{ "article": { "LEGIARTI000006813628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006813628", "URL": "article/LEGI/ARTI/00/00/06/81/36/LEGIARTI000006813628.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X421L001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006304273", "@num": "261 D", "#text": "Code général des impôts, CGI. - art. 261 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158445", "@fin": "2999-01-01", "#text": "Section 1 : Assujettissement des hébergements et aménagements touristiques à la taxe sur la valeur ajoutée.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143221", "@fin": "2999-01-01", "#text": "Chapitre 1er : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006813628", "@fin": "2999-01-01", "@num": "L421-1", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles relatives à la taxe sur la valeur ajoutée applicable aux locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation sont fixées par le 4° de l'article 261 D du code général des impôts.
\n
" } }, "LEGIARTI000006304273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304273", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
" } }, "LEGIARTI000006304274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304274", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006318115", "@num": "48", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 48 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un exploitant qui a souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni lorsque l'exploitant offre, en plus de l'hébergement, le petit déjeuner, le nettoyage quotidien des locaux, la fourniture de linge de maison et la réception de la clientèle et qu'il est immatriculé au registre du commerce et des sociétés au titre de cette activité ;
\n
c. Aux locations de locaux nus, meublés ou garnis consenties par bail commercial à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées au a ou au b (1).
\n
(1) Ces dispositions s'appliquent à compter du 1er janvier 1991.
\n
" } }, "LEGIARTI000006304275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-14", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304275", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006320305", "@num": "34", "#text": "Loi - art. 34 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320500", "@num": "29", "#text": "Loi - art. 29 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 29 II", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, ((les villages de vacances classés ou agréés)) (M) (1) et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un exploitant qui a souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni lorsque l'exploitant offre, en plus de l'hébergement, le petit déjeuner, le nettoyage quotidien des locaux, la fourniture de linge de maison et la réception de la clientèle et qu'il est immatriculé au registre du commerce et des sociétés au titre de cette activité ;
\n
c. Aux locations de locaux nus, meublés ou garnis consenties par bail commercial à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées au a ou au b.
\n
((d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.
\n
((Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par décret en Conseil d'Etat.)) (M)
\n
(M) Modification.
\n
(1) Ces dispositions s'appliquent à compter du 1er janvier 1999.
" } }, "LEGIARTI000006304276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304276", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304276.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006821191", "@num": "185", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 185 () JORF 14 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, les villages de vacances classés ou agréés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un exploitant qui a souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni lorsque l'exploitant offre, en plus de l'hébergement, le petit déjeuner, le nettoyage quotidien des locaux, la fourniture de linge de maison et la réception de la clientèle et qu'il est immatriculé au registre du commerce et des sociétés au titre de cette activité ;
\n
c. Aux locations de locaux nus, meublés ou garnis consenties par bail commercial à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées au a ou au b.
\n
d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.
\n
Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par l'article L. 318-5 du code de l'urbanisme.
" } }, "LEGIARTI000006304277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304277", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006321586", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-04-30 3A-2-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, les villages de vacances classés ou agréés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un exploitant qui a souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni effectuées à titre onéreux et de manière habituelle, comportant en sus de l'hébergement au moins trois des prestations suivantes, rendues dans des conditions similaires à celles proposées par les établissements d'hébergement à caractère hôtelier exploités de manière professionnelle : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle.
\n
c. Aux locations de locaux nus, meublés ou garnis consenties par bail commercial à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées au a ou au b.
\n
d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.
\n
Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par l'article L. 318-5 du code de l'urbanisme.
" } }, "LEGIARTI000006304278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304278", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006322759", "@num": "24", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 24 () JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, les villages de vacances classés ou agréés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un exploitant qui a souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni effectuées à titre onéreux et de manière habituelle, comportant en sus de l'hébergement au moins trois des prestations suivantes, rendues dans des conditions similaires à celles proposées par les établissements d'hébergement à caractère hôtelier exploités de manière professionnelle : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle.
