{ "article": { "LEGIARTI000006525006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-04-24", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006525006", "URL": "article/LEGI/ARTI/00/00/06/52/50/LEGIARTI000006525006.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPAXXXXXXXX1X442L03AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1886-10-30 art. 35", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1886-10-30 art. 35", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006435577", "@num": "35", "#text": "Loi n°1886-10-30 du 30 octobre 1886 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501737", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1886-10-30" }, { "@id": "JORFTEXT000000204317", "#text": "Ordonnance 2000-549 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000204317", "@nortexte": "MENX0000033P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000238536", "#text": "Loi 2003-339 2003-04-14 art. 1 (loi de ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "LEGITEXT000038877624", "#text": "Décret n°2019-823 du 2 août 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038874595", "@nortexte": "MENE1919053D", "@numtexte": "2019-823", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000006524395", "@num": "L122-1", "#text": "Code de l'éducation - art. L122-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524440", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426360", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006182425", "@fin": "2999-01-01", "#text": "Section 1 : Contrôle de l'Etat sur les établissements d'enseignement privés.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006166628", "@fin": "2999-01-01", "#text": "Chapitre II : Rapports entre l'Etat et les établissements d'enseignement privés", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006151353", "@fin": "2999-01-01", "#text": "Titre IV : Les établissements d'enseignement privés", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137623", "@fin": "2999-01-01", "#text": "Livre IV : Les établissements d'enseignement scolaire", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120385", "@fin": "2999-01-01", "#text": "Deuxième partie : Les enseignements scolaires", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095794", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006071191", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'éducation", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000006071191", "@c_titre_court": "Code de l'éducation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006525006", "@fin": "2005-04-24", "@num": "L442-3", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006525007", "@fin": "2019-09-02", "@num": "L442-3", "@etat": "MODIFIE", "@debut": "2005-04-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038901912", "@fin": "2999-01-01", "@num": "L442-3", "@etat": "VIGUEUR", "@debut": "2019-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les directeurs d'écoles élémentaires privées qui ne sont pas liées à l'Etat par contrat sont entièrement libres dans le choix des méthodes, des programmes et des livres, sous réserve de respecter l'objet de l'instruction obligatoire tel que celui-ci est défini par les articles L. 122-1 et L. 131-10.
\n
" } }, "LEGIARTI000006309376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309376", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309376.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAT" } }, "LIENS": { "LIEN": [ { "#text": "CGI 257, 235 bis, 1378 quinquies, 206, 219 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000509525", "#text": "Loi 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000875191", "#text": "Loi 88-1202 1988-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000322103", "#text": "loi 89-935 1989-12-29 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000525219", "#text": "Loi 90-85 1990-01-23", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000204317", "#text": "Ordonnance 2000-549 2000-06-15 art. 3 I, art. 7 5° 9° 18° 29° 72° 82° JORF 16 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000204317", "@nortexte": "MENX0000033P", "@typelien": "MODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006698230", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006435985", "@num": "3", "#text": "Rapport - art. 3 (V) JORF 16 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006682505", "@num": "1", "#text": "Rapport au Président de la République relatif à l' - art. 1 (V) JORF 23 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "LEGIARTI000006682507", "@num": "3", "#text": "Rapport au Président de la République relatif à l' - art. 3 (V) JORF 23 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "LEGIARTI000006682508", "@num": "4", "#text": "Rapport au Président de la République relatif à l' - art. 4 (V) JORF 23 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525397", "@num": "L719-10", "#text": "Code de l'éducation - art. L719-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525398", "@num": "L719-11", "#text": "Code de l'éducation - art. L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L424-10 à L424-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815582", "@num": "L322-12", "#text": "Code de l'urbanisme - art. L322-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815558", "@num": "L322-2", "#text": "Code de l'urbanisme - art. 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"TXT_ASSOCIE" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": 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"2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": 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Sont exonérés de la taxe sur la valeur ajoutée :
\n
1. (Affaires ou opérations soumises à un autre impôt) :
\n
1° à 3° (Abrogés) ;
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4° Les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° Les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° Les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
\n
5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
\n
1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
\n
Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31-1-2 et 3) ;
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b. (Disposition périmée) ;
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2° Les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
\n
a. Par les entreprises qui ne disposent pas d'installation permanente ;
\n
b. Par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 6 000 000 F ;
\n
4. (Professions libérales et activités diverses) :
\n
1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
\n
1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
\n
1° ter Les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 5° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
\n
2° Les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
\n
3° Le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
\n
4° a. Les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
\n
de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
\n
de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
\n
de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
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de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
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de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
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Un décret en Conseil d'Etat fixe les conditions d'application de cette disposition, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
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De l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° Les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5. (Opérations immobilières) :
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1° Lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 ;
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a. Les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. Les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. Les opérations immobilières résultant de l'application des dispositions des articles L141-1 à L141-5 du code rural, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de l'article L141-1 du même code et agréées par le ministre de l'agriculture et le ministre du budget.
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Ces dispositions ne s'appliquent pas aux cessions d'immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 ;
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d bis. Toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural au titre de l'article L. 141-1 du code rural, dont la destination répond aux dispositions dudit article et qui sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver cette destination pendant un délai de dix ans à compter du transfert de propriété.
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Les dispositions de l'alinéa précédent ne s'appliquent qu'aux cessions de biens acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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1° bis Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° Les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
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Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
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3° Les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° Le bail à construction ;
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5° (Abrogé) ;
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6° Les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L130-2 du code de l'urbanisme ;
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7° Les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
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8° Les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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6. (Abrogé).
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7. (Organismes d'utilité générale) :
\n
1° a. Les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
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Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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les opérations d'hébergement et de restauration ;
\n
l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
\n
b. Les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient ;
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Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 250 000 F.
\n
Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 250 000 F.
\n
Lorsque la limite de 250 000 F est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
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c. Les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
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d. Le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
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L'organisme doit être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation ;
\n
L'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
Les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis Les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée, dans les conditions prévues au 1° ;
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1° ter Les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1°.
\n
2° (Abrogé).
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3° Les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006309377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-11", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309377", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309377.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAU" } }, "NOTA": { "CONTENU": "
(1) Voir le décret n° 64-285 du 2 avril 1964 (JO du 4).
\n
(2) Voir les articles R141-3 à R142-6 du code rural.
\n
(3) Loi complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social (JO du 25 janvier 1990).
\n
(4) Voir les articles 242 B et 242 octies de l'annexe II.
\n
(5) Voir les articles 195 B et 195 D de l'annexe II.
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L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
\n
1. (Affaires ou opérations soumises à un autre impôt) :
\n
1° à 3° (Abrogés) ;
\n
4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
\n
2. (Agriculture et pêche) :
\n
1° (Abrogé) ;
\n
2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer (1) ;
\n
4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
\n
5° (Abrogé).
\n
3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
\n
1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
\n
Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
\n
Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
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b. (Disposition périmée) ;
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2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
\n
a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
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4. (Professions libérales et activités diverses) :
\n
1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
\n
1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
\n
1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
\n
4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
\n
de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
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de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
\n
de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
\n
de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
\n
de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
\n
Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
\n
de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5. (Opérations immobilières) :
\n
1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
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a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. Les opérations immobilières résultant de l'application des dispositions des articles L141-1 à L141-5 du code rural, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de l'article L141-1 du même code et agréées par le ministre de l'agriculture et le ministre du budget (2).
\n
Ces dispositions ne s'appliquent pas aux cessions d'immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 (3).
\n
d bis. toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural au titre de l'article L. 141-1 du code rural, dont la destination répond aux dispositions dudit article et qui sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver cette destination pendant un délai de dix ans à compter du transfert de propriété.
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Les dispositions du premier alinéa ne s'appliquent qu'aux cessions de biens acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
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Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
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3° les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° le bail à construction ;
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5° (Abrogé) ;
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6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
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7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
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8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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6. (Abrogé).
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7. (Organismes d'utilité générale) :
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1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
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Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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les opérations d'hébergement et de restauration ;
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l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
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b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
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Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
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Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
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Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
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c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
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d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
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l'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
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Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
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- l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
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- un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
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- un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
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- un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
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- le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
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- le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
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Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
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les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction (4) ;
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1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
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1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
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2° (Abrogé) ;
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3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat (5) ;
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4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006309378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006309378", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309378.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAV" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000006435019", "@num": "5", "#text": "Loi n°68-978 du 12 novembre 1968 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693185", "@numtexte": "68-978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-12" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000509525", "#text": "Loi 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000875191", "#text": "Loi 88-1202 1988-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000525219", "#text": "Loi 90-85 1990-01-23", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000193847", "#text": "Loi 96-597 1996-07-02", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006519870", "@num": "9", "#text": "Loi n°2004-804 du 9 août 2004 - art. 9 (V) JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "#text": "CGI 257, 235 bis, 1378 quinquies, 206, 219 bis, 27", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525397", "@num": "L719-10", "#text": "Code de l'éducation - art. L719-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525398", "@num": "L719-11", "#text": "Code de l'éducation - art. L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L424-10 à L424-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815582", "@num": "L322-12", "#text": "Code de l'urbanisme - art. L322-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815558", "@num": "L322-2", "#text": "Code de l'urbanisme - art. L322-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L325-1 à L325-3, L141-1 à L141-5, L141-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 85-595 1985-07-12", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048212518", "@fin": "1954-08-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555127", "@fin": "1955-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049694268", "@fin": "1979-07-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309357", "@fin": "1977-07-29", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309358", "@fin": "1973-11-21", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309359", "@fin": "1985-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309360", "@fin": "1985-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309361", "@fin": "1987-01-28", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309362", "@fin": "1988-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309363", "@fin": "1989-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309364", "@fin": "1990-06-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309365", "@fin": "1990-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309366", "@fin": "1991-07-29", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309367", "@fin": "1992-07-04", "@num": "261", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309368", "@fin": "1993-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309369", "@fin": "1993-08-18", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309370", "@fin": "1994-09-02", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309371", "@fin": "1995-10-27", "@num": "261", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309372", "@fin": "1996-05-12", "@num": "261", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309373", "@fin": "1999-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
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1. (Affaires ou opérations soumises à un autre impôt) :
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1° à 3° (Abrogés) ;
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4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
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5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
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1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
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Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
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b. (Disposition périmée) ;
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2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
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a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
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4. (Professions libérales et activités diverses) :
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1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
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1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
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1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
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4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
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de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
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de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
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de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
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de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
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Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
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de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5. (Opérations immobilières) :
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1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
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a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. Les opérations immobilières résultant de l'application des dispositions des articles L141-1 à L141-5 du code rural, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de l'article L141-1 du même code et agréées par le ministre de l'agriculture et le ministre du budget.
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Ces dispositions ne s'appliquent pas aux cessions d'immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990.
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d bis. toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural au titre de l'article L. 141-1 du code rural, dont la destination répond aux dispositions dudit article et qui sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver cette destination pendant un délai de dix ans à compter du transfert de propriété.
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Les dispositions du premier alinéa ne s'appliquent qu'aux cessions de biens acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
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Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
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3° les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° le bail à construction ;
