modification du décret du 6 mai 1791 relatif aux biens meubles et immeubles dépendant des églises paroissiales ou succursales supprimées ou à supprimer : modification de l'article 9. Modification du décret du 15 mai 1791 relatif aux biens meubles et immeubles dépendant des églises paroissiales ou succursales supprimées ou à supprimer : modification de l'article 9. Modification du décret du 28 septembre 1791 concernant les biens et usages ruraux et la police rurale : abrogation de l'article 7. Modification de la loi du 28 pluviôse an VII (17 février 1800) concernant la division du territoire français et l'administration : abrogation de l'article 13. Modification de la loi du 29 floréal an X (19 mai 1802) relative à l'établissement des bureaux de pesage, mesurage et jaugeage : abrogation de l'article 1er. Modification du décret du 23 prairial an XII (12 juin 1804) sur les sépultures : abrogation des articles 1er, 6, 8, 9, 10, 12, 13, 14, 15, 16, 17, 19, 22 et 24 ; modification de l'article 18. Modification du décret du 18 mai 1806 concernant le service dans les églises et les pompes funèbres : abrogation des articles 10 et 12, modification de l'article 15. Modification de la loi du 16 septembre 1807 sur le dessèchement des marais : abrogation de l'article 52. Modification de l'ordonnance du 23 avril 1823 qui déclare applicables à toutes les villes et communes du royaume les dispositions des articles 9 et 11 du décret du 4 février 1805 relatif au numérotage des maisons de la ville de Paris : abrogation de l'article 1er. Modification de la loi du 25 juin 1841 portant fixation des recettes de l'exercice 1842 : abrogation des articles 27 et 28. Modification de l'ordonnance du 6 décembre 1843 relative aux cimetières : abrogation de l'article 3. Modification de la loi du 7 juin 1845 concernant la répartition des frais de construction des trottoirs : abrogation des articles 2, 3 et 4. Modification de la loi du 5 avril 1851 sur les secours et pensions à accorder aux sapeurs-pompiers municipaux ou gardes nationaux victimes de leur dévouement dans les incendies, à leurs veuves et à leurs enfants : abrogation des articles 10, 11. Modification de la loi du 7 juin 1873 relative aux membres de conseils généraux, des conseils d'arrondissements et des conseils municipaux qui se refusent à remplir certaines de leurs fonctions : abrogation des articles 1er à 4. Modification de la loi du 5 avril 1884 sur l'organisation municipale : abrogation des articles 44, 45, 50, 51, 52, 53, 55, 56, 71, 75, 83, 84, 87, 89, 94, 98, 114, 123, 131, 132, 133, 134, 135, 136,\n140, 144, 153, 160, 171, 172, 175, 176 ; modification des articles 74, 102, 122, 169. Modification de la loi du 20 juin 1885 relative aux subventions de l'Etat pour construction et appropriation d'établissements et de maisons destinés au service de l'enseignement supérieur, de l'enseignement secondaire et de l'enseignement primaire : modification de l'article 8. Modification de la loi du 15 novembre 1887 sur la liberté des funérailles : abrogation des articles 1er, 2 ; modification de l'article 3. Modification de la loi locale du 9 juillet 1888 sur la police rurale : abrogation de l'article 32, modification de l'article 50. Modification de la loi du 16 avril 1895 portant fixation du budget général des dépenses et des recettes de l'exercice 1895 : modification de l'article 52. Modification de la loi locale du 6 juin 1895 sur l'organisation municipale en Alsace-Lorraine : abrogation des articles 1er à 9, 19, 20, 49, 51, 52, 60, 61, 66, 78 ; modification des articles 15-1, 21, 47, 50, 53, 54, 54-2, 56, 62, 65, 68, 70. Modification de la loi locale du 7 juillet 1897 relative aux patrimoines des sections de commune et au patrimoine possédé indivisément par plusieurs communes ou sections de communes : modification des articles 1er, 5, 7, 11 ; abrogation des articles 6, 8. Modification de la loi du 21 juin 1898 sur le code rural : abrogation des articles 7, 11, 13, 21, 22, 23. Modification de la loi du 30 mars 1902 portant fixation du budget général des dépenses et des recettes de l'exercice 1902 : abrogation de l'article 62. Modification de la loi locale du 11 juin 1902 relative à l'exécution en commun par plusieurs communes de canalisations d'eau, de travaux de drainage et d'irrigation : abrogation de l'article 1er. Modification de la loi du 28 décembre 1904 portant abrogation des lois conférant aux fabriques des églises et aux consistoires le monopole des inhumations : modification de l'article 2 ; abrogation des articles 3, 7. Modification de la loi du 8 janvier 1905 supprimant l'autorisation nécessaire aux communes et aux établissements publics pour ester en justice : abrogation de l'article 4. Modification de la loi du 24 septembre 1919 portant création de stations