{ "article": { "LEGIARTI000006523373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006523373", "URL": "article/LEGI/ARTI/00/00/06/52/33/LEGIARTI000006523373.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ADEFTXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306071", "@num": "1400", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1400 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311683", "@num": "1467", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306240", "@num": "1476", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1476 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306285", "@num": "1518 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006120335", "@fin": "2999-01-01", "#text": "Section 4 : Fiscalité locale.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095735", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions fiscales", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000821047", "@nor": "JUSX0609640L", "@num": "2007-211", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-211 du 19 février 2007 instituant la fiducie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000821047", "@c_titre_court": "Loi n°2007-211 du 19 février 2007" }, { "@fin": "2999-01-01", "#text": "Loi n° 2007-211 du 19 février 2007 instituant la fiducie (1).", "@debut": "2007-02-21", "@id_txt": "LEGITEXT000006055481", "@c_titre_court": "Loi n° 2007-211 du 19 février 2007" } ], "@date_publi": "2007-02-21", "@date_signature": "2007-02-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006523373", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1400", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006306071", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1400AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1403, 1404, 1655 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006523373", "@num": "9", "#text": "Loi n°2007-211 du 19 février 2007 - art. 9 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597697", "@num": "310-00 H bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310-00 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017960858", "@num": "315 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299395", "@num": "324 AH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191792", "@fin": "2999-01-01", "#text": "B : Débiteur de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000049164405", "@fin": "1952-07-27", "@num": "1400", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049442980", "@fin": "1979-07-01", "@num": "1400", "@etat": "MODIFIE", "@debut": "1952-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306068", "@fin": "1990-12-30", "@num": "1400", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306069", "@fin": "2003-12-31", "@num": "1400", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306070", "@fin": "2007-02-21", "@num": "1400", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306071", "@fin": "2009-01-01", "@num": "1400", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058925", "@fin": "2013-06-07", "@num": "1400", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517758", "@fin": "2016-12-31", "@num": "1400", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816371", "@fin": "2017-03-02", "@num": "1400", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034110958", "@fin": "2999-01-01", "@num": "1400", "@etat": "VIGUEUR", "@debut": "2017-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions des articles 1403 et 1404, toute propriété, bâtie ou non bâtie, doit être imposée au nom du propriétaire actuel.

II. – Lorsqu'un immeuble est grevé d'usufruit ou loué soit par bail emphytéotique, soit par bail à construction, soit par bail à réhabilitation ou fait l'objet d'une autorisation d'occupation temporaire du domaine public constitutive d'un droit réel, la taxe foncière est établie au nom de l'usufruitier, de l'emphytéote, du preneur à bail à construction ou à réhabilitation ou du titulaire de l'autorisation.

III. – Dans les sociétés immobilières de copropriété visées à l'article 1655 ter, la taxe foncière est établie au nom de chacun des membres de la société pour la part lui revenant dans les immeubles sociaux.

IV. – Lorsqu'un immeuble a été transféré en application d'un contrat de fiducie, la taxe foncière est établie au nom du fiduciaire.

" } }, "LEGIARTI000006306240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1476", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006306240", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306240.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1476AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 HP", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006523373", "@num": "9", "#text": "Loi n°2007-211 du 19 février 2007 - art. 9 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000049187504", "@fin": "1956-01-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738343", "@fin": "1979-07-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306238", "@fin": "1997-04-11", "@num": "1476", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306239", "@fin": "2007-02-21", "@num": "1476", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306240", "@fin": "2007-12-29", "@num": "1476", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026403", "@fin": "2010-01-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641729", "@fin": "2011-01-01", "@num": "1476", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380821", "@fin": "2999-01-01", "@num": "1476", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe professionnelle est établie au nom des personnes qui exercent l'activité imposable, dans les conditions prévues en matière de contributions directes, sous les mêmes sanctions ou recours.
\n
Pour les sociétés civiles professionnelles, les sociétés civiles de moyens et les groupements réunissant des membres de professions libérales, l'imposition est établie au nom de chacun des membres. Toutefois, ces dispositions ne s'appliquent pas aux sociétés civiles professionnelles, à compter de l'année qui suit celle où elles sont, pour la première fois, assujetties à l'impôt sur les sociétés.
\n
Lorsque l'activité est exercée en vertu d'un contrat de fiducie, elle est imposée au nom du fiduciaire.
" } }, "LEGIARTI000006306285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1518 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006306285", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306285.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1518ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006523373", "@num": "9", "#text": "Loi n°2007-211 du 19 février 2007 - art. 9 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030282098", "@fin": "2999-01-01", "#text": "D : Modalités particulières de détermination de la valeur locative de certains biens", "@debut": "2014-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179818", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux biens passibles des impôts directs locaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306285", "@fin": "2999-01-01", "@num": "1518 C", "@etat": "VIGUEUR", "@debut": "2007-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les transferts et transmissions résultant de l'exécution d'un contrat de fiducie sont sans incidence sur la valeur locative des biens concernés.
\n
" } }, "LEGIARTI000006311683": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1467", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-09-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006311683", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311683.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1467AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020627966", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000023380128", "@num": "26", "#text": "Loi n°2002-1575 du 30 décembre 2002 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000025092031", "@num": "53", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006523373", "@num": "9", "#text": "Loi n°2007-211 du 19 février 2007 - art. 9 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219300", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355520", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947223", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381971", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348020", "@num": "49 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348015", "@num": "49 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179813", "@fin": "2999-01-01", "#text": "III : Base d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", 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La taxe professionnelle a pour base :
\n
1° Dans le cas des contribuables autres que ceux visés au 2° :
\n
a. la valeur locative, telle qu'elle est définie aux articles 1469, 1518 A et 1518 B, des immobilisations corporelles dont le redevable a disposé pour les besoins de son activité professionnelle pendant la période de référence définie aux articles 1467 A et 1478, à l'exception de celles qui ont été détruites ou cédées au cours de la même période ;
\n
b. (Dispositions abrogées à compter des impositions établies au titre de 2003).
\n
2° Dans le cas des titulaires de bénéfices non commerciaux, des agents d'affaires, des fiduciaires pour l'accomplissement de leur mission et des intermédiaires de commerce employant moins de cinq salariés et n'étant pas soumis de plein droit ou sur option à l'impôt sur les sociétés, le dixième des recettes et la valeur locative des seules immobilisations passibles des taxes foncières sur les propriétés bâties et non bâties et dont le contribuable a disposé pour les besoins de son activité professionnelle pendant la période de référence définie au a du 1°.
\n
La fraction des recettes mentionnée au premier alinéa est fixée à 9 % au titre de 2003, 8 % au titre de 2004 et 6 % à compter de 2005.
\n
Les éléments servant à la détermination des bases de la taxe professionnelle et des taxes additionnelles sont arrondis à l'euro le plus proche. La fraction d'euro égale à 0,50 est comptée pour 1.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311683", "cible": false, "cidtexte": "JORFTEXT000000821047", "id": "LEGIARTI000006523373", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306071", "cible": false, "cidtexte": "JORFTEXT000000821047", "id": "LEGIARTI000006523373", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306240", "cible": false, "cidtexte": "JORFTEXT000000821047", "id": "LEGIARTI000006523373", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306285", "cible": false, "cidtexte": "JORFTEXT000000821047", "id": "LEGIARTI000006523373", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006523373", "liens_entrants": true }

Article 9 ENTIEREMENT_MODIF (LOI n° 2007-211 du 19 février 2007 instituant la fiducie (1))