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5° (Abrogé) ;
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6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
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7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
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8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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9° Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les ventes à leurs occupants, dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, de logements ayant fait l'objet de la livraison à soi-même prévue au cinquième alinéa du c du 1 du 7° de l'article 257 (1).
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6. (Abrogé).
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7. (Organismes d'utilité générale) :
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1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
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Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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les opérations d'hébergement et de restauration ;
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l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
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b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
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Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
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Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
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Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
\n
c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
\n
d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
\n
l'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
\n
Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
\n
- l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
- un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
- un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
- un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
\n
- le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
\n
- le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
\n
Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
\n
1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
\n
2° (Abrogé) ;
\n
3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
\n
(1) Ces dispositions s'appliquent aux opérations qui ont bénéficié d'une décision d'agrément délivrée postérieurement au 26 mars 2004.
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L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L424-10 à L424-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. 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L322-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L325-1 à L325-3, L141-1 à L141-5, L141-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 85-595 1985-07-12", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048212518", "@fin": "1954-08-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555127", "@fin": "1955-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049694268", "@fin": "1979-07-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309357", "@fin": "1977-07-29", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309358", "@fin": "1973-11-21", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309359", "@fin": "1985-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309360", "@fin": "1985-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309361", "@fin": "1987-01-28", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309362", "@fin": "1988-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309363", "@fin": "1989-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309364", "@fin": "1990-06-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309365", "@fin": "1990-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309366", "@fin": "1991-07-29", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309367", "@fin": "1992-07-04", "@num": "261", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309368", "@fin": "1993-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309369", "@fin": "1993-08-18", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309370", "@fin": "1994-09-02", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309371", "@fin": "1995-10-27", "@num": "261", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309372", "@fin": "1996-05-12", "@num": "261", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309373", "@fin": "1999-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
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1. (Affaires ou opérations soumises à un autre impôt) :
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1° à 3° (Abrogés) ;
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4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
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5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
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1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
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Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
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b. (Disposition périmée) ;
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2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
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a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
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4. (Professions libérales et activités diverses) :
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1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
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1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
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1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
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4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
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de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
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de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
\n
de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
\n
de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
\n
Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
\n
de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
\n
b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
\n
5° à 8° (Abrogés) ;
\n
9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
\n
5. (Opérations immobilières) :
\n
1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
\n
a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
\n
b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
\n
c. (Devenu sans objet) ;
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d. Les opérations immobilières résultant de l'application des dispositions des articles L141-1 à L141-5 du code rural, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de l'article L141-1 du même code et agréées par le ministre de l'agriculture et le ministre du budget.
\n
Ces dispositions ne s'appliquent pas aux cessions d'immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990.
\n
d bis. toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural au titre de l'article L. 141-1 du code rural, dont la destination répond aux dispositions dudit article et qui sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver cette destination pendant un délai de dix ans à compter du transfert de propriété.
\n
Les dispositions du premier alinéa ne s'appliquent qu'aux cessions de biens acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
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e. (Disposition périmée) ;
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f. (Abrogé) ;
\n
1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
\n
2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
\n
Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
\n
3° les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
\n
4° le bail à construction ;
\n
5° (Abrogé) ;
\n
6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
\n
7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
\n
8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
\n
9° Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les ventes à leurs occupants, dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, de logements ayant fait l'objet de la livraison à soi-même prévue au dixième alinéa du c du 1 du 7° de l'article 257.
\n
6. (Abrogé).
\n
7. (Organismes d'utilité générale) :
\n
1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
\n
Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
\n
Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
\n
les opérations d'hébergement et de restauration ;
\n
l'exploitation des bars et buvettes.
\n
Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
\n
b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
\n
Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
\n
Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
\n
Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
\n
c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
\n
d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
\n
L'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
\n
Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
\n
l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
\n
le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
\n
le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
\n
Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
\n
1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
\n
2° (Abrogé) ;
\n
3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006309380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006309380", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309380.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAX" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "JORFTEXT000000875191", "#text": "Loi 88-1202 1988-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000525219", "#text": "Loi 90-85 1990-01-23", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000006826026", "@num": "33", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 33 (V) JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000006826027", "@num": "34", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 34 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000006826034", "@num": "41", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 41 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "#text": "CGI 257, 235 bis, 1378 quinquies, 206, 219 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. 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L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525397", "@num": "L719-10", "#text": "Code de l'éducation - art. L719-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525398", "@num": "L719-11", "#text": "Code de l'éducation - art. L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815582", "@num": "L322-12", "#text": "Code de l'urbanisme - art. 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Sont exonérés de la taxe sur la valeur ajoutée :
\n
1. (Affaires ou opérations soumises à un autre impôt) :
\n
1° à 3° (Abrogés) ;
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4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
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5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
\n
1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
\n
Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
\n
b. (Disposition périmée) ;
\n
2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
\n
a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
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4. (Professions libérales et activités diverses) :
\n
1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
\n
1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
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1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
\n
2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
\n
3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
\n
4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
\n
de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
\n
de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
\n
de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
\n
de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
\n
de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
\n
Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
\n
de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5. (Opérations immobilières) :
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1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
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a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. Les opérations immobilières résultant de l'application des dispositions des articles L141-1 à L141-5 du code rural, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de l'article L141-1 du même code et agréées par le ministre de l'agriculture et le ministre du budget.
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Ces dispositions ne s'appliquent pas aux cessions d'immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990.
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d bis. toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural au titre de l'article L. 141-1 du code rural, dont la destination répond aux dispositions dudit article et qui sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver cette destination pendant un délai de dix ans à compter du transfert de propriété.
\n
Les dispositions du premier alinéa ne s'appliquent qu'aux cessions de biens acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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g) Les livraisons d'immeubles réalisées par les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation ou de lots de copropriété faisant l'objet d'un plan de sauvegarde en application de l'article L. 615-1 du même code par les organismes sans but lucratif visés au 7 du présent article ou par les sociétés d'économie mixte exerçant une activité de construction ou de gestion de logements sociaux ;
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h) Les cessions de parts de sociétés civiles immobilières d'accession progressive à la propriété effectuées dans les conditions prévues aux articles L. 443-6-2 et suivants du code de la construction et de l'habitation ;
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1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
\n
Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
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3° les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° le bail à construction ;
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5° (Abrogé) ;
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6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
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7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
\n
8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
\n
9° Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les ventes à leurs occupants, dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, de logements mentionnés au dixième alinéa du c du 1 du 7° de l'article 257.
\n
6. (Abrogé).
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7. (Organismes d'utilité générale) :
\n
1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
\n
Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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les opérations d'hébergement et de restauration ;
\n
l'exploitation des bars et buvettes.
\n
Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
\n
b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
\n
Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
\n
Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
\n
Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
\n
c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
\n
d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
\n
L'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
\n
Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
\n
l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
\n
le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
\n
le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
\n
Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
\n
1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
\n
2° (Abrogé) ;
\n
3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006309381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-02-02", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309381", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309381.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAY" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000509525", "#text": "Loi 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006322977", "@num": "69", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 69 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. 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L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI 257, 235 bis, 1378 quinquies, 206, 219 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525397", "@num": "L719-10", "#text": "Code de l'éducation - art. L719-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525398", "@num": "L719-11", "#text": "Code de l'éducation - art. L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815582", "@num": "L322-12", "#text": "Code de l'urbanisme - art. L322-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815558", "@num": "L322-2", "#text": "Code de l'urbanisme - art. L322-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825815", "@num": "L615-1", "#text": "Code de la construction et de l'habitation. - art. L615-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L325-1 à L325-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": 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"@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
\n
1. (Affaires ou opérations soumises à un autre impôt) :
\n
1° à 3° (Abrogés) ;
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4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
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5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
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1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
\n
Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
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b. (Disposition périmée) ;
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2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
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a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
\n
4. (Professions libérales et activités diverses) :
\n
1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
\n
1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
\n
1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
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4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
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de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
\n
de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
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de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
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de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
\n
Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
\n
de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5. (Opérations immobilières) :
\n
1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
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a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. (abrogé)
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d bis. (abrogé)
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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g) Les livraisons d'immeubles réalisées par les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation ou de lots de copropriété faisant l'objet d'un plan de sauvegarde en application de l'article L. 615-1 du même code par les organismes sans but lucratif visés au 7 du présent article ou par les sociétés d'économie mixte exerçant une activité de construction ou de gestion de logements sociaux ;
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h) Les cessions de parts de sociétés civiles immobilières d'accession progressive à la propriété effectuées dans les conditions prévues aux articles L. 443-6-2 et suivants du code de la construction et de l'habitation ;
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1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
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Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
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3° les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° le bail à construction ;
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5° (Abrogé) ;
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6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
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7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
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8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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9° Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les ventes à leurs occupants, dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, de logements mentionnés au dixième alinéa du c du 1 du 7° de l'article 257.
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6. (Abrogé).
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7. (Organismes d'utilité générale) :
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1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
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Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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les opérations d'hébergement et de restauration ;
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l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
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b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
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Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
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Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
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Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
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c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
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d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
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L'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
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Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
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l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
\n
le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
\n
le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
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Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
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1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
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1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
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2° (Abrogé) ;
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3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