hydrominérales, climatiques et de tourisme, établissant des taxes spéciales dans lesdites stations et réglementant l'office national du tourisme : modification des articles 1er, 3, 10, 12 ; abrogation des articles 6, 22. Modification du décret du 28 décembre 1926 relatif aux régies municipales : abrogation des articles 4, 7, 12, 15, 17 et 18. Modification de la loi du 26 mars 1927 portant régularisation de crédits ouverts par décrets au titre de l'exercice 1926, ouverture et annulation de crédits sur l'exercice 1926 au titre du budget général et des budgets annexes : abrogation de l'article 108. Modification de la loi du 24 février 1928 relative au renouvellement des concessions funéraires : modification de l'article 1er. Modification de la loi du 16 avril 1930 portant fixation du budget général de l'exercice 1930-1931 : abrogation de l'article 131. Modification de la loi du 30 juin 1930 portant ouverture et annulation de crédits pour l'exercice 1929 et sur l'exercice 1930-1931 au titre du budget général et des budgets annexes : abrogation de l'article 23. Modification de la loi du 20 juillet 1931 relative aux régimes des bibliothèques publiques, des villes et de leur personnel : modification de l'article 1er. Modification de la loi du 11 avril 1936 relative à l'introduction dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle des dispositions de la loi du 5 avril 1884 concernant les syndicats de communes : abrogation de l'article 3. Modification du décret du 30 juillet 1937 relatif aux services industriels des départements et des communes : abrogation des articles 1er, 2. Modification du décret du 2 mai 1938 relatif au budget : abrogation de l'article 20. Modification du décret-loi du 24 mai 1938 relatif à la réglementation routière de la traversée des agglomérations par les grands itinéraires : abrogation des articles 7, 8. Modification du décret du 14 juin 1938 relatif aux finances locales : abrogation des articles 23, 25 ; modification de l'article 24. Modification du décret du 21 avril 1939 relatif aux crédits et au régime de subventions en matière de travaux civils : abrogation de l'article 7. Modification du décret-loi du 29 juillet 1939 portant création d'un bataillon de marins-pompiers à Marseille : abrogation de l'article 7. Modification du décret du 26 septembre 1939 relatif aux pouvoirs de tutelle administrative sur les conseils municipaux et les maires en temps de guerre : abrogation des articles 3, 4. Modification de la loi validée du 14 septembre 1941 portant révision des rapports financiers de l'Etat, des départements et des communes : abrogation des articles 7, 8. Modification de la loi du 8 novembre 1941 relative à la responsabilité civile des communes : abrogation des articles 1er, 2. Modification de la loi du 3 avril 1942 relative au régime des stations classées : modification des articles 1er, 2, 5 ; abrogation de l'article 3. Modification de la loi n° 866 du 15 septembre 1942 relative à la perception de surtaxes locales temporaires sur les chemins de fer d'intérêt général, les voies ferrées d'intérêt local, les voies ferrées des quais des ports maritimes ou fluviaux et les services de transports routiers en liaison avec les chemins de fer : modification de l'article 1er. Modification de l'ordonnance n° 45-290 du 24 février 1945 portant création du Conseil national des services publics départementaux et communaux : abrogation des articles 1er, 4, 5, 6, 7, 8. Modification de l'ordonnance n° 45-993 du 17 mai 1945 relative aux services publics des départements et communes et de leurs établissements publics : abrogation de l'article 8. Modification de l'ordonnance n° 45-2604 du 2 novembre 1945 relative à la procédure de modification des circonscriptions administratives territoriales : abrogaton des articles 1er, 2, 3, 4, 11 ; modification de l'article 7. Modification de l'ordonnance n° 45-2707 du 2 novembre 1945 relative à la réglementation des marchés des communes, des syndicats de communes et des établissements communaux de bienfaisance et d'assistance: abrogation de l'article 6. Modification de la loi n° 46-2300 du 21 octobre 1946 relative au ban de vendanges : abrogation de l'article 1er. Modification de la loi n° 46-2921 du 23 décembre 1946 portant autorisation d'engagement de dépenses et ouverture de crédits provisionnels au titre du budget extraordinaire de l'exercice 1947, reconstruction, équipements, dommages de guerres, services civils : abrogation des articles 12, 14. Modification de la loi n° 49-92 du 22 janvier 1949 relative à l'extension de divers textes aux départements du Bas-Rhin, du Haut-Rhin et de la Moselle en matière de sépultures, pompes funèbres et cimetières : abrogation de l'article 2. Modification de la loi n° 50-939 du 8 août 1950 relative au développement