{ "article": { "LEGIARTI000006615749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "240", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1969-03-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006615749", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615749.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X240AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006848342", "@num": "18", "#text": "Loi n°67-1175 du 28 décembre 1967 - art. 18 (Ab) JORF 29 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000880580", "@numtexte": "67-1175", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-28" }, { "@id": "LEGIARTI000044204460", "@num": "216", "#text": "Code des douanes - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615749", "@fin": "1999-12-31", "@num": "240", "@etat": "MODIFIE", "@debut": "1969-03-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615750", "@fin": "2022-01-01", "@num": "240", "@etat": "ABROGE", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions relatives au droit de passeport sont applicables dans les ports de la Corse, dans ceux des départements d'outre-mer, ainsi que dans les ports du Rhin et de la Moselle et dans les ports fluviaux ouverts au trafic par bâtiments de mer.
\n
" } }, "LEGIARTI000006392625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4425-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-23", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006392625", "URL": "article/LEGI/ARTI/00/00/06/39/26/LEGIARTI000006392625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X4425L01AXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 nonies à 1599 duodecies, 1599 vicies, 403", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880223", "#text": "Loi 82-659 1982-07-30", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13 art. I", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006385796", "@num": "78", "#text": "Loi n°91-428 du 13 mai 1991 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000551860", "#text": "Loi 94-1131 1994-12-27", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000033760710", "@num": "33", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033814445", "@num": "L4332-7", "#text": "Code général des collectivités territoriales - art. L4332-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033470214", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615745", "@num": "238", "#text": "Code des douanes - art. 238 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164717", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions financières", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149298", "@fin": "2999-01-01", "#text": "TITRE II : LA COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135505", "@fin": "2999-01-01", "#text": "LIVRE IV : RÉGIONS À STATUT PARTICULIER ET COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116632", "@fin": "2999-01-01", "#text": "QUATRIÈME PARTIE : LA RÉGION", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392625", "@fin": "2002-01-23", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392626", "@fin": "2002-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392627", "@fin": "2003-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392628", "@fin": "2005-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392629", "@fin": "2009-12-12", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479472", "@fin": "2018-01-01", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031019295", "@fin": "2016-11-23", "@num": "L4425-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033470257", "@fin": "2999-01-01", "@num": "L4425-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- La collectivité territoriale de Corse bénéficie des ressources fiscales suivantes :
\n
1° La taxe différentielle sur les véhicules à moteur perçue au profit de la collectivité territoriale de Corse, prévue aux articles 1599 nonies à 1599 duodecies du code général des impôts ;
\n
2° Les trois quarts du produit du droit de consommation sur les tabacs prévu à l'article 268 bis du code des douanes ;
\n
3° La taxe due par les entreprises de transport public aérien et maritime prévue à l'article 1599 vicies du code général des impôts ;
\n
4° Le produit du droit de consommation sur les alcools perçu en Corse prévu à l'article 403 du code général des impôts ;
\n
5° Le droit de francisation et de navigation, ainsi que le droit de passeport, prévu aux articles 238 et 240 du code des douanes, des navires de plaisance dont le port d'attache est situé en Corse.
\n
La collectivité territoriale de Corse bénéficie également des ressources financières particulières dont disposait la région de Corse en vertu de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de celles instituées par la loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse.
" } }, "LEGIARTI000006392626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4425-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006392626", "URL": "article/LEGI/ARTI/00/00/06/39/26/LEGIARTI000006392626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X4425L01AXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 nonies à 1599 duodecies, 1599 vicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880223", "#text": "Loi 82-659 1982-07-30", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13 art. I", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006385796", "@num": "78", "#text": "Loi n°91-428 du 13 mai 1991 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006319053", "@num": "5", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000409466", "#text": "Loi 2002-92 2002-01-22 art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000033760710", "@num": "33", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033814445", "@num": "L4332-7", "#text": "Code général des collectivités territoriales - art. L4332-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033470214", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615745", "@num": "238", "#text": "Code des douanes - art. 238 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 2002-92 2002-01-23 art. 40 jorf 23 janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164717", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions financières", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149298", "@fin": "2999-01-01", "#text": "TITRE II : LA COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135505", "@fin": "2999-01-01", "#text": "LIVRE IV : RÉGIONS À STATUT PARTICULIER ET COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116632", "@fin": "2999-01-01", "#text": "QUATRIÈME PARTIE : LA RÉGION", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392625", "@fin": "2002-01-23", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392626", "@fin": "2002-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392627", "@fin": "2003-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392628", "@fin": "2005-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392629", "@fin": "2009-12-12", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479472", "@fin": "2018-01-01", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031019295", "@fin": "2016-11-23", "@num": "L4425-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033470257", "@fin": "2999-01-01", "@num": "L4425-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- La collectivité territoriale de Corse bénéficie des ressources fiscales suivantes :
\n
1° La taxe différentielle sur les véhicules à moteur perçue au profit de la collectivité territoriale de Corse, prévue aux articles 1599 nonies à 1599 duodecies du code général des impôts ;
\n
2° Les trois quarts du produit du droit de consommation sur les tabacs prévu à l'article 268 bis du code des douanes ;