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4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006309382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2007-02-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006309382", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309382.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAZ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000509525", "#text": "Loi 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006826648", "@num": "5", "#text": "Ordonnance n°2007-137 du 1 février 2007 - art. 5 () JORF 2 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273763", "@nortexte": "SOCX0600206R", "@numtexte": "2007-137", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-02-01" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI 257, 235 bis, 1378 quinquies, 206, 219 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525397", "@num": "L719-10", "#text": "Code de l'éducation - art. L719-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525398", "@num": "L719-11", "#text": "Code de l'éducation - art. L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815582", "@num": "L322-12", "#text": "Code de l'urbanisme - art. L322-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815558", "@num": "L322-2", "#text": "Code de l'urbanisme - art. L322-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825815", "@num": "L615-1", "#text": "Code de la construction et de l'habitation. - art. L615-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L325-1 à L325-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048212518", "@fin": "1954-08-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555127", "@fin": "1955-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049694268", "@fin": "1979-07-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309357", "@fin": "1977-07-29", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309358", "@fin": "1973-11-21", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309359", "@fin": "1985-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309360", "@fin": "1985-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309361", "@fin": "1987-01-28", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309362", "@fin": "1988-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309363", "@fin": "1989-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309364", "@fin": "1990-06-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309365", "@fin": "1990-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309366", "@fin": "1991-07-29", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309367", "@fin": "1992-07-04", "@num": "261", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309368", "@fin": "1993-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309369", "@fin": "1993-08-18", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309370", "@fin": "1994-09-02", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309371", "@fin": "1995-10-27", "@num": "261", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309372", "@fin": "1996-05-12", "@num": "261", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309373", "@fin": "1999-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
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1. (Affaires ou opérations soumises à un autre impôt) :
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1° à 3° (Abrogés) ;
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4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
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5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
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1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
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Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
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b. (Disposition périmée) ;
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2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
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a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
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4. (Professions libérales et activités diverses) :
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1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
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1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
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1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
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4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
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de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
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de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
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de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
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de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
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Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
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de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5. (Opérations immobilières) :
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1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
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a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. (abrogé)
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d bis. (abrogé)
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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g) Les livraisons d'immeubles réalisées par les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation ou de lots de copropriété faisant l'objet d'un plan de sauvegarde en application de l'article L. 615-1 du même code par les organismes sans but lucratif visés au 7 du présent article ou par les sociétés d'économie mixte exerçant une activité de construction ou de gestion de logements sociaux ;
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h) Les cessions de parts de sociétés civiles immobilières d'accession progressive à la propriété effectuées dans les conditions prévues aux articles L. 443-6-2 et suivants du code de la construction et de l'habitation ;
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1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics de l'habitat et de leurs unions, pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré, ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
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3° les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° le bail à construction ;
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5° (Abrogé) ;
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6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
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7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
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8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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9° Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les ventes à leurs occupants, dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, de logements mentionnés au dixième alinéa du c du 1 du 7° de l'article 257.
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6. (Abrogé).
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7. (Organismes d'utilité générale) :
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1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
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Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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les opérations d'hébergement et de restauration ;
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l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
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b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
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Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
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Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
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Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
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c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
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d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
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L'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
\n
Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
\n
l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
\n
le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
\n
le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
\n
Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
\n
1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
\n
2° (Abrogé) ;
\n
3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006309383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309383", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309383.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXA0" } }, "NOTA": { "CONTENU": "
NOTA : (1) alinéa applicable à compter du 1er avril 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000509525", "#text": "Loi 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000006820815", "@num": "26", "#text": "Loi n°85-729 du 18 juillet 1985 - art. 26 (V) JORF 19 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006826120", "@num": "15", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 15 () JORF 6 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000006826151", "@num": "46", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 46 (V) JORF 6 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "#text": "CGI 257, 235 bis, 1378 quinquies, 206, 219 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525397", "@num": "L719-10", "#text": "Code de l'éducation - art. L719-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525398", "@num": "L719-11", "#text": "Code de l'éducation - art. L719-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071191", "#text": "Code de l'éducation L151-3, L212-2, L441-1 à L441-9, L442-3, L424-1 à L424-4, L731-1 à L731-16, L613-7, L714-2, L719-10, L719-11, L441-10 à L441-13, L443-1 à L443-4, L444-1 à L444-11", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690809", "@num": "L6122-1", "#text": "Code de la santé publique - art. L6122-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815558", "@num": "L322-2", "#text": "Code de l'urbanisme - art. L322-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824797", "@num": "L303-1", "#text": "Code de la construction et de l'habitation. - art. L303-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825815", "@num": "L615-1", "#text": "Code de la construction et de l'habitation. - art. L615-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L325-1 à L325-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048212518", "@fin": "1954-08-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555127", "@fin": "1955-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049694268", "@fin": "1979-07-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309357", "@fin": "1977-07-29", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309358", "@fin": "1973-11-21", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309359", "@fin": "1985-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309360", "@fin": "1985-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309361", "@fin": "1987-01-28", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309362", "@fin": "1988-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309363", "@fin": "1989-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309364", "@fin": "1990-06-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309365", "@fin": "1990-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309366", "@fin": "1991-07-29", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309367", "@fin": "1992-07-04", "@num": "261", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309368", "@fin": "1993-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309369", "@fin": "1993-08-18", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309370", "@fin": "1994-09-02", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309371", "@fin": "1995-10-27", "@num": "261", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309372", "@fin": "1996-05-12", "@num": "261", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309373", "@fin": "1999-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
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1. (Affaires ou opérations soumises à un autre impôt) :
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1° à 3° (Abrogés) ;
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4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
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2. (Agriculture et pêche) :
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1° (Abrogé) ;
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2° (Abrogé) ;
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3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
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4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
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5° (Abrogé).
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3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
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1° a. Sous réserve, le cas échéant, des dispositions des 13° et 15° de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
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Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;
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b. (Disposition périmée) ;
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2° les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
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a. par les entreprises qui ne disposent pas d'installation permanente ;
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b. par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 910 000 euros ;
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4. (Professions libérales et activités diverses) :
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1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;
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1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;
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1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;
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4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;
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de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2, L. 719-10 et L. 719-11 du code de l'éducation ;
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de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;
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de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
\n
de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.
\n
Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;
\n
de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
\n
5° à 8° (Abrogés) ;
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8° bis Les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre de la garde d'enfants par les établissements visés aux deux premiers alinéas de l'article L. 2324-1 du code de la santé publique et assurant l'accueil des enfants de moins de trois ans ; (1)
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9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
\n
5. (Opérations immobilières) :
\n
1° lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 :
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a. les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
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b. les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
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c. (Devenu sans objet) ;
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d. (abrogé)
\n
d bis. (abrogé)
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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g) Les livraisons d'immeubles réalisées par les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation ou de lots de copropriété faisant l'objet d'un plan de sauvegarde en application de l'article L. 615-1 du même code ou faisant l'objet d'une opération programmée d'amélioration de l'habitat prévue à l'article L. 303-1 du même code par les organismes sans but lucratif visés au 7 du présent article ou par les sociétés d'économie mixte exerçant une activité de construction ou de gestion de logements sociaux ;
\n
h) Les cessions de parts de sociétés civiles immobilières d'accession progressive à la propriété effectuées dans les conditions prévues aux articles L. 443-6-2 et suivants du code de la construction et de l'habitation ;
\n
1° bis lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
\n
2° les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics de l'habitat et de leurs unions, pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré, ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
\n
3° (alinéa devenu sans objet) ;
\n
4° le bail à construction ;
\n
5° (Abrogé) ;
\n
6° les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L. 130-2 du code de l'urbanisme ;
\n
7° les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
\n
8° les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
\n
9° Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les ventes à leurs occupants, dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, de logements mentionnés au dixième alinéa du c du 1 du 7° de l'article 257.
\n
6. (Abrogé).
\n
7. (Organismes d'utilité générale) :
\n
1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
\n
Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
\n
Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
\n
les opérations d'hébergement et de restauration ;
\n
l'exploitation des bars et buvettes.
\n
Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
\n
b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.
\n
Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 euros.
\n
Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 euros.
\n
Lorsque la limite de 60 000 euros est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;
\n
c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
\n
d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
\n
L'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.
\n
Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :
\n
l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 euros, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 euros en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;
\n
un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;
\n
le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;
\n
le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.
\n
Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;
\n
l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;
\n
1° ter les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1° ;
\n
2° (Abrogé) ;
\n
3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006435577": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-06-22", "DATE_DEBUT": "1998-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006435577", "URL": "article/LEGI/ARTI/00/00/06/43/55/LEGIARTI000006435577.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PEEARXXXXXX035AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1882-03-28 art. 16", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006435691", "@num": "4", "#text": "Loi n°98-1165 du 18 décembre 1998 - art. 4 () JORF 22 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000758802", "@nortexte": "MENX9803064L", "@numtexte": "98-1165", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-18" }, { "@id": "LEGIARTI000006435990", "@num": "7", "#text": "Ordonnance n° 2000-549 du 15 juin 2000 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006090569", "@fin": "2000-06-22", "#text": "Titre III : De l'enseignement privé", "@debut": "1886-10-31" } ] }, "@cid": "LEGITEXT000006070886", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2000-06-22", "#text": "Loi du 30 octobre 1886 portant sur l'organisation de l'enseignement primaire.", "@debut": "1886-10-31", "@id_txt": "LEGITEXT000006070886", "@c_titre_court": "Loi du 30 octobre 1886" } ], "@date_publi": "2999-01-01", "@date_signature": "1886-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435576", "@fin": "1998-12-22", "@num": "35", "@etat": "MODIFIE", "@debut": "1886-10-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006435577", "@fin": "2000-06-22", "@num": "35", "@etat": "ABROGE", "@debut": "1998-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les directeurs et directrices d'écoles primaires privées sont entièrement libres dans le choix des méthodes, des programmes et des livres, sous réserve de respecter l'objet de l'instruction obligatoire tel que celui-ci est défini par l'article 16 de la loi du 28 mars 1882 sur l'enseignement primaire.
\n
" } }, "LEGIARTI000006524395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L122-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2005-04-24", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006524395", "URL": "article/LEGI/ARTI/00/00/06/52/43/LEGIARTI000006524395.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPAXXXXXXXX1X122L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006435685", "@num": "1", "#text": "Loi n°98-1165 du 18 décembre 1998 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000758802", "@nortexte": "MENX9803064L", "@numtexte": "98-1165", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-18" }, { "@id": "LEGIARTI000006435685", "@num": "1", "#text": "Loi n°98-1165 du 18 décembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758802", "@nortexte": "MENX9803064L", "@numtexte": "98-1165", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-18" }, { "@id": "JORFTEXT000000204317", "#text": "Ordonnance 2000-549 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000204317", "@nortexte": "MENX0000033P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000238536", "#text": "Loi 2003-339 2003-04-14 art. 1 (loi de ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "LEGIARTI000006435715", "@num": "7", "#text": "Loi n°2005-380 du 23 avril 2005 - art. 7 (V) JORF 24 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259787", "@nortexte": "MENX0400282L", "@numtexte": "2005-380", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "2005-04-23" }, { "@id": "LEGIARTI000006524423", "@num": "L131-1-1", "#text": "Code de l'éducation - art. L131-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524423", "@num": "L131-1-1", "#text": "Code de l'éducation - art. L131-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524440", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524444", "@num": "L131-11", "#text": "Code de l'éducation - art. L131-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027682560", "@num": "L161-1", "#text": "Code de l'éducation - art. L161-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043484356", "@num": "L162-1", "#text": "Code de l'éducation - art. L162-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043484417", "@num": "L163-1", "#text": "Code de l'éducation - art. L163-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043484473", "@num": "L164-1", "#text": "Code de l'éducation - art. L164-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524774", "@num": "L312-15", "#text": "Code de l'éducation - art. L312-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525004", "@num": "L442-2", "#text": "Code de l'éducation - art. L442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006166562", "@fin": "2999-01-01", "#text": "Chapitre II : Objectifs et missions de l'enseignement scolaire.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006151328", "@fin": "2999-01-01", "#text": "Titre II : Objectifs et missions du service public de l'enseignement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137617", "@fin": "2999-01-01", "#text": "Livre Ier : Principes généraux de l'éducation", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120383", "@fin": "2999-01-01", "#text": "Première partie : Dispositions générales et communes", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095794", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006071191", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'éducation", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000006071191", "@c_titre_court": "Code de l'éducation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006524395", "@fin": "2005-04-24", "@num": "L122-1", "@etat": "TRANSFERE", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de l'enfant à l'instruction a pour objet de lui garantir, d'une part, l'acquisition des instruments fondamentaux du savoir, des connaissances de base, des éléments de la culture générale et, selon les choix, de la formation professionnelle et technique et, d'autre part, l'éducation lui permettant de développer sa personnalité, d'élever son niveau de formation initiale et continue, de s'insérer dans la vie sociale et professionnelle et d'exercer sa citoyenneté.
\n
Cette instruction obligatoire est assurée prioritairement dans les établissements d'enseignement.
" } }, "LEGIARTI000027748201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000027748201", "URL": "article/LEGI/ARTI/00/00/27/74/82/LEGIARTI000027748201.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, art. 69-II : ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe intervient à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi n°72-616 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000018687845", "#text": "Loi n° 89-935 du 29 décembre 1989 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000027736731", "@num": "65", "#text": "LOI n°2013-660\n du 22 juillet 2013 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000027735009", "@nortexte": "ESRJ1304228L", "@numtexte": "2013-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-07-22" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. 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"@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