des crédits affectés aux dépenses de fonctionnement des services civils pour l'exercice de 1950 : modification de l'article 3 ; abrogation de l'article 6. Modification de la loi n° 52-883 du 24 juillet 1952 portant détermination et codification des règles fixant les indemnités accordées aux titulaires de certaines fonctions municipales et départementales : abrogation de l'article 12. Modification de la de la loi de finances pour l'exercice 1953 (n° 53-79 du 7 février 1953) : abrogation de l'article 38. Modification de la loi n° 53-661 du 1er août 1953 fixant le régime des redevances dues pour l'occupation du domaine public par les ouvrages de transport et de distribution d'électricité et de gaz, par les lignes ou canalisations particulières d'énergie électrique et de gaz : abrogation de l'article unique, à l'exception des alinéas 1 et 2. Modification du décret n° 54-982 du 1er octobre 1954 instituant un fonds national pour le développement des adductions d'eaux dans les communes rurales : abrogation des articles 1er, 2, 5. Modification de la loi n° 55-366 du 3 avril 1955 relative au développement des crédits affectés aux dépenses du ministère des finances et des affaires économiques pour l'exercice 1955 : modification de l'article 24. Modification du \ndécret n° 55-579 du 20 mai 1955 relatif aux interventions des collectivités locales dans le domaine économique : modification de l'article 2. Modification du décret n° 55-606 du 20 mai 1955 relatif aux syndicats de communes : modification de l'article 4. Modification du\ndécret n° 55-611 du 20 mai 1955 rendant applicables la loi du 5 avril 1884 modifiée et complétée et certaines dispositions relatives à l'organisation municipale dans les départements de la Guadeloupe, de la Guyane française, de la Martinique et de la Réunion : modification des articles 1er, 2. Modification de la loi n° 57-908 du 7 août 1957 tendant à favoriser la construction de logements et les équipements collectifs : abrogation de l'article 26. Modification de l'ordonnance n° 59-29 du 5 janvier 1959 relative aux syndicats de communes : abrogation des articles 1er, 2, 3 ; modification de l'article 6. Modification de l'ordonnance n° 59-30 du 5 janvier 1959 tendant à instituer des districts : abrogation des articles 3, 9. Modification de l'ordonnance n° 59-33 du 5 janvier 1959 portant mesure de décentralisation et de simplification concernant l'administration communale : abrogation des articles 4, 12. Modification de l'ordonnance n° 59-110 du 7 janvier 1959 tendant à aménager les ressources des collectivités locales : modification de l'article 9. Modification de la loi de finances rectificative pour 1961 (n° 61-825 du 29 juillet 1961) : modification de l'article 11. Modification de la loi n° 64-698 du 10 juillet 1964 relative à la création d'offices de tourisme dans les stations classées : abrogation des articles 2, 3, 5, 7. Modification de la loi n° 64-707 du 10 juillet 1964 portant réorganisation de la région parisienne : abrogation des articles 11, 38 ; modification de l'article 40. Modification de la loi n° 66-407 du 18 juin 1966 complétant l'article 98 du code de l'administration communale et relative aux pouvoirs de police conférés aux maires en matière de circulation : modification de l'article 1er. Modification de la loi n° 66-491 du 9 juillet 1966 tendant à faciliter l'intégration fiscale des communes fusionnées : modification de l'article 1er. Modification de la loi n° 66-1069 du 31 décembre 1966 relative aux communautés urbaines : abrogation des articles 7, 8, 11, 12, 17, 21, 22, 23, 34, 35, 39, 40, 41, 42 ; modification des articles 9, 15. Modification de la loi n° 67-6 du 3 janvier 1967 tendant à permettre la suppression du régime juridique auquel sont soumis certains terrains communaux, notamment ceux dénommés \"parts de marais\" ou \"parts ménagères\" : modification de l'article 1er ; abrogation des articles 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13. Modification de la loi de finances rectificative pour 1968 (n° 68-695 du 31 juillet 1968) : abrogation de l'article 10. Modification de la loi n° 70-610 du 10 juillet 1970 tendant à faciliter la création d'agglomérations nouvelles : abrogation des articles 1er, 4, 7 à 14, 18, 19, 21, 25, 26 ; modification des articles 5, 15-1, 20, 23, 24. Modification de la loi n° 70-1297 du 31 décembre 1970 sur la gestion municipale et les libertés communales : abrogation des articles 11, 30, 32, 33 ; modification de l'article 15. Modification de la loi n° 71-559 du 12 juillet 1971 relative à l'assujettissement de certains employeurs de Paris et des départements limitrophes à un versement destiné aux transports en commun de la région parisienne : abrogation des articles 3, 4, 4-1, 4-2, 5, 6.