\n
c. Aux locations de locaux nus, meublés ou garnis consenties par bail ou convention de toute nature à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées au a ou au b.
\n
d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.
\n
Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par l'article L. 318-5 du code de l'urbanisme.
" } }, "LEGIARTI000006304279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006304279", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AEXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006826152", "@num": "47", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, les villages de vacances classés ou agréés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un exploitant qui a souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni effectuées à titre onéreux et de manière habituelle, comportant en sus de l'hébergement au moins trois des prestations suivantes, rendues dans des conditions similaires à celles proposées par les établissements d'hébergement à caractère hôtelier exploités de manière professionnelle : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle.
\n
c. Aux locations de locaux nus, meublés ou garnis consenties à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées aux a ou b, à l'exclusion de celles consenties à l'exploitant d'un établissement mentionné à l'article L. 633-1 du code de la construction et de l'habitation dont l'activité n'ouvre pas droit à déduction.
\n
d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.
\n
Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par l'article L. 318-5 du code de l'urbanisme.
" } }, "LEGIARTI000006813670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D421-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006813670", "URL": "article/LEGI/ARTI/00/00/06/81/36/LEGIARTI000006813670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX3X421D001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000241109", "#text": "Décret 2006-1229 2006-10-06 JORF 7 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000241109", "@nortexte": "TOUZ0601736D", "@numtexte": "2006-1229", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-06" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 176 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294328", "@num": "178 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 178 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301295", "@num": "30", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304273", "@num": "261 D", "#text": "Code général des impôts, CGI. - art. 261 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158452", "@fin": "2999-01-01", "#text": "Section 1 : Assujettissement des hébergements et aménagements touristiques à la taxe sur la valeur ajoutée.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143223", "@fin": "2999-01-01", "#text": "Chapitre Ier : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631913", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631911", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631889", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006813670", "@fin": "2999-01-01", "@num": "D421-1", "@etat": "VIGUEUR", "@debut": "2006-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application du a et du d du 4° de l'article 261 D du code général des impôts relatif à l'assujettissement à la taxe sur la valeur ajoutée de certaines prestations d'hébergement, cité à l'article L. 421-1, sont définies par les articles 176 à 178 et 178 bis de l'annexe II ainsi que par l'article 30 de l'annexe IV au même code.
\n
" } }, "LEGIARTI000021629127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-11", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021629127", "URL": "article/LEGI/ARTI/00/00/21/62/91/LEGIARTI000021629127.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000021575895", "@num": "87", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 87", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée :
\n
1° Les locations de terres et bâtiments à usage agricole ;
\n
2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;
\n
3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.
\n
4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.
\n
Toutefois, l'exonération ne s'applique pas :
\n
a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, les villages de vacances classés ou agréés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un ou plusieurs exploitants qui ont souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;
\n
b. Aux prestations de mise à disposition d'un local meublé ou garni effectuées à titre onéreux et de manière habituelle, comportant en sus de l'hébergement au moins trois des prestations suivantes, rendues dans des conditions similaires à celles proposées par les établissements d'hébergement à caractère hôtelier exploités de manière professionnelle : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle.
\n
c. Aux locations de locaux nus, meublés ou garnis consenties à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées aux a ou b, à l'exclusion de celles consenties à l'exploitant d'un établissement mentionné à l'article L. 633-1 du code de la construction et de l'habitation dont l'activité n'ouvre pas droit à déduction.
\n
d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.
\n
Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par l'article L. 318-5 du code de l'urbanisme.
" } }, "LEGIARTI000021957393": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021957393", "URL": "article/LEGI/ARTI/00/00/21/95/73/LEGIARTI000021957393.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000021946854", "@num": "16", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de la taxe sur la valeur ajoutée :

