{ "article": { "LEGIARTI000006813681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D422-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006813681", "URL": "article/LEGI/ARTI/00/00/06/81/36/LEGIARTI000006813681.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX3X422D002XXAA" } }, "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": "LEGIARTI000006299350", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813639", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158455", "@fin": "2999-01-01", "#text": "Section 1 : Taxe professionnelle.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143224", "@fin": "2999-01-01", "#text": "Chapitre II : Ressources des collectivités territoriales relatives au tourisme.", "@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": "LEGIARTI000006813681", "@fin": "2999-01-01", "@num": "D422-2", "@etat": "VIGUEUR", "@debut": "2006-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application de l'article 1459 du code général des impôts, cité à l'article L. 422-2, relatif à l'exonération de la taxe professionnelle applicable aux personnes qui louent en meublé des locaux classés dans les conditions de l'article L. 324-1 ou des gîtes ruraux, sont définies à l'article 322 FA de l'annexe III à ce code.
\n
" } }, "LEGIARTI000006299350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 FA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-06", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006299350", "URL": "article/LEGI/ARTI/00/00/06/29/93/LEGIARTI000006299350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0322AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1459", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001867891", "@num": "58", "#text": "Loi n°65-997 du 29 novembre 1965 - art. 58, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "LEGIARTI000006329161", "@num": "1", "#text": "Décret n°92-1325 du 15 décembre 1992 - art. 1 (V) JORF 19 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725581", "@nortexte": "BUDF9210086D", "@numtexte": "92-1325", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-15" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179411", "@fin": "2999-01-01", "#text": "I : Exonération des gîtes ruraux", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299350", "@fin": "2012-09-06", "@num": "322 FA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000026348004", "@fin": "2016-06-13", "@num": "322 FA", "@etat": "PERIME", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du a du 3° de l'article 1459 du code général des impôts, le gîte rural s'entend du logement meublé qui remplit les deux conditions suivantes :
\n
1° Etre classé \"gîte de France\" dans les conditions prévues à l'article 58 de la loi n° 65-997 du 29 novembre 1965 ;
\n
2° Ne pas constituer l'habitation principale ou secondaire du locataire.
" } }, "LEGIARTI000006306151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1459", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306151", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306151.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1459AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 322 A, 322 B, 322 C, 322 D, 322 E, 322 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 quinquies DB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000691977", "#text": "LOI 65-997 1965-11-29 ART. 58 I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947073", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875592", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051249045", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000051219649", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049168497", "@fin": "1956-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049737958", "@fin": "1979-07-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306151", "@fin": "1992-07-04", "@num": "1459", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306152", "@fin": "2010-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641493", "@fin": "2011-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380870", "@fin": "2016-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781623", "@fin": "2999-01-01", "@num": "1459", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe professionnelle :
\n
1° Les propriétaires ou locataires qui louent accidentellement une partie de leur habitation personnelle, lorsque d'ailleurs cette location ne présente aucun caractère périodique;
\n
2° Les personnes qui louent ou sous-louent en meublé une ou plusieurs pièces de leur habitation principale, sous réserve que les pièces louées constituent pour le locataire ou le sous-locataire en meublé sa résidence principale, et que le prix de location demeure fixé dans des limites raisonnables;
\n
3° Sauf avis contraire du conseil général et dans des conditions qui sont fixées par décret, les personnes qui louent d'une façon saisonnière une partie de leur habitation personnelle, à titre de gîte rural (1);
\n
4° Sur délibération du conseil municipal, les personnes qui louent en meublé des locaux classés dans les conditions prévues à l'article 58-I de la loi n° 65-997 du 29 novembre 1965, lorsque ces locaux sont compris dans l'habitation personnelle du loueur. L'exonération accordée par le conseil municipal s'applique aux cotisations qui correspondent aux deux années civiles suivant celle au cours de laquelle la délibération est intervenue; elle est renouvelable. Le déclassement des locaux loués entraîne la déchéance de l'exonération (2).
\n
(1) Annexe III, art. 322 A à 322 F.
\n
(2) Annexe IV, art. 121 quinquies DB.
" } }, "LEGIARTI000006306152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1459", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006306152", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306152.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1459AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001867891", "@num": "58", "#text": "Loi n°65-997 du 29 novembre 1965 - art. 58, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "LEGIARTI000006318245", "@num": "103", "#text": "Loi - art. 103 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947073", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875592", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051249045", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1993-02-23 6E-2-93", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000051219649", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. 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Sont exonérés de la taxe professionnelle :