\nModification de la loi n° 71-588 du 16 juillet 1971 sur les fusions et regroupements de communes : modification des articles 7, 8, 9, 10 bis, 13 ; abrogation des articles 11, 16. Modification de la loi de finances pour 1973 (n° 72-1121 du 20 décembre 1972) : abrogation de l'article 75. Modification de la loi de finances rectificative pour 1972 (n° 72-1147 du 23 décembre 1972) : modification des articles 12, 16. Modification de la loi n° 73-640 du 11 juillet 1973 autorisant certaines communes et établissements publics à instituer un versement destiné aux transports en commun : modification de l'article 3 ; abrogation des articles 5 à 7. Modification de la loi de finances pour 1974 (n° 73-1150 du 27 décembre 1973) : modification de l'article 62. Modification de la loi n° 73-1193 du 27 décembre 1973 d'orientation du commerce et de l'artisanat : abrogation de l'article 35. Modification de la loi n° 73-1229 du 31 décembre 1973 portant sur la modernisation des bases de la fiscalité locale : modification de l'article 14. Modification de la loi de finances rectificative pour 1974 (n° 74-1114 du 27 décembre 1974) : modification de l'article 21. Modification de la loi de finances pour 1975 (n° 74-1129 du 30 décembre 1974) : modification de l'article 14. Modification de la loi n° 75-580 du 5 juillet 1975 relative au versement destiné aux transports en commun et modifiant les lois no 71-559 du 12 juillet 1971 et no 73-540 du 11 juillet 1973 : modification de l'article 1er. Modification de la loi n° 75-633 du 15 juillet 1975 relative à l'élimination des déchets et à la récupération des matériaux : modification de l'article 14. Modification de la loi de finances pour 1976 (n° 75-1278 du 30 décembre 1975) : abrogation de l'article 82. Modification de la loi n° 75-1328 du 31 décembre 1975 portant réforme de la politique foncière : abrogation de l'article 50.\nModification de la loi n° 75-1331 du 31 décembre 1975 portant réforme du régime administratif de la ville de Paris : abrogation des articles 1er, 2, 9, 18 à 23, 25, 26, 32 bis. \nModification de la loi n° 76-394 du 6 mai 1976 portant création et organisation de la région d'Ile-de-France : abrogation des articles 4, 5, 6, 22, 28 à 32. Modification de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) : abrogation de l'article 54.\nModification de la loi n° 77-1410 du 23 décembre 1977 relative à l'organisation des transports de voyageurs dans la région d'Ile-de-France : abrogation de l'article 1er.\nModification de la loi n° 79-15 du 3 janvier 1979 instituant une dotation globale de fonctionnement versée par l'Etat aux collectivités locales et à certains de leurs groupements et aménageant le régime des impôts directs locaux pour 1979 : abrogation de l'article 22. Modification de la loi n° 82-6 du 7 janvier 1982 approuvant le plan intérimaire 1982-1983 : abrogation de l'article 4. Modification de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions : modification des articles 1er, 34, 104 ; abrogation des articles 2, 3, 4, 5, 6, 14, 16, 17, 23, 24, 25, 27, 29, 31, 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 50-1, 50-2, 54, 56, 59, 60, 68, 87, 90, 91, 98, 102, 103-1, 106. Modification de la loi n° 82-610 du 15 juillet 1982 d'orientation et de programmation pour la recherche et le développement technologique de la France : abrogation des articles 11, 12, 13 ; modification de l'article 21.\nAbrogation des textes suivants : loi du 10 août 1871 relative aux conseils généraux ; loi du 29 septembre 1919 relative à l'émission des emprunts municipaux et départementaux à l'étranger ; loi du 29 avril 1924 concernant les archives communales ; décret du 30 octobre 1935 relatif aux régies municipales ; du décret du 30 octobre 1935 autorisant le groupement de collectivités publiques pour l'exploitation par voie de concession de services publics ; décret du 30 octobre 1935 relatif au contrôle des associations, oeuvres et entreprises privées subventionnées ; décret du 30 octobre 1935 portant interdiction de certaines clauses dans les contrats de concessions ; décret du 13 juin 1939 portant organisation du contrôle des dépenses engagées et de l'exécution des budgets pour la ville de Paris, le département de la Seine et leurs administrations annexes ; ordonnance n° 45-2660 du 2 novembre 1945 sur la codification des textes législatifs et réglementaires concernant l'administration départementale et communale ; loi n° 69-1092 du 6 décembre 1969 définissant les conditions d'exercice de la responsabilité civile des collectivités locales dans les sociétés anonymes." }, "TP": { "CONTENU": "(1) Travaux préparatoires : loi no 96-142.
Sénat :
Projet de loi no 226 (1994-1995) ;
Rapport de M. Michel Rufin, au nom de la commission des lois, no 33 (1995-1996) ;
Discussion et adoption le 24 octobre 1995.