1° Les locations de terres et bâtiments à usage agricole ;

\n
\n

1° bis Les locations d'immeubles résultant d'un bail conférant un droit réel ;
\n

2° Les locations de terrains non aménagés et de locaux nus, à l'exception des emplacements pour le stationnement des véhicules ; toutefois, ces dispositions ne sont pas applicables lorsque les locations constituent pour le bailleur un moyen de poursuivre, sous une autre forme, l'exploitation d'un actif commercial ou d'accroître ses débouchés ou lorsque le bailleur participe aux résultats de l'entreprise locataire ;

3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.

4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.

Toutefois, l'exonération ne s'applique pas :

a. Aux prestations d'hébergement fournies dans les hôtels de tourisme classés, les villages de vacances classés ou agréés et les résidences de tourisme classées lorsque ces dernières sont destinées à l'hébergement des touristes et qu'elles sont louées par un contrat d'une durée d'au moins neuf ans à un ou plusieurs exploitants qui ont souscrit un engagement de promotion touristique à l'étranger dans les conditions fixées par un décret en Conseil d'Etat ;

b. Aux prestations de mise à disposition d'un local meublé ou garni effectuées à titre onéreux et de manière habituelle, comportant en sus de l'hébergement au moins trois des prestations suivantes, rendues dans des conditions similaires à celles proposées par les établissements d'hébergement à caractère hôtelier exploités de manière professionnelle : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle.

c. Aux locations de locaux nus, meublés ou garnis consenties à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées aux a ou b, à l'exclusion de celles consenties à l'exploitant d'un établissement mentionné à l'article L. 633-1 du code de la construction et de l'habitation dont l'activité n'ouvre pas droit à déduction.

d. Aux prestations d'hébergement fournies dans les villages résidentiels de tourisme, lorsque ces derniers sont destinés à l'hébergement des touristes et qu'ils sont loués par un contrat d'une durée d'au moins neuf ans à un exploitant, dans des conditions fixées par décret en Conseil d'Etat.

Ces villages résidentiels de tourisme s'inscrivent dans une opération de réhabilitation de l'immobilier de loisirs définie par l'article L. 318-5 du code de l'urbanisme.

" } }, "LEGIARTI000034596921": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2017-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000034596921", "URL": "article/LEGI/ARTI/00/00/34/59/69/LEGIARTI000034596921.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 82-I de la loi n° 2016-1888 du 28 décembre 2016.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@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": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de la taxe sur la valeur ajoutée :

1° Les locations de terres et bâtiments à usage agricole ;

1° bis Les locations d'immeubles résultant d'un bail conférant un droit réel ;

3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.

4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.

Toutefois, l'exonération ne s'applique pas :

d. (Sans objet).

" } }, "LEGIARTI000048827285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 D", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048827285", "URL": "article/LEGI/ARTI/00/00/48/82/72/LEGIARTI000048827285.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000043977076", "@num": "25-9", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 25-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000048769605", "@num": "84", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 84", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000039043600", "@num": "R631-20", "#text": "Code de la construction et de l'habitation. - art. R631-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043591", "@num": "R631-21", "#text": "Code de la construction et de l'habitation. - art. R631-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@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": "LEGIARTI000024036268", "@num": "46 AGG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294325", "@num": "176", "#text": "Code général des impôts, annexe II, CGIANII. - art. 176 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815538", "@num": "L318-5", "#text": "Code de l'urbanisme - art. L318-5", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006304273", "@fin": "1990-12-30", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304274", "@fin": "1999-03-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304275", "@fin": "2000-12-14", "@num": "261 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304276", "@fin": "2003-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304277", "@fin": "2006-12-27", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304278", "@fin": "2007-03-06", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304279", "@fin": "2010-01-01", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629127", "@fin": "2010-03-11", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957393", "@fin": "2017-05-05", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596921", "@fin": "2023-12-31", "@num": "261 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827285", "@fin": "2999-01-01", "@num": "261 D", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de la taxe sur la valeur ajoutée :

1° Les locations de terres et bâtiments à usage agricole ;

1° bis Les locations d'immeubles résultant d'un bail conférant un droit réel ;

3° Les locations ou concessions de droits portant sur les immeubles visés aux 1° et 2° dans la mesure où elles relèvent de la gestion d'un patrimoine foncier.

4° Les locations occasionnelles, permanentes ou saisonnières de logements meublés ou garnis à usage d'habitation.

Toutefois, l'exonération ne s'applique pas :

a. (Abrogé) ;

b. Aux prestations d'hébergement fournies dans le cadre du secteur hôtelier ou de secteurs ayant une fonction similaire qui remplissent les conditions cumulatives suivantes :

-elles sont offertes au client pour une durée n'excédant pas trente nuitées, sans préjudice des possibilités de reconduction proposées ;
\n
\n-elles comprennent la mise à disposition d'un local meublé et au moins trois des prestations suivantes : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle ;

b bis. Aux locations de logements meublés à usage résidentiel dans le cadre de secteurs autres que ceux mentionnés au b qui sont assorties d'au moins trois des prestations suivantes : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle ;

c. Aux locations de locaux nus, meublés ou garnis consenties à l'exploitant d'un établissement d'hébergement qui remplit les conditions fixées aux b ou b bis, à l'exclusion de celles consenties à l'exploitant d'un établissement mentionné à l'article L. 633-1 du code de la construction et de l'habitation dont l'activité n'ouvre pas droit à déduction.