3° les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L. 325-1 à L. 325-3 du code rural et de la pêche maritime. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;

4° les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;

5° (Abrogé).

3. (Biens usagés) :

1° a. Sous réserve, le cas échéant, des dispositions des 1° et 2° du III de l'article 257, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.

Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.

Les dispositions du deuxième alinéa ne s'appliquent ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou de location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion (Loi n° 89-935 du 29 décembre 1989, art. 31 I 2 et 3) ;

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, par les praticiens autorisés à faire usage légalement du titre d'ostéopathe ou de chiropracteur et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;

1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 6122-1 du code de la santé publique ;

1° ter les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 6° du I de l'article L. 312-1 du code de l'action sociale et des familles, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les articles L. 151-3, L. 212-2, L. 441-1 à L. 441-9, L. 442-3, L. 424-1 à L. 424-4 et L. 731-1 à L. 731-16 du code de l'éducation ;

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement technique ou professionnel réglementé par les articles L. 441-10 à L. 441-13, L. 443-1 à L. 443-4 et L. 424-1 à L. 424-4 du code de l'éducation et le décret du 14 septembre 1956 ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

de la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue.

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par les articles L. 444-1 à L. 444-11 du code de l'éducation, et les textes subséquents ;

b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;

5° à 8° (Abrogés) ;

8° bis Les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre de la garde d'enfants par les établissements visés aux deux premiers alinéas de l'article L. 2324-1 du code de la santé publique et assurant l'accueil des enfants de moins de trois ans ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

9° les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;

10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif ;

11° Les prestations de services et les livraisons de biens accessoires à ces prestations, à l'exception des transports de personnes et télécommunications, qui relèvent du service universel postal tel que défini par l'article L. 1 du code des postes et communications électroniques, effectuées par le prestataire en France du service universel postal tel que désigné à l'article L. 2 du même code.

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

1° a. les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

b. les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient.

Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 60 000 €.

Les opérations mentionnées au I de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 60 000 €.

Lorsque la limite de 60 000 € est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;

c. les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

L'organisme doit, en principe, être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation.

Toutefois, lorsqu'une association régie par la loi du 1er juillet 1901 relative au contrat d'association, une association régie par la loi locale en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, une fondation reconnue d'utilité publique ou une fondation d'entreprise décide que l'exercice des fonctions dévolues à ses dirigeants justifie le versement d'une rémunération, le caractère désintéressé de sa gestion n'est pas remis en cause si ses statuts et ses modalités de fonctionnement assurent sa transparence financière, l'élection régulière et périodique de ses dirigeants, le contrôle effectif de sa gestion par ses membres et l'adéquation de la rémunération aux sujétions effectivement imposées aux dirigeants concernés ; cette disposition s'applique dans les conditions suivantes :

l'un des organismes visés au troisième alinéa peut rémunérer l'un de ses dirigeants uniquement si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 200 000 € en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;

un tel organisme peut rémunérer deux de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 500 000 €, en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;

un tel organisme peut rémunérer trois de ses dirigeants si le montant annuel de ses ressources, majorées de celles des organismes qui lui sont affiliés et qui remplissent les conditions leur permettant de bénéficier de la présente disposition, hors ressources issues des versements effectués par des personnes morales de droit public, est supérieur à 1 000 000 € en moyenne sur les trois exercices clos précédant celui pendant lequel la rémunération est versée ;

un tel organisme peut verser des rémunérations dans le cadre de la présente disposition uniquement si ses statuts le prévoient explicitement et si une décision de son organe délibérant l'a expressément décidé à la majorité des deux tiers de ses membres ;

le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

le montant de toutes les rémunérations versées à chaque dirigeant au titre de la présente disposition ne peut en aucun cas excéder trois fois le montant du plafond visé à l'article L. 241-3 du code de la sécurité sociale.

Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;

1° bis les opérations effectuées par les associations intermédiaires conventionnées, mentionnées à l'article L. 5132-7 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° ;

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail, dans les conditions prévues au 1° ;

1° quater Les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans les lieux de vie et d'accueil mentionnés au III de l'article L. 312-1 du code de l'action sociale et des familles, conformément à leur objet ;

2° (Abrogé) ;

3° les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;

4° (Abrogé) ;

8. et 9. (Abrogés).

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art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - 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L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524972", "@num": "L424-1", "#text": "Code de l'éducation - art. L424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524981", "@num": "L441-1", "#text": "Code de l'éducation - art. 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"@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

5° (Abrogé).

3. (Biens usagés) :

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

5° à 8° (Abrogés) ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

Les limites mentionnées aux deuxième à avant-dernier alinéas du présent b sont indexées, chaque année, sur la prévision de l'indice des prix à la consommation, hors tabac, retenue dans le projet de loi de finances de l'année ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail, dans les conditions prévues au 1° ;

2° (Abrogé) ;

4° (Abrogé) ;

8. et 9. (Abrogés).

" } }, "LEGIARTI000030701250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701250", "URL": "article/LEGI/ARTI/00/00/30/70/12/LEGIARTI000030701250.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 18 de la loi n° 2014-1654 du 29 décembre 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi n°72-616 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000018687845", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308702", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - 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"LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

5° (Abrogé).

3. (Biens usagés) :

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

5° à 8° (Abrogés) ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

Lorsque la limite de 60 540 € est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail, dans les conditions prévues au 1° ;

2° (Abrogé) ;

4° (Abrogé) ;

8. et 9. (Abrogés).

" } }, "LEGIARTI000032701514": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-29", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701514", "URL": "article/LEGI/ARTI/00/00/32/70/15/LEGIARTI000032701514.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 18 de la loi n° 2014-1654 du 29 décembre 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi n°72-616 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000018687845", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000032679365", "@num": "1", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. 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L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308702", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. 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Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

5° (Abrogé).

3. (Biens usagés) :

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

5° à 8° (Abrogés) ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

Lorsque la limite de 61 145 € est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

le montant des ressources hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

Un décret en Conseil d'Etat fixe les modalités d'application des huit alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail, dans les conditions prévues au 1° ;

2° (Abrogé) ;

4° (Abrogé) ;

8. et 9. (Abrogés).

" } }, "LEGIARTI000033971428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2017-01-29" } }, "META_COMMUN": { "ID": "LEGIARTI000033971428", "URL": "article/LEGI/ARTI/00/00/33/97/14/LEGIARTI000033971428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 12 de la loi n° 2017-86 du 27 janvier 2017, la perte de recettes pour l'Etat résultant des dispositions du I dudit article 12, est compensée à due concurrence par la création d'une taxe additionnelle aux droits mentionnés aux articles 575 et 575 A du code général des impôts.
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi n°72-616 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000018687845", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000033938233", "@num": "12", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. 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art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465296", "@num": "L1", "#text": "Code des postes et des communications électroni... - art. L1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465301", "@num": "L2", "#text": "Code des postes et des communications électroni... - art. L2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. L212-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524972", "@num": "L424-1", "#text": "Code de l'éducation - art. L424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524981", "@num": "L441-1", "#text": "Code de l'éducation - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524993", "@num": "L441-10", "#text": "Code de l'éducation - art. L441-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525006", "@num": "L442-3", "#text": "Code de l'éducation - art. L442-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525034", "@num": "L443-1", "#text": "Code de l'éducation - art. L443-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525041", "@num": "L444-1", "#text": "Code de l'éducation - art. L444-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. L714-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738707", "@num": "L718-16", "#text": "Code de l'éducation - art. L718-16", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525451", "@num": "L731-1", "#text": "Code de l'éducation - art. L731-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. 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L6122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691304", "@num": "L6312-2", "#text": "Code de la santé publique - art. L6312-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741592", "@num": "L174-7", "#text": "Code de la sécurité sociale. - art. L174-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

5° (Abrogé).

3. (Biens usagés) :

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

5° à 8° (Abrogés) ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

le montant des ressources le cas échéant hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

La condition d'exclusion des ressources issues des versements effectués par des personnes morales de droit public mentionnée aux quatrième à sixième alinéas du présent d n'est pas applicable aux associations de jeunesse et d'éducation populaire ayant fait l'objet d'un agrément par le ministre chargé de la jeunesse dont l'instance dirigeante est composée de membres dont la moyenne d'âge est inférieure à trente ans et qui décident de rémunérer, dans la limite du plafond mentionné à l'article L. 241-3 du code de la sécurité sociale, pour une durée maximale de trois ans, renouvelable une fois, leurs dirigeants âgés de moins de trente ans à la date de leur élection.

Un décret en Conseil d'Etat fixe les modalités d'application des neuf alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail, dans les conditions prévues au 1° ;

2° (Abrogé) ;

4° (Abrogé) ;

8. et 9. (Abrogés).

" } }, "LEGIARTI000034596929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000034596929", "URL": "article/LEGI/ARTI/00/00/34/59/69/LEGIARTI000034596929.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 18 de la loi n° 2014-1654 du 29 décembre 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi n°72-616 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006317669", "@num": "31", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances p... - art. 31 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000034568256", "@num": "1", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597017", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308702", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - 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"261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

5° (Abrogé).

3. (Biens usagés) :

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

5° à 8° (Abrogés) ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

Lorsque la limite de 61 634 € est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

le montant des ressources le cas échéant hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

Un décret en Conseil d'Etat fixe les modalités d'application des neuf alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail, dans les conditions prévues au 1° ;

2° (Abrogé) ;

4° (Abrogé) ;

8. et 9. (Abrogés).

" } }, "LEGIARTI000036426360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-04-15", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426360", "URL": "article/LEGI/ARTI/00/00/36/42/63/LEGIARTI000036426360.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 10 II de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions sont applicables aux prestations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497458", "#text": "Loi du 1er juillet 1901", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000509525", "#text": "Loi n°72-616 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006317669", "@num": "31", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000036377642", "@num": "10", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036377640", "@num": "9", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426426", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308702", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426591", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465296", "@num": "L1", "#text": "Code des postes et des communications électroniques - art. L1", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465301", "@num": "L2", "#text": "Code des postes et des communications électroniques - art. L2", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524460", "@num": "L151-3", "#text": "Code de l'éducation - art. L151-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524508", "@num": "L212-2", "#text": "Code de l'éducation - art. 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L442-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525034", "@num": "L443-1", "#text": "Code de l'éducation - art. L443-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525041", "@num": "L444-1", "#text": "Code de l'éducation - art. L444-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525202", "@num": "L613-7", "#text": "Code de l'éducation - art. L613-7", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525377", "@num": "L714-2", "#text": "Code de l'éducation - art. 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Sont exonérés de la taxe sur la valeur ajoutée :

1. (Affaires ou opérations soumises à un autre impôt) :

1° à 3° (Abrogés) ;

4° les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;

5° (Abrogé).

2. (Agriculture et pêche) :

1° (Abrogé) ;

2° (Abrogé) ;

5° (Abrogé).