Assemblée nationale :
Projet de loi, adopté par le Sénat, no 2315 ;
Rapport de M. Arnaud Cazin d'Honincthun, au nom de la commissions des lois, no 2381 ;
Discussion et adoption le 30 novembre 1995.
Sénat :
Projet de loi, modifié par l'Assemblée nationale, no 109 (1995-1996) ;
Rapport de M. Michel Rufin, au nom de la commission des lois, no 131 (1995-1996) ;
Discussion et adoption le 21 décembre 1995.
Assemblée nationale :
Projet de loi, adopté avec modifications par le Sénat en deuxième lecture,
no 2469 ;
Rapport de M. Arnaud Cazin d'Honincthun, au nom de la commissions des lois, no 2516 ;
Discussion et adoption le 7 février 1996.
Nota. - La partie Législative du code général des collectivités territoriales annexée à la présente loi fait l'objet d'une pagination spéciale (C.C.T.) annexée au Journal officiel de ce jour.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1996: ART. 1,11,12" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000332141", "#text": "Loi du 16 septembre 1807", "@sens": "source", "@cidtexte": "JORFTEXT000000332141", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1807-09-16" }, { "@id": "JORFTEXT000000515629", "#text": "Loi du 10 août 1871", "@sens": "source", "@cidtexte": "JORFTEXT000000515629", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1871-08-10" }, { "@id": "JORFTEXT000000521093", "#text": "Loi du 7 juin 1873", "@sens": "source", "@cidtexte": "JORFTEXT000000521093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1873-06-07" }, { "@id": "JORFTEXT000000501733", "#text": "Loi du 5 avril 1884", "@sens": "source", "@cidtexte": "JORFTEXT000000501733", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1884-04-05" }, { "@id": "JORFTEXT000000692169", "#text": "Loi du 20 juin 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000692169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-06-20" }, { "@id": "LEGIARTI000006399574", "@num": "1", "#text": "Loi n°1887-11-15 du 15 novembre 1887 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021810111", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1887-11-15" }, { "@id": "LEGIARTI000006399575", "@num": "2", "#text": "Loi n°1887-11-15 du 15 novembre 1887 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021810111", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1887-11-15" }, { "@id": "LEGIARTI000006399576", "@num": "3", "#text": "Loi n°1887-11-15 du 15 novembre 1887 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021810111", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1887-11-15" }, { "@id": "JORFTEXT000000877592", "#text": "Loi du 16 avril 1895", "@sens": "source", "@cidtexte": "JORFTEXT000000877592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1895-04-16" }, { "@id": "JORFTEXT000000877827", "#text": "Loi du 30 mars 1902", "@sens": "source", "@cidtexte": "JORFTEXT000000877827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1902-03-30" }, { "@id": "JORFTEXT000000314856", "#text": "Loi du 8 janvier 1905", "@sens": "source", "@cidtexte": "JORFTEXT000000314856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1905-01-08" }, { "@id": "LEGIARTI000006399057", "@num": "4", "#text": "Loi n°1905-01-08 du 8 janvier 1905 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314856", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1905-01-08" }, { "@id": "LEGIARTI000027973675", "@num": "27", "#text": "Loi du 9 décembre 1905 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508749", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "JORFTEXT000000316010", "#text": "Loi du 24 septembre 1919", "@sens": "source", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521056", "@num": "1", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521071", "@num": "12", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521082", "@num": "22", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521059", "@num": "3", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521063", "@num": "6", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "JORFTEXT000000845555", "#text": "Décret-loi du 28 décembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000845555", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1926-12-28" }, { "@id": "JORFTEXT000000522831", "#text": "Loi du 26 mars 1927", "@sens": "source", "@cidtexte": "JORFTEXT000000522831", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1927-03-26" }, { "@id": "JORFTEXT000000876652", "#text": "Loi du 16 avril 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000876652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-04-16" }, { "@id": "JORFTEXT000000313208", "#text": "Loi du 30 juin 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000313208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-06-30" }, { "@id": "JORFTEXT000000313221", "#text": "Loi du 20 juillet 1931", "@sens": "source", "@cidtexte": "JORFTEXT000000313221", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1931-07-20" }, { "@id": "JORFTEXT000000295465", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000295465", "@typelien": "ABROGE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000481608", "#text": "Décret du 30 juillet 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000481608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1937-07-30" }, { "@id": "JORFTEXT000000301604", "#text": "Décret-loi du 2 mai 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000301604", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1938-05-02" }, { "@id": "JORFTEXT000000484673", "#text": "Décret-loi du 14 juin 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000484673", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1938-06-14" }, { "@id": "JORFTEXT000000850313", "#text": "Décret du 21 avril 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000850313", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1939-04-21" }, { "@id": "JORFTEXT000000483455", "#text": "Décret du 13 juin 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000483455", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1939-06-13" }, { "@id": "JORFTEXT000000498190", "#text": "Loi du 14 septembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000498190", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-09-14" }, { "@id": "JORFTEXT000000869149", "#text": "Loi du 8 novembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000869149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-11-08" }, { "@id": "JORFTEXT000000313191", "#text": "Loi du 3 avril 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000313191", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521125", "@num": "1", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521126", "@num": "2", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521127", "@num": "3", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521130", "@num": "5", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "JORFTEXT000000880917", "#text": "Loi n° 866 du 15 septembre 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000880917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-09-15" }, { "@id": "JORFTEXT000000704563", "#text": "Ordonnance