d. (Sans objet).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000021629127", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048827285", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304277", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304279", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304278", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304273", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304276", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006813670", "cible": false, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034596921", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304275", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021957393", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304274", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000419170": { "SM": { "CONTENU": "Application de l'article 38 de la Constitution et de la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit, notamment ses articles 33, 35 et 36. Modification du décret n° 55-961 du 15 juillet 1955 relatif à l'exploitation des entreprises de remise et de tourisme : abrogation des articles 1 et 2 ; modification des articles 3 et 4. Modification de la loi n° 65-997 du 29 novembre 1965 portant loi de finances pour 1966 : abrogation de l'article 58. Modification de la loi n° 66-965 du 26 décembre 1966 relative à la constatation et à la répression des infractions en matière de publicité et de prix des hôtels et restaurants : abrogation des articles 1 et 2. Modification de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne : abrogation des articles 42, 43, 45 à 48, 50, 52-II et III, 53, 54 et 84. Modification de la loi n° 86-2 du 3 janvier 1986 relative à l'aménagement, la protection et la mise en valeur du littoral : modification des articles 19, 22 et 28. Modification de la loi n° 88-13 du 5 janvier 1988 d'amélioration de la décentralisation : abrogation de l'article 57. Modification de la loi de finances pour 1991 n° 90-1168 du 29 décembre 1990 : abrogation de l'article 50. Modification de la loi n° 2004- 809 du 13 août 2004 relative aux libertés et responsabilités locales : abrogation de l'article 6. Abrogation de la loi n° 64-645 du 1er juillet 1964 modifiant les rapports entre bailleurs et locataires des immeubles affectés à l'hôtellerie. Abrogation de l'ordonnance n° 82-283 du 26 mars 1982 modifiée portant création des chèques-vacances. Abrogation de la loi n° 87-10 du 3 janvier 1987 relative à l'organisation régionale du tourisme. Abrogation de la loi n° 92-645 du 13 juillet 1992 fixant les conditions d'exercice des activités relatives à l'organisation et à la vente de voyages ou de séjours. Abrogation de la loi n° 92-1341 du 23 décembre 1992 portant répartition des compétences dans le domaine du tourisme. Entrée en vigueur : 01-01-2005. Ordonnance ratifiée par l'article 1 de la loi n° 2006-437 du 14 avril 2006." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006521977", "@num": "1", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "LEGIARTI000006521978", "@num": "2", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "LEGIARTI000006271298", "@num": "3", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "LEGIARTI000006521980", "@num": "4", "#text": "Décret n°55-961 du 15 juillet 1955 - 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L132-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812577", "@num": "L132-2", "#text": "Code du tourisme. - art. L132-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573629", "@num": "L132-2", "#text": "Code du tourisme. - art. L132-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812578", "@num": "L132-3", "#text": "Code du tourisme. - art. L132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812579", "@num": "L132-4", "#text": "Code du tourisme. - art. 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L343-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219233", "@num": "L343-9", "#text": "Code du tourisme. - art. L343-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813320", "@num": "L351-1", "#text": "Code du tourisme. - art. L351-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813327", "@num": "L361-1", "#text": "Code du tourisme. - art. L361-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813328", "@num": "L361-2", "#text": "Code du tourisme. - art. 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L362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813332", "@num": "L362-2", "#text": "Code du tourisme. - art. L362-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813333", "@num": "L363-1", "#text": "Code du tourisme. - art. L363-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813334", "@num": "L363-1", "#text": "Code du tourisme. - art. L363-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404601", "@num": "L363-1", "#text": "Code du tourisme. - art. L363-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813340", "@num": "L363-2", "#text": "Code du tourisme. - art. L363-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813341", "@num": "L363-3", "#text": "Code du tourisme. - art. L363-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813504", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813518", "@num": "L411-10", "#text": "Code du tourisme. - art. L411-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404562", "@num": "L411-10", "#text": "Code du tourisme. - art. L411-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075122", "@num": "L411-10", "#text": "Code du tourisme. - art. L411-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813519", "@num": "L411-11", "#text": "Code du tourisme. - art. L411-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813520", "@num": "L411-12", "#text": "Code du tourisme. - art. L411-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404557", "@num": "L411-12", "#text": "Code du tourisme. - art. L411-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813521", "@num": "L411-13", "#text": "Code du tourisme. - art. L411-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813522", "@num": "L411-13", "#text": "Code