3. (Biens usagés) :

b. (Disposition périmée) ;

2° (abrogé)

4. (Professions libérales et activités diverses) :

1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, par les praticiens autorisés à faire usage légalement du titre d'ostéopathe, de chiropracteur, de psychologue ou de psychothérapeute et par les psychanalystes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes ;

2° les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;

3° le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 6312-2 du code de la santé publique ;

4° a. les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :

de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés aux articles L. 613-7, L. 714-2 et L. 718-16 du code de l'éducation ;

de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;

Un décret en Conseil d'Etat fixe les conditions d'application de ces dispositions, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation ;

5° à 8° (Abrogés) ;

8° ter Les prestations de services réalisées par les mandataires judiciaires à la protection des majeurs au sens de l'article L. 471-2 du code de l'action sociale et des familles ;

5. (Opérations immobilières) :

1° Les livraisons de terrains qui ne sont pas des terrains à bâtir au sens du 1° du 2 du I de l'article 257 ;

2° Les livraisons d'immeubles achevés depuis plus de cinq ans.

6. (Abrogé).

7. (Organismes d'utilité générale) :

Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.

Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :

les opérations d'hébergement et de restauration ;

l'exploitation des bars et buvettes.

Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;

d. le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :

le montant des ressources le cas échéant hors ressources issues des versements effectués par des personnes morales de droit public est constaté par un commissaire aux comptes ;

Un décret en Conseil d'Etat fixe les modalités d'application des neuf alinéas précédents ;

l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;

les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.

1° ter les opérations effectuées par les associations agréées en application de l'article L. 7232-1 du code du travail ou autorisées en application de l'article L. 313-1 du code de l'action sociale et des familles, dans les conditions prévues au 1° ;

2° (Abrogé) ;

4° (Abrogé) ;

8. et 9. (Abrogés).

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"JORFTEXT000000522261", "#text": "Ordonnance n°45-26 du 8 janvier 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522261", "@numtexte": "45-26", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-01-08" }, { "@id": "JORFTEXT000000339901", "#text": "Ordonnance n°45-1670 du 29 juillet 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000339901", "@numtexte": "45-1670", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-29" }, { "@id": "LEGIARTI000006451993", "@num": "2", "#text": "Ordonnance n°45-2283 du 9 octobre 1945 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521942", "@numtexte": "45-2283", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-09" }, { "@id": "LEGIARTI000006451995", "@num": "4", "#text": "Ordonnance n°45-2283 du 9 octobre 1945 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521942", "@numtexte": "45-2283", "@typelien": "ABROGATION", 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"@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000699233", "#text": "Ordonnance n°45-2630 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000699233", "@numtexte": "45-2630", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000699235", "#text": "Ordonnance n°45-2634 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000699235", "@numtexte": "45-2634", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000512178", "#text": "Loi n°46-1084 du 18 mai 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000512178", "@numtexte": "46-1084", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1946-05-18" }, { "@id": "JORFTEXT000000314158", "#text": "Loi n°46-2091 du 28 septembre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000314158", "@numtexte": "46-2091", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1946-09-28" }, { "@id": "JORFTEXT000000315809", "#text": "Loi n°47-1562 du 21 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000315809", "@numtexte": "47-1562", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-21" }, { "@id": "JORFTEXT000000692433", "#text": "Loi n°49-230 du 21 février 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692433", "@numtexte": "49-230", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-02-21" }, { "@id": "JORFTEXT000000692433", "#text": "Loi n°49-230 du 21 février 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692433", "@numtexte": "49-230", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1949-02-21" }, { "@id": "LEGIARTI000006435010", "@num": "10", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435011", "@num": "11", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435002", "@num": "4", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435003", "@num": "5", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435006", "@num": "6", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435007", "@num": "7", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435008", "@num": "8", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "LEGIARTI000006435009", "@num": "9", "#text": "Loi n°51-46 du 11 janvier 1951 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "JORFTEXT000000886638", "#text": "Loi n°51-46 du 11 janvier 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "JORFTEXT000000886638", "#text": "Loi n°51-46 du 11 janvier 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000886638", "@numtexte": "51-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-01-11" }, { "@id": "JORFTEXT000000699519", "#text": "Loi n°51-630 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000699519", "@numtexte": "51-630", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006435963", "@num": "1", "#text": "Loi n°51-1115 du 21 septembre 1951 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516988", "@numtexte": "51-1115", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-09-21" }, { "@id": "JORFTEXT000000516988", "#text": "Loi n°51-1115 du 21 septembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000516988", "@numtexte": "51-1115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-09-21" }, { "@id": "JORFTEXT000000516990", "#text": "Loi n°51-1140 du 28 septembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000516990", "@numtexte": "51-1140", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1951-09-28" }, { "@id": "JORFTEXT000000313746", "#text": "Loi n°53-49 du 3 février 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000313746", "@numtexte": "53-49", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-03" }, { "@id": "JORFTEXT000000864812", "#text": "Loi n° 54-304 du 20 mars 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000864812", "@numtexte": "54-304", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1954-03-20" }, { "@id": "JORFTEXT000000509738", "#text": "Loi n°54-389 du 8 avril 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000509738", "@numtexte": "54-389", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1954-04-08" }, { "@id": "LEGIARTI000006272612", "@num": "6", "#text": "Loi n°54-405 du 10 avril 1954 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312730", "@numtexte": "54-405", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFTEXT000000312730", "#text": "Loi n°54-405 du 10 avril 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000312730", "@numtexte": "54-405", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFTEXT000000673687", "#text": "Décret n°54-981 du 1 octobre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000673687", "@numtexte": "54-981", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1954-10-01" }, { "@id": "JORFTEXT000000502438", "#text": "Décret n°54-1096 du 10 novembre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000502438", "@numtexte": "54-1096", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-10" }, { "@id": "JORFTEXT000000880187", "#text": "Loi n°55-425 du 16 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000880187", "@numtexte": "55-425", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-16" }, { "@id": "JORFTEXT000000880187", "#text": "Loi n°55-425 du 16 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000880187", "@numtexte": "55-425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-16" }, { "@id": "JORFTEXT000000501555", "#text": "Loi n°57-831 du 26 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501555", "@numtexte": "57-831", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1957-07-26" }, { "@id": "JORFTEXT000000878375", "#text": "Loi n°58-275 du 19 mars 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000878375", "@numtexte": "58-275", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1958-03-19" }, { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000705646", "#text": "Ordonnance n°59-45 du 6 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000705646", "@numtexte": "59-45", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000693420", "#text": "Loi n°59-1557 du 31 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000693420", "@numtexte": "59-1557", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-31" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n° 64-1278 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000319950", "#text": "Loi n°64-1325 du 26 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319950", "@numtexte": "64-1325", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-26" }, { "@id": "JORFTEXT000000320872", "#text": "Loi n° 66-935 du 17 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "LEGIARTI000006272739", "@num": "18", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000880575", "#text": "Loi n°66-948 du 22 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000693185", "#text": "Loi n°68-978 du 12 novembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000693185", "@numtexte": "68-978", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1968-11-12" }, { "@id": "JORFTEXT000000874472", "#text": "Loi n°70-631 du 15 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000874472", "@numtexte": "70-631", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-15" }, { "@id": "JORFTEXT000000321858", "#text": "Loi n°71-536 du 7 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321858", "@numtexte": "71-536", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-07" }, { "@id": "JORFTEXT000000875172", "#text": "Loi n°71-577 du 16 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000875172", "@numtexte": "71-577", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000875195", "#text": "Loi n°72-2 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875195", "@numtexte": "72-2", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000875195", "#text": "Loi n°72-2 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875195", "@numtexte": "72-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006451417", "@num": "5", "#text": "Loi n°72-659 du 13 juillet 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875581", "@numtexte": "72-659", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000875581", "#text": "Loi n°72-659 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875581", "@numtexte": "72-659", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006452539", "@num": "1", "#text": "Décret n°73-321 du 15 mars 1973 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494865", "@numtexte": "73-321", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-15" }, { "@id": "LEGIARTI000006696071", "@num": "4", "#text": "Loi n°75-534 du 30 juin 1975 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "LEGIARTI000006696072", "@num": "5", "#text": "Loi n°75-534 du 30 juin 1975 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "LEGIARTI000006696075", "@num": "6", "#text": "Loi n°75-534 du 30 juin 1975 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "LEGIARTI000006696079", "@num": "8", "#text": "Loi n°75-534 du 30 juin 1975 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000333976", "#text": "Loi n°75-534 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000334174", "#text": "Loi n°75-620 du 11 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000334174", "@numtexte": "75-620", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006522447", "@num": "3", "#text": "Décret n°77-1177 du 20 octobre 1977 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303673", "@numtexte": "77-1177", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-10-20" }, { "@id": "LEGIARTI000006522451", "@num": "4-2", "#text": "Décret n°77-1177 du 20 octobre 1977 - art. 4-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303673", "@numtexte": "77-1177", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-10-20" }, { "@id": "JORFTEXT000000880020", "#text": "LOI n° 79-4 du 2 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000880020", "@numtexte": "79-4", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-02" }, { "@id": "JORFTEXT000000880032", "#text": "Loi n°82-1098 du 23 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880032", "@numtexte": "82-1098", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@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": "LEGIARTI000006338967", "@num": "16", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "LEGIARTI000006339007", "@num": "17", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "LEGIARTI000006338979", "@num": "24", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@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": "JORFTEXT000000692733", "#text": "Loi n° 84-52 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692733", "@numtexte": "84-52", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "JORFTEXT000000692733", "#text": "Loi n° 84-52 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692733", "@numtexte": "84-52", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006274395", "@num": "1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006435201", "@num": "27", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006435203", "@num": "28", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006435218", "@num": "36", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006435284", "@num": "43-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 43-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "JORFTEXT000000693187", "#text": "Loi n°84-610 du 16 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "JORFTEXT000000320891", "#text": "Loi n°84-834 du 13 septembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320891", "@numtexte": "84-834", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-09-13" }, { "@id": "JORFTEXT000000501328", "#text": "Loi n°85-583 du 10 juin 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000501328", "@numtexte": "85-583", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1985-06-10" }, { "@id": "JORFTEXT000000693683", "#text": "LOI n° 85-704 du 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693683", "@numtexte": "85-704", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000693683", "#text": "LOI n° 85-704 du 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693683", "@numtexte": "85-704", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000692972", "#text": "Loi n°85-1223 du 22 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692972", "@numtexte": "85-1223", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1985-11-22" }, { "@id": "LEGITEXT000006068880", "#text": "Loi n°85-1371 du 23 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693428", "@numtexte": "85-1371", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-23" }, { "@id": "JORFTEXT000000693428", "#text": "Loi n°85-1371 du 23 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693428", "@numtexte": "85-1371", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-23" }, { "@id": "JORFTEXT000000693432", "#text": "Loi n°85-1469 du 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693432", "@numtexte": "85-1469", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-31" }, { "@id": "JORFTEXT000000317541", "#text": "Loi n°86-972 du 19 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFTEXT000000693693", "#text": "Loi n° 86-1304 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693693", "@numtexte": "86-1304", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006275355", "@num": "22", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n° 87-588 du 30 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n° 87-588 du 30 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "LEGITEXT000006069058", "#text": "Loi n°88-20 du 6 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000684067", "@nortexte": "CLRX8700051L", "@numtexte": "88-20", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-06" }, { "@id": "JORFTEXT000000684067", "#text": "Loi n°88-20 du 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684067", "@nortexte": "CLRX8700051L", "@numtexte": "88-20", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-06" }, { "@id": "LEGIARTI000006756565", "@num": "74", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 74 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "JORFTEXT000000321867", "#text": "LOI n° 89-18 du 13 janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "JORFTEXT000000322091", "#text": "Loi n°89-468 du 10 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322091", "@nortexte": "MCCX8800035L", "@numtexte": "89-468", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGIARTI000006434903", "@num": "29", "#text": "Loi n°89-486 du 10 juillet 1989 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509314", "@nortexte": "MENX8900049L", "@numtexte": "89-486", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGIARTI000006434850", "@num": "3", "#text": "Loi n°89-486 du 10 juillet 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509314", "@nortexte": "MENX8900049L", "@numtexte": "89-486", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFTEXT000000509314", "#text": "Loi n° 89-486 du 10 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509314", "@nortexte": "MENX8900049L", "@numtexte": "89-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFTEXT000000509315", "#text": "Loi n° 89-487 du 10 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509315", "@nortexte": "FMAX8900034L", "@numtexte": "89-487", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFTEXT000000322095", "#text": "Loi n° 89-548 du 2 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322095", "@nortexte": "INTX8900060L", "@numtexte": "89-548", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "LEGIARTI000006434958", "@num": "36", "#text": "Loi n°90-587 du 4 juillet 1990 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351045", "@nortexte": "MENX9000014L", "@numtexte": "90-587", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006434959", "@num": "37", "#text": "Loi n°90-587 du 4 juillet 1990 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351045", "@nortexte": "MENX9000014L", "@numtexte": "90-587", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000351045", "#text": "Loi n° 90-587 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000351045", "@nortexte": "MENX9000014L", "@numtexte": "90-587", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000351045", "#text": "Loi n° 90-587 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000351045", "@nortexte": "MENX9000014L", "@numtexte": "90-587", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000355009", "#text": "Loi n° 91-715 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355009", "@nortexte": "FPPX9100040L", "@numtexte": "91-715", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000541241", "#text": "Loi n°92-675 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000722434", "#text": "Loi n°92-678 du 20 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722434", "@nortexte": "MENX9200016L", "@numtexte": "92-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-20" }, { "@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": "LEGIARTI000006657379", "@num": "50", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000728870", "#text": "Loi n°94-51 du 21 janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000728870", "@nortexte": "MENX9301236L", "@numtexte": "94-51", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1994-01-21" }, { "@id": "JORFTEXT000000365243", "#text": "Loi n°94-629 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000365243", "@nortexte": "SPSX9400024L", "@numtexte": "94-629", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000365243", "#text": "Loi n°94-629 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000365243", "@nortexte": "SPSX9400024L", "@numtexte": "94-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000349929", "#text": "Loi n° 94-665 du 4 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000349929", "@nortexte": "MCCX9400007L", "@numtexte": "94-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-08-04" }, { "@id": "JORFTEXT000000349929", "#text": "Loi n° 94-665 du 4 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000349929", "@nortexte": "MCCX9400007L", "@numtexte": "94-665", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1994-08-04" }, { "@id": "JORFTEXT000000369229", "#text": "Loi n°95-97 du 1 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000369229", "@nortexte": "DOMX9400165L", "@numtexte": "95-97", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "JORFTEXT000000166739", "#text": "LOI n° 95-116 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@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": "LEGIARTI000006435611", "@num": "4", "#text": "Loi - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737196", "@nortexte": "MENX9400151L", "@numtexte": "95-386", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-13" }, { "@id": "LEGIARTI000006435613", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737196", "@nortexte": "MENX9400151L", "@numtexte": "95-386", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-13" }, { "@id": "JORFTEXT000000737196", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737196", "@nortexte": "MENX9400151L", "@numtexte": "95-386", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1995-07-13" }, { "@id": "JORFTEXT000000737196", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737196", "@nortexte": "MENX9400151L", "@numtexte": "95-386", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-07-13" }, { "@id": "JORFTEXT000000192901", "#text": "Loi n°96-452 du 28 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192901", "@nortexte": "TASX9500161L", "@numtexte": "96-452", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-28" }, { "@id": "LEGIARTI000006696960", "@num": "27", "#text": "Loi n°96-452 du 28 mai 1996 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192901", "@nortexte": "TASX9500161L", "@numtexte": "96-452", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000556901", "#text": "LOI n° 98-468 du 17 juin 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGITEXT000005627151", "#text": "Loi n°98-1165 du 18 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000758802", "@nortexte": "MENX9803064L", "@numtexte": "98-1165", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-18" }, { "@id": "JORFTEXT000000758802", "#text": "LOI n° 98-1165 du 18 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000758802", "@nortexte": "MENX9803064L", "@numtexte": "98-1165", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-18" }, { "@id": "JORFTEXT000000758802", "#text": "LOI n° 98-1165 du 18 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000758802", "@nortexte": "MENX9803064L", "@numtexte": "98-1165", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-18" }, { "@id": "JORFTEXT000000212122", "#text": "Loi n°99-478 du 9 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000212122", "@nortexte": "MENX9803289L", "@numtexte": "99-478", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-06-09" }, { "@id": "JORFTEXT000000759583", "#text": "Loi n°99-587 du 12 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000759583", "@nortexte": "MENX9800171L", "@numtexte": "99-587", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000749427", "#text": "Loi n°99-1071 du 16 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000749427", "@nortexte": "FPPX9900038L", "@numtexte": "99-1071", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-16" }, { "@id": "LEGIARTI000006435990", "@num": "7", "#text": "Rapport - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006435991", "@num": "8", "#text": "Rapport - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006435992", "@num": "9", "#text": "Rapport - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000238536", "#text": "LOI2003-339", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "LEGITEXT000005634239", "#text": "Loi n°2003-339 du 14 avril 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "LEGIARTI000006276217", "@num": "1", "#text": "Loi n°2003-339 du 14 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "JORFARTI000001685894", "#text": "Loi n°2003-339 du 14 avril 2003 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "LEGIARTI000006218468", "@num": "5", "#text": "Loi n°2003-339 du 14 avril 2003 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "JORFARTI000001492139", "#text": "Loi n°2003-339 du 14 avril 2003 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "JORFARTI000001104071", "#text": "Loi n°2003-339 du 14 avril 2003 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "LEGIARTI000006218469", "@num": "7", "#text": "Loi n°2003-339 du 14 avril 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238536", "@nortexte": "MENX0000116L", "@numtexte": "2003-339", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-04-14" }, { "@id": "JORFTEXT000000439080", "#text": "Décret2004-563", "@sens": "cible", "@cidtexte": "JORFTEXT000000439080", "@nortexte": "MENE0401234D", "@numtexte": "2004-563", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006232414", "@num": "4", "#text": "Décret n°2004-701 du 13 juillet 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623417", "@nortexte": "MENX0300151D", "@numtexte": "2004-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-13" }, { "@id": "JORFTEXT000000608758", "#text": "Décret2006-51", "@sens": "cible", "@cidtexte": "JORFTEXT000000608758", "@nortexte": "AGRE0502886D", "@numtexte": "2006-51", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-01-13" }, { "@id": "LEGIARTI000006251614", "@num": "8", "#text": "Décret n°2006-583 du 23 mai 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000607176", "@nortexte": "MENJ0601284D", "@numtexte": "2006-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-23" }, { "@id": "LEGITEXT000018360516", "#text": "Décret n°2008-263\n du 14 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018359948", "@nortexte": "MENJ0756122D", "@numtexte": "2008-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-14" }, { "@id": "JORFTEXT000018359948", "#text": "Décret n°2008-263 du 14 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018359948", "@nortexte": "MENJ0756122D", "@numtexte": "2008-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-14" }, { "@id": "JORFARTI000019907088", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907087", "@nortexte": "MENJ0824150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021579857", "@num": "2", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFARTI000021559113", "@num": "2", "#text": "LOI n°2009-1674 du 30 décembre 2009 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006305769", "@num": "1040 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1040 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306155", "@num": "1460", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1460 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306166", "@num": "1464 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309105", "@num": "238 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309231", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309376", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310433", "@num": "795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006487737", "@num": "10", "#text": "Code de l'enseignement technique - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071014", "@typelien": "ABROGATION", "@naturetexte": "CODE", 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Monsieur le Président,