n°45-290 du 24 février 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000704563", "@numtexte": "45-290", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-02-24" }, { "@id": "JORFTEXT000000338923", "#text": "Ordonnance n°45-993 du 17 mai 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000338923", "@numtexte": "45-993", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-05-17" }, { "@id": "JORFTEXT000000522263", "#text": "Ordonnance n°45-2604 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522263", "@numtexte": "45-2604", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000700608", "#text": "Ordonnance n°45-2660 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000700608", "@numtexte": "45-2660", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000522274", "#text": "Ordonnance n°45-2707 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522274", "@numtexte": "45-2707", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000315316", "#text": "Loi n°46-2300 du 21 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000315316", "@numtexte": "46-2300", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-10-21" }, { "@id": "JORFTEXT000000508764", "#text": "Loi n°46-2921 du 23 décembre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000508764", "@numtexte": "46-2921", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000692918", "#text": "Loi n°49-92 du 22 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692918", "@numtexte": "49-92", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-01-22" }, { "@id": "JORFTEXT000000705313", "#text": "Loi n°50-939 du 8 août 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000874197", "#text": "Loi n°52-883 du 24 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000874197", "@numtexte": "52-883", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-24" }, { "@id": "JORFTEXT000000687638", "#text": "LOI n° 53-79 du 7 février 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000875138", "#text": "Loi n°53-661 du 1 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000875138", "@numtexte": "53-661", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-08-01" }, { "@id": "JORFTEXT000000303416", "#text": "Décret n°54-982 du 1 octobre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000303416", "@numtexte": "54-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1954-10-01" }, { "@id": "JORFTEXT000000869416", "#text": "Décret n°55-579 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000869416", "@numtexte": "55-579", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000686974", "#text": "Décret n°55-611 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000686974", "@numtexte": "55-611", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000869419", "#text": "Décret n°55-606 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000869419", "@numtexte": "55-606", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000687697", "#text": "Ordonnance n°59-29 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687697", "@numtexte": "59-29", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000687698", "#text": "Ordonnance n°59-30 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687698", "@numtexte": "59-30", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000687700", "#text": "Ordonnance n°59-33 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687700", "@numtexte": "59-33", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000339484", "#text": "Ordonnance n°59-110 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339484", "@numtexte": "59-110", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n° 61-825 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000691712", "#text": "Loi n°64-698 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691712", "@numtexte": "64-698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000692231", "#text": "Loi n°66-407 du 18 juin 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692231", "@numtexte": "66-407", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-06-18" }, { "@id": "JORFTEXT000000692467", "#text": "Loi n°66-491 du 9 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692467", "@numtexte": "66-491", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-09" }, { "@id": "JORFTEXT000000317279", "#text": "Loi n°67-6 du 3 janvier 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000317279", "@numtexte": "67-6", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "JORFTEXT000000880380", "#text": "Loi n° 66-1069 du 31 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880380", "@numtexte": "66-1069", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-31" }, { "@id": "JORFTEXT000000317515", "#text": "Loi n°68-695 du 31 juillet 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000317515", "@numtexte": "68-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFTEXT000000521282", "#text": "Loi n°69-1092 du 6 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521282", "@numtexte": "69-1092", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-06" }, { "@id": "JORFTEXT000000512446", "#text": "Loi n°70-610 du 10 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512446", "@numtexte": "70-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "JORFTEXT000000693426", "#text": "Loi n°70-1297 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693426", "@numtexte": "70-1297", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000322075", "#text": "Loi n°71-559 du 12 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000322075", "@numtexte": "71-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-12" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n° 71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000684297", "#text": "Loi n°72-619 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000509051", "#text": "Loi n°72-1147 du 23 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFTEXT000000334814", "#text": "Loi n°73-640 du 11 juillet 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399843", "@num": "1", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399844", "@num": "2", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399845", "@num": "3", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399846", "@num": "4", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n° 73-1150 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "LEGIARTI000006316805", "@num": "62", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000509757", "#text": "LOI n° 73-1193 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509757", "@numtexte": "73-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "LEGIARTI000006316825", "@num": "14", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316863", "@num": "1", "#text": "Loi n°75-408 du 29 mai 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000889251", "#text": "Loi n°75-580 du 5 