du tourisme. - art. L411-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813523", "@num": "L411-14", "#text": "Code du tourisme. - art. L411-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813524", "@num": "L411-14", "#text": "Code du tourisme. - art. L411-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813525", "@num": "L411-15", "#text": "Code du tourisme. - art. L411-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813526", "@num": "L411-15", "#text": "Code du tourisme. - art. L411-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813530", "@num": "L411-16", "#text": "Code du tourisme. - art. L411-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813531", "@num": "L411-17", "#text": "Code du tourisme. - art. L411-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813532", "@num": "L411-18", "#text": "Code du tourisme. - art. L411-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404547", "@num": "L411-18", "#text": "Code du tourisme. - art. L411-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813533", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813505", "@num": "L411-2", "#text": "Code du tourisme. - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404503", "@num": "L411-2", "#text": "Code du tourisme. - art. L411-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813534", "@num": "L411-20", "#text": "Code du tourisme. - art. L411-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404538", "@num": "L411-20", "#text": "Code du tourisme. - art. L411-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813535", "@num": "L411-21", "#text": "Code du tourisme. - art. L411-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404532", "@num": "L411-21", "#text": "Code du tourisme. - art. L411-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813506", "@num": "L411-3", "#text": "Code du tourisme. - art. L411-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813507", "@num": "L411-3", "#text": "Code du tourisme. - art. L411-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813508", "@num": "L411-4", "#text": "Code du tourisme. - art. L411-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813509", "@num": "L411-4", "#text": "Code du tourisme. - art. L411-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813510", "@num": "L411-5", "#text": "Code du tourisme. - art. L411-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404495", "@num": "L411-5", "#text": "Code du tourisme. - art. L411-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813511", "@num": "L411-6", "#text": "Code du tourisme. - art. L411-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813515", "@num": "L411-7", "#text": "Code du tourisme. - art. L411-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813516", "@num": "L411-8", "#text": "Code du tourisme. - art. L411-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813517", "@num": "L411-9", "#text": "Code du tourisme. - art. L411-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813537", "@num": "L412-1", "#text": "Code du tourisme. - art. L412-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813536", "@num": "L412-1", "#text": "Code du tourisme. - art. L412-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813541", "@num": "L412-2", "#text": "Code du tourisme. - art. L412-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813629", "@num": "L421-2", "#text": "Code du tourisme. - art. L421-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813630", "@num": "L421-3", "#text": "Code du tourisme. - art. L421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813631", "@num": "L421-3", "#text": "Code du tourisme. - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813632", "@num": "L421-3-1", "#text": "Code du tourisme. - art. L421-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813636", "@num": "L421-4", "#text": "Code du tourisme. - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813637", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813638", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813652", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813653", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813658", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813659", "@num": "L422-12", "#text": "Code du tourisme. - art. L422-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813660", "@num": "L422-12", "#text": "Code du tourisme. - art. L422-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813660", "@num": "L422-12", "#text": "Code du tourisme. - art. L422-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813661", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813662", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060449", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573615", "@num": "L422-14", "#text": "Code du tourisme. - art. L422-14 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813663", "@num": "L422-14", "#text": "Code du tourisme. - art. L422-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736936", "@num": "L422-14", "#text": "Code du tourisme. - art. L422-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813664", "@num": "L422-15", "#text": "Code du tourisme. - art. L422-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573607", "@num": "L422-15", "#text": "Code du tourisme. - art. L422-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813639", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813641", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813640", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813642", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813643", "@num": "L422-4", "#text": "Code du tourisme. - art. L422-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813644", "@num": "L422-5", "#text": "Code du tourisme. - art. L422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813645", "@num": "L422-6", "#text": "Code du tourisme. - art. L422-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813646", "@num": "L422-6", "#text": "Code