\n
3° La taxe due par les entreprises de transport public aérien et maritime prévue à l'article 1599 vicies du code général des impôts ;
\n
4° La fraction prélevée sur le produit de la taxe intérieure sur les produits pétroliers mis à la consommation en Corse en application de l'article 5 de la loi n°94-1131 du 27 décembre 1994 portant statut fiscal de la Corse et du III de l'article 40 de la loi n° 2002-92 du 22 janvier 2002 relative à la Corse ;.
\n
5° Le droit de francisation et de navigation, ainsi que le droit de passeport, prévu aux articles 238 et 240 du code des douanes, des navires de plaisance dont le port d'attache est situé en Corse.
\n
La collectivité territoriale de Corse bénéficie également des ressources financières particulières dont disposait la région de Corse en vertu de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de celles instituées par la loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse.
" } }, "LEGIARTI000006392627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4425-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006392627", "URL": "article/LEGI/ARTI/00/00/06/39/26/LEGIARTI000006392627.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X4425L01AXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 nonies à 1599 duodecies, 575 E bis, 1599 vicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880223", "#text": "Loi 82-659 1982-07-30", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13 art. I", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006385796", "@num": "78", "#text": "Loi n°91-428 du 13 mai 1991 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006319053", "@num": "5", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000409466", "#text": "Loi 2002-92 2002-01-22 art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006321612", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000033760710", "@num": "33", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033814445", "@num": "L4332-7", "#text": "Code général des collectivités territoriales - art. L4332-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033470214", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615745", "@num": "238", "#text": "Code des douanes - art. 238 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164717", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions financières", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149298", "@fin": "2999-01-01", "#text": "TITRE II : LA COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135505", "@fin": "2999-01-01", "#text": "LIVRE IV : RÉGIONS À STATUT PARTICULIER ET COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116632", "@fin": "2999-01-01", "#text": "QUATRIÈME PARTIE : LA RÉGION", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392625", "@fin": "2002-01-23", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392626", "@fin": "2002-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392627", "@fin": "2003-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392628", "@fin": "2005-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392629", "@fin": "2009-12-12", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479472", "@fin": "2018-01-01", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031019295", "@fin": "2016-11-23", "@num": "L4425-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033470257", "@fin": "2999-01-01", "@num": "L4425-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- La collectivité territoriale de Corse bénéficie des ressources fiscales suivantes :
\n
1° La taxe différentielle sur les véhicules à moteur perçue au profit de la collectivité territoriale de Corse, prévue aux articles 1599 nonies à 1599 duodecies du code général des impôts ;
\n
2° Les trois quarts du produit du droit de consommation sur les tabacs prévu à l'article 575 E bis du code général des impots ;
\n
3° La taxe due par les entreprises de transport public aérien et maritime prévue à l'article 1599 vicies du code général des impôts ;
\n
4° La fraction prélevée sur le produit de la taxe intérieure sur les produits pétroliers mis à la consommation en Corse en application de l'article 5 de la loi n°94-1131 du 27 décembre 1994 portant statut fiscal de la Corse et du III de l'article 40 de la loi n° 2002-92 du 22 janvier 2002 relative à la Corse ;.
\n
5° Le droit de francisation et de navigation, ainsi que le droit de passeport, prévu aux articles 238 et 240 du code des douanes, des navires de plaisance dont le port d'attache est situé en Corse.
\n
La collectivité territoriale de Corse bénéficie également des ressources financières particulières dont disposait la région de Corse en vertu de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de celles instituées par la loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse.
" } }, "LEGIARTI000006392628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4425-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006392628", "URL": "article/LEGI/ARTI/00/00/06/39/26/LEGIARTI000006392628.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X4425L01AXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 nonies à 1599 duodecies, 575 E bis, 1599 vicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880223", "#text": "Loi 82-659 1982-07-30", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13 art. I", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006385796", "@num": "78", "#text": "Loi n°91-428 du 13 mai 1991 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006319053", "@num": "5", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000409466", "#text": "Loi 2002-92 2002-01-22 art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006321774", "@num": "48", "#text": "Loi - art. 48 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000033760710", "@num": "33", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006392378", "@num": "L4332-4", "#text": "Code général des collectivités territoriales - art. L4332-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814445", "@num": "L4332-7", "#text": "Code général des collectivités territoriales - art. L4332-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033470214", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615745", "@num": "238", "#text": "Code des douanes - art. 238 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164717", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions financières", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149298", "@fin": "2999-01-01", "#text": "TITRE II : LA COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135505", "@fin": "2999-01-01", "#text": "LIVRE IV : RÉGIONS À STATUT PARTICULIER ET COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116632", "@fin": "2999-01-01", "#text": "QUATRIÈME PARTIE : LA RÉGION", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392625", "@fin": "2002-01-23", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392626", "@fin": "2002-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392627", "@fin": "2003-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392628", "@fin": "2005-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392629", "@fin": "2009-12-12", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479472", "@fin": "2018-01-01", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031019295", "@fin": "2016-11-23", "@num": "L4425-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033470257", "@fin": "2999-01-01", "@num": "L4425-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- La collectivité territoriale de Corse bénéficie des ressources fiscales suivantes :
\n