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000889251", "@numtexte": "75-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-05" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272980", "@num": "86", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000699207", "#text": "Loi n°75-1328 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699207", "@numtexte": "75-1328", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000699208", "#text": "Loi n° 75-1331 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699208", "@numtexte": "75-1331", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000522258", "#text": "Loi n°76-394 du 6 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273027", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273027", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699733", "#text": "Loi n°77-1410 du 23 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699733", "@numtexte": "77-1410", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-23" }, { "@id": "LEGIARTI000006273082", "@num": "66", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886671", "#text": "LOI n° 79-15 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000691744", "#text": "Loi n°82-6 du 7 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691744", "@numtexte": "82-6", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-01-07" }, { "@id": "JORFTEXT000000880039", "#text": "Loi n° 82-213 du 2 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "JORFTEXT000000504203", "#text": "Loi n° 82-623 du 22 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000504203", "@numtexte": "82-623", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-22" }, { "@id": "JORFTEXT000000691991", "#text": "Loi n° 82-653 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691991", "@numtexte": "82-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "JORFTEXT000000704428", "#text": "Loi n°82-1171 du 31 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704428", "@numtexte": "82-1171", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "JORFTEXT000000880033", "#text": "Loi n°82-1169 du 31 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880033", "@numtexte": "82-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "JORFTEXT000000320197", "#text": "Loi n° 83-8 du 7 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000880594", "#text": "Loi n°83-597 du 7 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000880594", "@numtexte": "83-597", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-07" }, { "@id": "LEGIARTI000006339291", "@num": "43", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 43 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000501342", "#text": "Loi n° 84-594 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501342", "@numtexte": "84-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "JORFTEXT000000878215", "#text": "Loi n° 84-747 du 2 août 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878215", "@numtexte": "84-747", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-08-02" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n° 84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006317463", "@num": "24", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "LEGIARTI000006274427", "@num": "1", "#text": "Loi n°85-1098 du 11 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "JORFTEXT000000320895", "#text": "Loi n°85-1268 du 29 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "LEGIARTI000006274443", "@num": "1", "#text": "Loi n°85-1268 du 29 novembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000508811", "#text": "Loi n°87-508 du 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508811", "@nortexte": "INDX8700113L", "@numtexte": "87-508", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-09" }, { "@id": "JORFTEXT000000875418", "#text": "Loi n°88-13 du 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875418", "@nortexte": "INTX8700039L", "@numtexte": "88-13", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275487", "@num": "85", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 85 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275511", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275523", "@num": "42", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000322096", "#text": "Loi n°89-550 du 2 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322096", "@nortexte": "EQUX8800114L", "@numtexte": "89-550", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000169492", "#text": "Loi n° 90-1067 du 28 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000169492", "@nortexte": "INTX9000041L", "@numtexte": "90-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-11-28" }, { "@id": "LEGIARTI000006367413", "@num": "1", "#text": "Loi n°90-1067 du 28 novembre 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169492", "@nortexte": "INTX9000041L", "@numtexte": "90-1067", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-11-28" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n°91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000720100", "#text": "Loi n°91-429 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000173995", "#text": "Loi n° 92-3 du 3 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000173995", "@nortexte": "ENVX9100061L", "@numtexte": "92-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000357195", "#text": "LOI n° 92-108 du 3 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357195", "@nortexte": "INTX9100157L", "@numtexte": "92-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-03" }, { "@id": "JORFTEXT000000722113", "#text": "Loi n° 92-125 du 6 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000726939", "#text": "Loi n° 93-1 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726939", "@nortexte": "DOMX9200114L", "@numtexte": "93-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000541618", "#text": "Loi n°93-23 du 8 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541618", "@nortexte": "INTX9200170C", "@numtexte": "93-23", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-08" }, { "@id": "LEGIARTI000006355215", "@num": "38", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355216", "@num": "38", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355221", "@num": "40", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355222", "@num": "40-1", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 40-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355226", "@num": "41", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355225", "@num": "41", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355227", "@num": "41", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355228", "@num": "42", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 42 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355229", "@num": "43", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355230", "@num": "43", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 43 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355231", "@num": "44", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 44 