Conformément à l'article 1er de la loi no 99-1071 du 16 décembre 1999 portant habilitation du Gouvernement à procéder, par ordonnances, à l'adoption de la partie Législative de certains codes, la présente ordonnance a pour objet de permettre l'adoption de la partie Législative du code de l'éducation.

Le projet de code de l'éducation est le résultat de plusieurs années de travaux menés au sein du ministère de l'éducation nationale, sous l'égide de la Commission supérieure de codification, qui en avait achevé l'examen en 1996. Après avis du Conseil d'Etat, le projet de loi relatif à la partie Législative du code de l'éducation a été déposé sur le bureau de l'Assemblée nationale le 30 juillet 1997 et adopté par la commission des affaires culturelles, familiales et sociales le 27 mai 1998.

Les contraintes du calendrier parlementaire n'ayant pas permis son inscription à l'ordre du jour, le code de l'éducation a été inclus dans la liste des codes dont le Gouvernement est habilité à adopter la partie Législative par voie d'ordonnance.

Le projet d'ordonnance relatif au code de l'éducation a été établi conformément à la version issue des travaux de la commission des affaires culturelles de l'Assemblée nationale. Ce texte a en effet été examiné de manière approfondie par la commission parlementaire, qui lui a apporté des améliorations de forme et des amendements de cohérence, sans remettre en cause les choix fondamentaux du projet déposé quant au champ du code, à son articulation générale et aux solutions adoptées sur les diverses questions juridiques. Le projet a été actualisé par l'insertion des nouvelles dispositions législatives promulguées depuis 1998 et entrant dans son périmètre.

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Le domaine de l'éducation n'a jamais fait l'objet d'une codification d'ensemble. Le seul code intervenu dans ce domaine est le code de l'enseignement technique, réalisé par décret en 1956 et qui ne reçut pas de validation législative ultérieure. L'édifice législatif et réglementaire est rendu particulièrement complexe du fait de la stratification et de l'imbrication de dispositions d'époques diverses, que l'intervention de lois récentes n'a pas atténuées. C'est pourquoi il avait été décidé, dès le premier programme de codification, de combler cette lacune en engageant l'élaboration d'un code de l'éducation.

Le périmètre du code de l'éducation a été conçu d'emblée comme devant réunir l'ensemble des dispositions relatives au système éducatif français et, à ce titre, comme largement interministériel. Sans que cela n'entraîne évidemment de modification dans les attributions des différents départements ministériels, il est apparu nécessaire que le contenu de ce code ne se borne pas aux seuls enseignements relevant du ministère de l'éducation nationale, mais que les formations organisées sous la responsabilité ou le contrôle d'autres ministres soient également insérées dans le code de l'éducation.