1° La taxe différentielle sur les véhicules à moteur perçue au profit de la collectivité territoriale de Corse, prévue aux articles 1599 nonies à 1599 duodecies du code général des impôts ;
\n
2° Les trois quarts du produit du droit de consommation sur les tabacs prévu à l'article 575 E bis du code général des impots ;
\n
3° La taxe due par les entreprises de transport public aérien et maritime prévue à l'article 1599 vicies du code général des impôts ;
\n
4° La fraction prélevée sur le produit de la taxe intérieure sur les produits pétroliers mis à la consommation en Corse en application de l'article 5 de la loi n°94-1131 du 27 décembre 1994 portant statut fiscal de la Corse et du III de l'article 40 de la loi n° 2002-92 du 22 janvier 2002 relative à la Corse ;.
\n
5° Le droit de francisation et de navigation, ainsi que le droit de passeport, prévu aux articles 238 et 240 du code des douanes, des navires de plaisance dont le port d'attache est situé en Corse.
\n
La collectivité territoriale de Corse bénéficie également des ressources financières particulières dont disposait la région de Corse en vertu de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de celles instituées par la loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse.
\n
La collectivité territoriale de Corse bénéficie également de la dotation globale de fonctionnement des régions dans les conditions définies aux articles L. 4332-4 et suivants.
" } }, "LEGIARTI000006848342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-22", "DATE_DEBUT": "1967-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006848342", "URL": "article/LEGI/ARTI/00/00/06/84/83/LEGIARTI000006848342.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UPEFYXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032730703", "@num": "11", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000006615728", "@num": "225", "#text": "Code des douanes - art. 225 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615748", "@num": "239", "#text": "Code des douanes - art. 239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615751", "@num": "241", "#text": "Code des douanes - art. 241 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615752", "@num": "242", "#text": "Code des douanes - art. 242 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615753", "@num": "243", "#text": "Code des douanes - art. 243 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615755", "@num": "244", "#text": "Code des douanes - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615756", "@num": "245", "#text": "Code des douanes - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615757", "@num": "246", "#text": "Code des douanes - art. 246 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615758", "@num": "247", "#text": "Code des douanes - art. 247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615759", "@num": "248", "#text": "Code des douanes - art. 248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615760", "@num": "249", "#text": "Code des douanes - art. 249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615761", "@num": "250", "#text": "Code des douanes - art. 250 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615254", "@num": "285", "#text": "Code des douanes - art. 285 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006108882", "@fin": "2999-01-01", "#text": "Chapitre 5 : Dispositions diverses.", "@debut": "1967-12-29" } ] }, "@cid": "JORFTEXT000000880580", "@num": "67-1175", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 67-1175 du 28 décembre 1967 portant réforme du régime relatif aux droits de port et de navigation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000880580", "@c_titre_court": "Loi n° 67-1175 du 28 décembre 1967" }, { "@fin": "2999-01-01", "#text": "Loi n° 67-1175 du 28 décembre 1967 portant réforme du régime relatif aux droits de port et de navigation", "@debut": "1967-12-29", "@id_txt": "LEGITEXT000006068298", "@c_titre_court": "Loi n° 67-1175 du 28 décembre 1967" } ], "@date_publi": "1967-12-29", "@date_signature": "1967-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006848342", "@fin": "2016-06-22", "@num": "18", "@etat": "ABROGE", "@debut": "1967-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits, taxes et redevances institués par la présente loi sont perçus comme en matière de douane ; les infractions sont constatées et punies, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane.
\n
Les frais de perception et de procédure incombant à l'administration sont prélevés sur le produit des droits, taxes et redevances dans les conditions fixées par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000021479472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4425-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2009-12-12" } }, "META_COMMUN": { "ID": "LEGIARTI000021479472", "URL": "article/LEGI/ARTI/00/00/21/47/94/LEGIARTI000021479472.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880223", "#text": "Loi n°82-659 du 30 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13 art. I", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n°91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006385796", "@num": "78", "#text": "Loi n°91-428 du 13 mai 1991 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000551860", "#text": "Loi n°94-1131 du 27 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000409466", "#text": "Loi n°2002-92 du 22 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000021468563", "@num": "5", "#text": "Ordonnance n°2009-1530\n du 10 décembre 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000021451423", "@nortexte": "IOCB0919573R", "@numtexte": "2009-1530", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-12-10" }, { "@id": "LEGIARTI000033760710", "@num": "33", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006306464", "@num": "1599 vicies", "#text": "Code général des impôts, CGI. - art. 1599 vicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392378", "@num": "L4332-4", "#text": "Code général des collectivités territoriales - art. L4332-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814445", "@num": "L4332-7", "#text": "Code général des collectivités territoriales - art. L4332-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033470214", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615745", "@num": "238", "#text": "Code des douanes - art. 238", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164717", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions financières", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149298", "@fin": "2999-01-01", "#text": "TITRE II : LA COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135505", "@fin": "2999-01-01", "#text": "LIVRE IV : RÉGIONS À STATUT PARTICULIER ET COLLECTIVITÉ TERRITORIALE DE CORSE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116632", "@fin": "2999-01-01", "#text": "QUATRIÈME PARTIE : LA RÉGION", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392625", "@fin": "2002-01-23", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392626", "@fin": "2002-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392627", "@fin": "2003-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392628", "@fin": "2005-12-31", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392629", "@fin": "2009-12-12", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479472", "@fin": "2018-01-01", "@num": "L4425-1", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031019295", "@fin": "2016-11-23", "@num": "L4425-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033470257", "@fin": "2999-01-01", "@num": "L4425-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La collectivité territoriale de Corse bénéficie des ressources fiscales suivantes :