du tourisme. - art. L422-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813647", "@num": "L422-7", "#text": "Code du tourisme. - art. L422-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813648", "@num": "L422-8", "#text": "Code du tourisme. - art. L422-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813649", "@num": "L422-8", "#text": "Code du tourisme. - art. L422-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813650", "@num": "L422-9", "#text": "Code du tourisme. - art. L422-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813651", "@num": "L422-9", "#text": "Code du tourisme. - art. L422-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813695", "@num": "L441-1", "#text": "Code du tourisme. - art. L441-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813696", "@num": "L441-1", "#text": "Code du tourisme. - art. L441-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813697", "@num": "L441-2", "#text": "Code du tourisme. - art. L441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874546", "@num": "L441-2", "#text": "Code du tourisme. - art. L441-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813698", "@num": "L441-3", "#text": "Code du tourisme. - art. L441-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813703", "@num": "L442-1", "#text": "Code du tourisme. - art. L442-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813704", "@num": "L442-2", "#text": "Code du tourisme. - art. L442-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813705", "@num": "L443-1", "#text": "Code du tourisme. - art. L443-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813706", "@num": "L443-2", "#text": "Code du tourisme. - art. L443-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813707", "@num": "L443-3", "#text": "Code du tourisme. - art. L443-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813708", "@num": "L443-4", "#text": "Code du tourisme. - art. L443-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813709", "@num": "L443-5", "#text": "Code du tourisme. - art. L443-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390419", "@num": "L2231-1", "#text": "Code général des collectivités territoriales - art. L2231-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390439", "@num": "L2231-10", "#text": "Code général des collectivités territoriales - art. L2231-10 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390441", "@num": "L2231-11", "#text": "Code général des collectivités territoriales - art. L2231-11 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390443", "@num": "L2231-12", "#text": "Code général des collectivités territoriales - art. L2231-12 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390445", "@num": "L2231-13", "#text": "Code général des collectivités territoriales - art. L2231-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390447", "@num": "L2231-14", "#text": "Code général des collectivités territoriales - art. L2231-14 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390449", "@num": "L2231-15", "#text": "Code général des collectivités territoriales - art. 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L2231-18 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390421", "@num": "L2231-2", "#text": "Code général des collectivités territoriales - art. L2231-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390423", "@num": "L2231-3", "#text": "Code général des collectivités territoriales - art. L2231-3 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390425", "@num": "L2231-4", "#text": "Code général des collectivités territoriales - art. 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L2231-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390434", "@num": "L2231-8", "#text": "Code général des collectivités territoriales - art. L2231-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390437", "@num": "L2231-9", "#text": "Code général des collectivités territoriales - art. L2231-9 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390623", "@num": "L2333-27", "#text": "Code général des collectivités territoriales - art. L2333-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390723", "@num": "L2333-83", "#text": "Code général des collectivités territoriales - art. L2333-83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391422", "@num": "L2573-28", "#text": "Code général des collectivités territoriales - art. L2573-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392053", "@num": "L3551-26", "#text": "Code général des collectivités territoriales - art. 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\n
Le Président de la République,
Sur le rapport du Premier ministre, du ministre de l'équipement, des transports, de l'aménagement du territoire, du tourisme et de la mer et du ministre délégué au tourisme,
Vu la Constitution, notamment son article 38 ;
Vu le code général des collectivités territoriales ;
Vu le code de l'urbanisme ;
Vu la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit, notamment ses articles 33, 35 et 36 ;
Vu l'avis de la Commission supérieure de codification du 11 décembre 2003 ;
Vu la saisine du conseil général de Mayotte en date du 9 juillet 2004 ;
Le Conseil d'Etat entendu ;
Le conseil des ministres entendu,
Ordonne :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 20 décembre 2004.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'équipement, des transports,

de l'aménagement du territoire,

du tourisme et de la mer,

Gilles de Robien

Le ministre de l'intérieur,

de la sécurité intérieure

et des libertés locales,

Dominique de Villepin

Le garde des sceaux, ministre de la justice,

Dominique Perben

La ministre de l'outre-mer,

Brigitte Girardin

Le ministre délégué au tourisme,

Léon Bertrand

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000419170", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813628", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006813628", "liens_entrants": true }

Article L421-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2005 (Code du tourisme)