Ainsi, tous les enseignements, généraux ou spécialisés, relevant du ministère chargé de l'éducation nationale, sont concernés par la codification, ce qui inclut naturellement les enseignements supérieurs. De même, le principe d'une codification des textes relatifs aux rapports entre l'Etat et les établissements d'enseignement privés a été retenu, conformément à l'objectif d'une codification rationnelle regroupant l'ensemble des dispositions relatives à un domaine du droit.

S'agissant des formations relevant d'autres ministères, les choix ont été faits compte tenu de la matière développée dans les codes existants, en refonte ou en préparation. Ainsi, l'enseignement agricole demeure régi par le code rural dont il est, de longue date, partie intégrante ; les dispositions correspondantes sont citées dans le code de l'éducation, « code suiveur », afin d'offrir aux usagers une vue d'ensemble des formations. De même les dispositions relatives à la formation professionnelle et à l'apprentissage sont-elles citées, quand elles figurent déjà au code du travail, ou codifiées dans le code de l'éducation, quand elles ne sont dans aucun code existant.

Les compétences en matière d'éducation transférées aux collectivités territoriales par les lois de décentralisation sont codifiées dans le code de l'éducation. Les textes se répartissent ainsi de manière harmonieuse entre le code de l'éducation et le code général des collectivités territoriales, puisque ce dernier, promulgué en 1996, est un code d'organisation et non de compétences.

Enfin, le code de l'éducation reprend en code « pilote » les dispositions du code de la santé publique en matière de santé scolaire, dont les services et les personnels sont gérés par l'éducation nationale. Les dispositions de l'ordonnance no 58-1373 du 30 décembre 1958 relative à la création des centres hospitaliers et universitaires et à la réforme des études médicales sont réparties entre le code de l'éducation et le code de la santé publique, chaque code citant sous forme d'articles « suiveurs » les dispositions codifiées dans l'autre, afin que le lecteur accède à l'ensemble par l'un comme par l'autre code.

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Le projet de code de l'éducation comprend neuf livres, regroupés en quatre parties, qui sont consacrées respectivement aux dispositions générales et communes, à savoir les principes généraux et l'administration de l'éducation (livres Ier et II), aux enseignements scolaires (livres III à V), aux enseignements supérieurs (livres VI à VIII) et aux personnels (livre IX).

La spécificité des textes concernant l'enseignement supérieur est suffisamment marquée pour justifier qu'une partie entière leur soit consacrée après celle relative aux enseignements scolaires ; à l'intérieur de ces divisions principales, les textes sont regroupés par thèmes (enseignements, établissements, vie scolaire) plutôt que selon la répartition traditionnelle en degrés.

Le livre Ier a pour objet de regrouper les dispositions relatives aux principes généraux de l'éducation et aux missions du service public pour tous les niveaux d'enseignement. Il présente successivement les grands principes sur lesquels repose le système éducatif : le droit à l'éducation pour tous, l'obligation et la gratuité, la laïcité, la liberté de l'enseignement et en expose les objectifs et les missions générales.

Le livre II rassemble les dispositions relatives à l'administration de l'éducation. Ce livre présente en premier lieu les dispositions relatives à la répartition des compétences de l'Etat et des collectivités locales en matière d'éducation, puis l'organisation des services administratifs nationaux et déconcentrés, les instances consultatives nationales et locales et, enfin, l'inspection et l'évaluation du système éducatif.

Le livre III est le premier des trois livres consacrés aux enseignements scolaires ; il présente l'organisation de ces enseignements, en commençant par les dispositions générales pour aborder ensuite les enseignements du premier degré, les enseignements du second degré et ceux relevant de différentes tutelles ministérielles.

Le livre IV a pour objet de regrouper les dispositions relatives à l'organisation des établissements d'enseignement scolaire. Les différents types d'établissement sont classés selon le niveau de l'enseignement qu'ils dispensent (écoles, collèges, lycées), selon leur caractère public ou privé et selon leur situation en France ou à l'étranger.

Le livre V est consacré à la vie scolaire. Les dispositions correspondantes ont trait aux droits et obligations des élèves, aux aides à la scolarité, à la santé et aux activités périscolaires.

Le livre VI est le premier des trois livres consacrés aux enseignements supérieurs. Il présente l'organisation de ces enseignements en commençant par les dispositions générales, pour aborder ensuite les études universitaires par grands secteurs disciplinaires, les formations de santé, les formations technologiques, les formations dispensées dans les grands établissements et les écoles normales supérieures, ainsi que les enseignements relevant de différentes tutelles ministérielles.

Le livre VII est consacré aux établissements d'enseignement supérieur. Il regroupe les dispositions relatives à l'organisation et au fonctionnement des établissements publics à caractère scientifique, culturel et professionnel, des instituts universitaires de formation des maîtres, des autres établissements d'enseignement supérieur relevant du ministère chargé de l'enseignement supérieur ou d'autres tutelles ministérielles et des établissements d'enseignement supérieur privés.

Le livre VIII est consacré à la vie universitaire. Les dispositions correspondantes ont trait aux droits et obligations des étudiants, aux aides et aux oeuvres universitaires, à la santé et aux activités péri-universitaires.

Le livre IX regroupe les dispositions relatives aux personnels intervenant dans le domaine de l'éducation à tous les niveaux de formation, qu'il s'agisse des personnels enseignants ou non enseignants.

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Les adaptations formelles nécessitées par la réunion des textes codifiés consistent, conformément à la loi d'habilitation, en une mise en cohérence rédactionnelle de leurs dispositions : modification des références internes, modernisation et harmonisation de termes ou de notions. Cet exercice est d'autant plus nécessaire que les textes législatifs en cause sont d'époques ou d'inspirations différentes et comprennent des lois de portée générale et d'autres très spécifiques.

Le rapprochement de ces dispositions a fait parfois apparaître des recoupements, si bien que certains articles ont dû être recomposés, c'est-à-dire scindés, fusionnés ou dupliqués, afin de rendre le tout plus cohérent. Inversement, l'unité des lois d'origine n'a pu être que partiellement préservée, leurs articles devant être répartis en fonction des divisions du code et réunis aux autres textes concernant les mêmes questions.

Des problèmes de terminologie ont également été rencontrés, qui sont liés au caractère ancien de certaines lois. L'évolution de la langue et les modifications du système éducatif ont rendu inadéquats de nombreux termes utilisés dans les textes d'origine, qu'il convenait de moderniser en les remplaçant par les termes en usage aujourd'hui. Il s'agit de termes comme les « salles d'asile » ou l'enseignement « primaire », auquel on a substitué « élémentaire » ou « du premier degré » ou encore l'enseignement « libre », remplacé conformément à la loi no 59-1557 du 31 décembre 1959 par les termes : « établissements d'enseignement privés ».

Certaines dispositions se plaçaient dans un contexte qui a considérablement changé. Ainsi, les termes d'origine des lois du 10 avril 1867 et du 28 mars 1882 sur la caisse des écoles avaient pour objet de favoriser la mise en place de l'obligation scolaire ; ceux des lois sur la gratuité de l'enseignement avaient pour effet de supprimer graduellement le caractère payant de l'enseignement primaire (loi du 16 juin 1881) puis secondaire (lois de finances de 1927 à 1933). Sans que leur portée en soit modifiée, ces dispositions ont donc été modernisées ou reformulées pour les adapter au contexte d'aujourd'hui.

Enfin, les textes d'origine comportent parfois des formulations incompatibles avec l'opération de codification, comme les dispositions transitoires, qui n'ont pas été codifiées lorsque leur effet a été réalisé, conformément à la pratique habituelle.

* *

Au-delà des adaptations formelles, le rapprochement des textes a fait apparaître la nécessité de procéder, dans un certain nombre de domaines, à une harmonisation de l'état du droit. Ces modifications apportées aux textes en vigueur restent dans les limites posées par la loi d'habilitation et par la décision du Conseil constitutionnel rendue à son sujet.

En premier lieu, des compléments ont été apportés à des dispositions en vigueur. Les régions ont été ajoutées aux collectivités territoriales citées dans les articles codifiant les articles 17 et 69 de la loi du 15 mars 1850, conformément à la jurisprudence du Conseil d'Etat. De même, les dispositions relatives à l'inspection des établissements d'enseignement publics et privés sont étendues aux établissements du second degré. Les textes législatifs en vigueur ne concernent en effet que l'inspection des établissements du premier degré, celle des établissements du second degré ayant un fondement réglementaire. La modification apportée permet à la fois d'harmoniser l'état du droit et de respecter la hiérarchie des normes, s'agissant de dispositions relatives au contrôle d'établissements privés.

En second lieu, certaines dispositions pénales ont été harmonisées selon les principes du nouveau code pénal, suivant en cela l'avis du Conseil d'Etat sur le projet de loi présenté en 1997. Ainsi, l'article 5 de la loi du 4 août 1942 relative à la délivrance des titres et diplômes professionnels et la loi no 89-468 du 10 juillet 1989 relative à l'enseignement de la danse prévoient la possibilité pour le juge de prononcer la fermeture des établissements, en complément de peines contraventionnelles pour des infractions, dans le premier cas, aux règles de délivrance des titres et diplômes sanctionnant la formation technologique et professionnelle ou, dans le second cas, aux règles d'ouverture et de fonctionnement des établissements d'enseignement de la danse. Afin de pouvoir conserver ces peines complémentaires de fermeture des établissements, qui ne peuvent plus, en vertu du nouveau code pénal, s'ajouter aux peines contraventionnelles, elles sont relevées au niveau correctionnel.

En troisième lieu, des dispositions ayant un objet très proche ont été réunies de manière à en harmoniser la rédaction. Il s'agit, d'une part, des dispositions des lois du 15 mars 1850, du 30 octobre 1886 et du 25 juillet 1919 relatives aux incapacités pour diriger un établissement d'enseignement et, d'autre part, de celles des mêmes lois et de la loi du 12 juillet 1875 relatives aux poursuites et sanctions concernant les enseignants des établissements privés.

En quatrième lieu, des articles ont été créés pour permettre la coordination des dispositions du code de l'éducation avec celles relevant d'autres textes. Ainsi, en tête des livres II et IX, figurent deux articles précisant, d'une part, que l'éducation est un service public de l'Etat, sous réserve des compétences attribuées aux collectivités territoriales et, d'autre part, que les dispositions statutaires de la fonction publique de l'Etat s'appliquent aux membres des corps de fonctionnaires du service public de l'éducation sous réserve des dispositions du code de l'éducation.