1° (paragraphe abrogé)

2° Les trois quarts du produit du droit de consommation sur les tabacs prévu à l'article 575 E bis du code général des impots ;

3° La taxe due par les entreprises de transport public aérien et maritime prévue à l'article 1599 vicies du code général des impôts ;

4° La fraction prélevée sur le produit de la taxe intérieure sur les produits pétroliers mis à la consommation en Corse en application de l'article 5 de la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse et du III de l'article 40 de la loi n° 2002-92 du 22 janvier 2002 relative à la Corse ;

5° Le droit de francisation et de navigation, ainsi que le droit de passeport, prévu aux articles 238 et 240 du code des douanes, des navires de plaisance dont le port d'attache est situé en Corse.

La collectivité territoriale de Corse bénéficie également des ressources financières particulières dont disposait la région de Corse en vertu de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de celles instituées par la loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse.

La collectivité territoriale de Corse bénéficie également de la dotation globale de fonctionnement des régions dans les conditions définies aux articles L. 4332-4 à L. 4332-8.\n

" } }, "LEGIARTI000025092773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "216", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-10-15", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092773", "URL": "article/LEGI/ARTI/00/00/25/09/27/LEGIARTI000025092773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000841523", "#text": "Arrêté du 23 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000841523", "@nortexte": "MERR8700184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031425234", "@nortexte": "FCPX1523631D", "@numtexte": "2015-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-05" }, { "@id": "LEGIARTI000006615749", "@num": "240", "#text": "Code des douanes - art. 240 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006878387", "@num": "72", "#text": "Loi n°67-5 du 3 janvier 1967 - art. 72 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878026", "@numtexte": "67-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000025062872", "@num": "70", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138890", "@fin": "2022-01-01", "#text": "Section 1 : Champ d'application.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615697", "@fin": "2013-01-01", "@num": "216", "@etat": "MODIFIE", "@debut": "1969-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092773", "@fin": "2021-10-15", "@num": "216", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044204460", "@fin": "2022-01-01", "@num": "216", "@etat": "MODIFIE", "@debut": "2021-10-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044872411", "@fin": "2999-01-01", "@num": "216", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du présent chapitre sont applicables aux navires et autres bâtiments de mer.

Le présent chapitre est également applicable aux véhicules nautiques à moteur définis au 5 de l'article 240-1.02 de la division 240 annexée à l'arrêté du 23 novembre 1987 relatif à la sécurité des navires.
\n
Pour l'application des sections 1 à 5 du présent chapitre, les véhicules nautiques à moteur sont assimilés à des navires de plaisance ou de sport.

\n
\n
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Les dispositions du présent chapitre sont applicables aux navires et autres bâtiments de mer.

Pour l'application des sections 1 à 5 du présent chapitre, les véhicules nautiques à moteur sont assimilés à des navires de plaisance ou de sport.

Le présent chapitre, à l'exclusion de l'article 218, est également applicable aux drones maritimes tels que définis à l'article L. 5000-2-2 du code des transports.
\n
\n Pour l'application des sections 1 à 7 du présent chapitre, les drones maritimes sont assimilés à des navires.

\n
\n
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Article 240 AUTONOME MODIFIE, en vigueur du 28/03/1969 au 31/12/1999 (Code des douanes)