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355232", "@num": "45", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355234", "@num": "47", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000711603", "#text": "LOI n° 93-121 du 27 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318932", "@num": "52", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000363149", "#text": "Loi n°93-1436 du 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363149", "@nortexte": "INTX9300143L", "@numtexte": "93-1436", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000184042", "#text": "Loi n°94-504 du 22 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184042", "@nortexte": "BUDX9200177L", "@numtexte": "94-504", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-06-22" }, { "@id": "JORFTEXT000000369046", "#text": "Loi n° 95-73 du 21 janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000369046", "@nortexte": "INTX9400063L", "@numtexte": "95-73", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-01-21" }, { "@id": "JORFTEXT000000531809", "#text": "Loi n° 95-115 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000350927", "#text": "LOI n° 95-127 du 8 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000350927", "@nortexte": "INTX9400551L", "@numtexte": "95-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-08" }, { "@id": "LEGIARTI000006319286", "@num": "1", "#text": "Loi n°95-858 du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370300", "@nortexte": "ECOX9500960L", "@numtexte": "95-858", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-07-28" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319366", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006340180", "@num": "1", "#text": "Loi n°96-142 du 21 février 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340192", "@num": "12", "#text": "Loi n°96-142 du 21 février 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000191415", "#text": "LOI96-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "LEGIARTI000006340204", "@num": "9", "#text": "Loi n°96-241 du 26 mars 1996 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000193354", "#text": "LOI96-314", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000742224", "#text": "LOI96-369", "@sens": "cible", "@cidtexte": "JORFTEXT000000742224", "@nortexte": "INTX9400080L", "@numtexte": "96-369", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "JORFTEXT000000376737", "#text": "LOI96-393", "@sens": "cible", "@cidtexte": "JORFTEXT000000376737", "@nortexte": "JUSX9601472L", "@numtexte": "96-393", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-13" }, { "@id": "JORFTEXT000000192812", "#text": "DECRET96-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000192812", "@nortexte": "INTC9600096D", "@numtexte": "96-400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-13" }, { "@id": "JORFTEXT000000193468", "#text": "LOI96-549", "@sens": "cible", "@cidtexte": "JORFTEXT000000193468", "@nortexte": "AGRX9601554L", "@numtexte": "96-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-06-20" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000193678", "#text": "LOI96-603", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000562247", "#text": "DECRET96-903", "@sens": "cible", "@cidtexte": "JORFTEXT000000562247", "@nortexte": "FPPA9610025D", "@numtexte": "96-903", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "JORFTEXT000000562249", "#text": "DECRET96-904", "@sens": "cible", "@cidtexte": "JORFTEXT000000562249", "@nortexte": "FPPA9610026D", "@numtexte": "96-904", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGIARTI000006319843", "@num": "38", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198728", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198728", "@nortexte": "FPPA9710028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "JORFTEXT000000198781", "#text": "DECRET97-230", "@sens": "cible", "@cidtexte": "JORFTEXT000000198781", "@nortexte": "INTA9700062D", "@numtexte": "97-230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-12" }, { "@id": "JORFTEXT000000381247", "#text": "DECRET97-231", "@sens": "cible", "@cidtexte": "JORFTEXT000000381247", "@nortexte": "INTA9700063D", "@numtexte": "97-231", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-12" }, { "@id": "JORFTEXT000000748124", "#text": "DECRET97-469", "@sens": "cible", "@cidtexte": 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L2411-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390980", "@num": "L2411-14", "#text": "Code général des collectivités territoriales - art. L2411-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027469600", "@num": "L2411-14", "#text": "Code général des collectivités territoriales - art. L2411-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390981", "@num": "L2411-15", "#text": "Code général des collectivités territoriales - art. L2411-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390981", "@num": "L2411-15", "#text": "Code général des collectivités territoriales - art. L2411-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390982", "@num": "L2411-15", "#text": "Code général des collectivités territoriales - art. L2411-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390983", "@num": "L2411-15", "#text": "Code général des collectivités territoriales - art. L2411-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390984", "@num": "L2411-15", "#text": "Code général des collectivités territoriales - art. L2411-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027469606", "@num": "L2411-15", "#text": "Code général des collectivités territoriales - art. L2411-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390985", "@num": "L2411-16", "#text": "Code général des collectivités territoriales - art. L2411-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390985", "@num": "L2411-16", "#text": "Code général des collectivités territoriales - art. L2411-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390986", "@num": "L2411-16", "#text": "Code général des collectivités territoriales - art. L2411-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390987", "@num": "L2411-16", "#text": "Code général des collectivités territoriales - art. L2411-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390988", "@num": "L2411-16", "#text": "Code général des collectivités territoriales - art. L2411-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027469603", "@num": "L2411-16", "#text": "Code général des collectivités territoriales - art. L2411-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390989", "@num": "L2411-17", "#text": "Code général des collectivités territoriales - art. L2411-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390989", "@num": "L2411-17", "#text": "Code général des collectivités territoriales - art. L2411-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027469610", "@num": "L2411-17", "#text": "Code général des collectivités territoriales - art. L2411-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGI

Article L2333-6 AUTONOME MODIFIE, en vigueur du 24/02/1996 au 01/01/2009 (Code général des collectivités territoriales)