Enfin, il convient d'évoquer la question de la codification des dispositions de la loi no 68-978 du 12 novembre 1968 d'orientation de l'enseignement supérieur et de celles de la loi no 84-52 du 26 janvier 1984 sur l'enseignement supérieur. La plupart des dispositions de la loi du 12 novembre 1968 sont contraires à celles de la loi du 26 janvier 1984, sous réserve, comme l'a jugé le Conseil constitutionnel, par sa décision no 83-165 DC du 20 janvier 1984, des dispositions qui donnent aux enseignants des garanties d'indépendance conformes aux exigences constitutionnelles et qui n'ont pas été remplacées dans la nouvelle loi par des garanties équivalentes. Pour pouvoir procéder à une codification cohérente des dispositions relatives à l'enseignement supérieur, il convenait de déterminer exactement, dans le respect de la décision du Conseil constitutionnel, celles des dispositions de la loi du 12 novembre 1968 qui peuvent être considérées comme toujours en vigueur et celles de ses dispositions qui ont été remplacées par des dispositions de la loi du 26 janvier 1984 et sont donc implicitement, mais nécessairement, abrogées. Le raisonnement suivi est celui que le Conseil d'Etat a employé dans un avis du 28 février 1991, rendu à propos d'une disposition de l'article 31 de la loi du 12 novembre 1968 : dès lors qu'une disposition de la loi du 12 novembre 1968 n'est pas au nombre des garanties auxquelles se réfère la décision du Conseil constitutionnel, rien ne fait obstacle à son abrogation par une disposition de la loi du 26 janvier 1984 qui, ayant le même objet, est venue s'y substituer. On distinguera désormais clairement celles des dispositions de la loi de 1968 qui ont été implicitement abrogées par la loi de 1984 et qui, dès lors, sont explicitement abrogées par l'ordonnance sans être reprises et celles qui doivent être considérées comme toujours en vigueur et qui sont, par suite codifiées, à côté de celles issues de la loi de 1984.

* *

Un nombre limité de modifications a été apporté aux textes en vigueur pour respecter la hiérarchie des normes.

Une seule disposition législative a paru ne pas pouvoir faire l'objet d'une codification au regard des règles constitutionnelles. Il s'agit de l'article 7 de la loi du 18 mars 1880 qui exige l'intervention d'une loi pour reconnaître d'utilité publique un établissement d'enseignement supérieur privé. Comme l'a considéré le Conseil d'Etat en 1997, cet article conduit à conférer au législateur une compétence que, depuis l'entrée en vigueur de la Constitution du 4 octobre 1958, il ne peut tenir que de la Constitution et il y a lieu, dès lors, d'abroger cet article sans procéder à sa codification.

La codification permet également le déclassement de dispositions ayant un caractère réglementaire en tant qu'elles touchent à l'organisation des services de l'Etat, créent des instances consultatives ou organisent des procédures administratives qui sont aujourd'hui déconcentrées.

Par ailleurs, il est tenu compte des déclassements prononcés par les décisions no 99-185 L du 18 mars 1999 et no 2000-188 L du 30 mars 2000 du Conseil constitutionnel : ils concernent respectivement les dispositions des articles 5 et 42 de la loi du 26 janvier 1984 précitée désignant l'autorité administrative compétente, d'une part, pour accorder, après avis de la commission des titres, l'habilitation à délivrer le titre d'ingénieur diplômé et, d'autre part, pour approuver les délibérations des conseils d'administration des universités relatives aux emprunts, prises de participation et créations de filiales et, s'agissant de la seconde décision, la durée de l'internat et du résidanat en médecine prévue à l'article 46 de la loi du 12 novembre 1968.

Il convient enfin de noter que, si certaines dispositions codifiées sont issues de lois de finances, aucune ne relève de leur domaine exclusif.

* *

Le code de l'éducation précise les dispositions qui sont applicables ou étendues aux collectivités d'outre-mer, dans le respect des compétences propres dans le domaine de l'éducation qui leur sont reconnues par leurs statuts. Le projet d'ordonnance a été soumis à la consultation des collectivités.

La situation très différente de ces collectivités en matière d'éducation ainsi que les changements statutaires récents ou à venir ont conduit à prévoir, dans chacun des neuf livres du code, un titre comportant quatre chapitres consacrés respectivement aux îles Wallis et Futuna, à Mayotte, à la Polynésie française et à la Nouvelle-Calédonie.

Il a été tenu compte des changements statutaires récents en Nouvelle-Calédonie, qui est notamment responsable de l'enseignement du premier degré public depuis le 1er janvier 2000 ainsi que de l'intervention de nouvelles dispositions législatives promulguées depuis 1998. Plusieurs de ces lois n'ont en effet pas été rendues applicables, au moment de leur promulgation, aux collectivités de l'outre-mer, alors qu'elles portent modification de lois déjà étendues, comme la loi du 26 janvier 1984 ou la loi du 10 juillet 1989 précitées. Il est procédé, ainsi que le permet la loi d'habilitation, à l'extension des dispositions nouvelles, dans un objectif de cohérence avec les autres dispositions codifiées.

Enfin, la partie Outre-mer du code tente de remédier au caractère lacunaire et parcellaire de la législation applicable dans les différentes collectivités en matière d'éducation. C'est ainsi que sont déclarés applicables dans l'ensemble des collectivités les principes généraux qui figurent au livre Ier, alors que les textes d'origine n'y avaient pas été étendus. Des adaptations ont toutefois été jugées nécessaires pour tenir compte de leurs spécificités culturelles et statutaires.

Les dispositions codifiées sont cependant loin d'être toutes déclarées applicables dans les collectivités concernées, et ce alors même que les compétences des autorités locales ne sont pas en cause. La teneur de ces dispositions interdit en effet de procéder à des extensions législatives sans expertise préalable quant à leurs conséquences administratives et financières. Les lacunes et disparités qui demeurent devront néanmoins être traitées selon les procédures législatives normales.

* *

Le projet d'ordonnance, auquel est annexé le projet de code, comprend dix articles.

L'article 1er a pour effet de créer un code de l'éducation établi à droit constant, en donnant valeur législative aux dispositions regroupées au sein de l'annexe.

L'article 2 permet la modification automatique des dispositions d'autres codes, reproduites dans le code de l'éducation à titre de code « suiveur », lorsque ces dispositions viendront à être modifiées.

L'article 3 a pour objet de prévoir le remplacement des références à des lois abrogées et reprises dans le code de l'éducation, qui sont contenues dans d'autres lois, par des références aux dispositions correspondantes du code de l'éducation ; cet article prévoit expressément le remplacement, dans les textes législatifs, de la référence aux « écoles de formation maritime et aquacole » par la référence aux « lycées professionnels maritimes ».

L'article 4 a pour objet de modifier le livre II du code des juridictions financières pour en faire le code « suiveur » du code de l'éducation, en ce qui concerne les dispositions relatives à l'adoption et au contrôle des budgets des établissements publics locaux d'enseignement, qui ont été insérées dans ce code par la loi no 94-1040 du 2 décembre 1994 dans l'attente de l'élaboration d'un code de l'éducation et qui figurent désormais aux articles L. 421-11 à L. 421-13 du code de l'éducation.

L'article 5 a pour objet de modifier le code du service national pour en faire le code « suiveur » du code de l'éducation, afin de tenir compte du transfert dans ce dernier d'un article relatif à l'enseignement de la défense.

L'article 6 a pour objet de modifier l'article L. 810-1 du code rural afin d'y remplacer la référence à la loi du 10 juillet 1989 précitée par la référence au code de l'éducation.

L'article 7 porte abrogation des dispositions législatives qui sont proposées à la présente codification, ainsi que de celles qui, ayant été implicitement abrogées ou n'ayant plus d'objet, ne sont pas reprises dans le code de l'éducation.

L'article 8 concerne les dispositions qui, contenues dans des lois mentionnées dans l'article précédent, sont de nature réglementaire au regard de la Constitution ; l'abrogation de ces dispositions ne prendra effet qu'à compter de l'entrée en vigueur de la partie Réglementaire du code de l'éducation, qui en reprendra la substance.

L'article 9 a pour effet de rendre l'ordonnance et le code de l'éducation applicables dans les îles Wallis et Futuna, à Mayotte, en Polynésie française et en Nouvelle-Calédonie, à l'exception des abrogations énumérées à l'article 7 portant sur des dispositions qui relèvent de la compétence de ces collectivités.

L'article 10 est l'article d'exécution.

Tel est l'objet de la présente ordonnance que nous avons l'honneur de soumettre à votre approbation.

Veuillez agréer, Monsieur le Président, l'assurance de notre profond respect.

" }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000238536": { "SM": { "CONTENU": "Modifications des articles du code de l'éducation : L. 161-3, L. 162-4, L. 163-4, L. 164-3, L. 213- 11, L. ‎‎213-12, L. 215-1, L. 362-1, L. 421-14, L. 421-15, L. 641-4, L. 713-3, L. 713-8, L.757-1, L. 911-5, L. 952-6, ‎L. 952-10, L. 971-1, L. 972-1, L. 973-1, L. 974-1, L. 213-1, L. 214-4, L. 262-1, L. 312-3, L. 312-4, L. 363-1, ‎L. 363-2, L. 363-3, L. 463-1, L. 463-2, L. 463-3, L. 463-4, L. 463-5, L. 463-6, L. 463-7, L. 552-3, L. 552-4, ‎L. 624-2, L. 841-1, L. 681-1, L. 683-1, L. 684-1.‎\nAbrogation des articles du code de l'éducation : L. 212-13, L. 212-14, L. 213-15, L. 213-16, L. 713-7, L. ‎‎821-5, L. 942-1, L. 212-3.‎\nLa présente loi a pour objet de ratifier l'ordonnance n° 2000-549, du 15 juin 2000, relative à la partie ‎législative du code de l'éducation, et partant, non seulement de garantir la sécurité juridique, mais ‎également, d'actualiser le contenu du code annexé à l'ordonnance. Contenant 7 articles, ladite loi vise ‎à parfaire la rédaction du code par la voie de la codification à droit constant tout en conférant valeur ‎législative aux nouvelles dispositions.‎" }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2003-339.

Sénat :

Projet de loi n° 470 (1999-2000) ;

Rapport de M. Philippe Richert, au nom de la commission des affaires culturelles, n° 140 (2002-2003) ;

Discussion et adoption le 28 janvier 2003.

Assemblée nationale :

Projet de loi, adopté par le Sénat, n° 570 rectifié ;

Rapport de M. Lionnel Luca, au nom de la commission des affaires culturelles, n° 704 ;

Discussion et adoption (procédure d'examen simplifiée) le 2 avril 2003.

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L131-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524423", "@num": "L131-1-1", "#text": "Code de l'éducation - art. L131-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027682645", "@num": "L131-1-1", "#text": "Code de l'éducation - art. L131-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524440", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524441", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524442", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524443", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025165381", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038901972", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982589", "@num": "L131-10", "#text": "Code de l'éducation - art. L131-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524445", "@num": "L131-11", "#text": "Code de l'éducation - art. L131-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524446", "@num": "L131-12", "#text": "Code de l'éducation - art. L131-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524447", "@num": "L131-12", "#text": "Code de l'éducation - art. L131-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524424", "@num": "L131-2", "#text": "Code de l'éducation - art. L131-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524425", "@num": "L131-2", "#text": "Code de l'éducation - art. L131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CODIFICATION", "@naturetexte": "CODE"

Article L442-3 AUTONOME MODIFIE, en vigueur du 22/06/2000 au 24/04/2005 (Code de l'éducation)