1° Les propriétaires ou locataires qui louent accidentellement une partie de leur habitation personnelle, lorsque d'ailleurs cette location ne présente aucun caractère périodique;

2° Les personnes qui louent ou sous-louent en meublé une ou plusieurs pièces de leur habitation principale, sous réserve que les pièces louées constituent pour le locataire ou le sous-locataire en meublé sa résidence principale, et que le prix de location demeure fixé dans des limites raisonnables;

3° Sauf délibération contraire des collectivités territoriales et de leurs groupements dotés d'une fiscalité propre :

a) Les personnes qui louent tout ou partie de leur habitation personnelle à titre de gîte rural ;

b) Les personnes qui louent en meublé des locaux classés dans les conditions prévues au I de l'article 58 de la loi n° 65-997 du 29 novembre 1965, lorsque ces locaux sont compris dans leur habitation personnelle ;

c) Les personnes autres que celles visées aux 1° et 2° du présent article ainsi qu'aux a et b qui louent ou sous-louent en meublé tout ou partie de leur habitation personnelle.

Les délibérations sont prises dans les conditions prévues à l'article 1639 A bis et portent sur la totalité de la part revenant à chaque collectivité ou groupement ; elles peuvent concerner une ou plusieurs des catégories de personnes énumérées ci-dessus.

Les conditions d'application du a sont fixées par décret.

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Les villas, appartements et chambres meublés, qui sont loués à la semaine et pour un nombre de semaines n'excédant pas douze, à l'occasion des vacances, peuvent être classés en catégories, selon des normes et une procédure arrêtées par l'autorité administrative.
\n
" } }, "LEGIARTI000006813150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-24", "DATE_DEBUT": "2006-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006813150", "URL": "article/LEGI/ARTI/00/00/06/81/31/LEGIARTI000006813150.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X324L001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691977", "#text": "Loi 65-997 1965-11-29 art. 58-1, I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@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": "JORFTEXT000000422900", "#text": "Loi 2006-437 2006-04-14 art. 21 I, II JORF 15 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000006250700", "@num": "21", "#text": "Loi n°2006-437 du 14 avril 2006 - art. 21 () JORF 15 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000025887403", "@num": "2", "#text": "Arrêté du 2 août 2010 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887409", "@num": "3", "#text": "Arrêté du 2 août 2010 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887413", "@num": "5", "#text": "Arrêté du 2 août 2010 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGITEXT000027141105", "#text": "Décret n°2013-191\n du 4 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140619", "@nortexte": "INTD1223140D", "@numtexte": "2013-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-04" }, { "@id": "LEGIARTI000035665016", "@num": "Annexe II", "#text": "DÉCRET n°2015-1452 du 10 novembre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031463237", "@nortexte": "PRMX1522402D", "@numtexte": "2015-1452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-10" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000044440055", "#text": "Arrêté du 24 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044413389", "@nortexte": "PMEI2131082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-24" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000047906263", "@num": "2", "#text": "Décret n°2023-695 du 29 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903763", "@nortexte": "SPRP2236237D", "@numtexte": "2023-695", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-29" }, { "@id": "LEGIARTI000051173371", "@num": "110", "#text": "LOI n°2025-127 du 14 février 2025 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000047945408", "@num": "R1331-57", "#text": "Code de la santé publique - art. R1331-57 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047945414", "@num": "R1331-60", "#text": "Code de la santé publique - art. R1331-60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284232", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846060", "@num": "D324-3", "#text": "Code du tourisme. - art. D324-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846049", "@num": "D324-6-1", "#text": "Code du tourisme. - art. D324-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050494229", "@num": "L362-1", "#text": "Code du tourisme. - art. L362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219620", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219588", "@num": "1414 bis", "#text": "Code général des impôts, CGI. - art. 1414 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781921", "@num": "199 decies G bis", "#text": "Code général des impôts, CGI. - art. 199 decies G bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158462", "@fin": "2999-01-01", "#text": "Section 1 : Meublés de tourisme", "@debut": "2006-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143189", "@fin": "2999-01-01", "#text": "Chapitre 4 : Meublés de tourisme et chambres d'hôtes", "@debut": "2006-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128531", "@fin": "2999-01-01", "#text": "TITRE II : HÉBERGEMENTS AUTRES QU'HÔTELS ET TERRAINS DE CAMPING", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107989", "@fin": "2999-01-01", "#text": "LIVRE III : ÉQUIPEMENTS ET AMÉNAGEMENTS", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813149", "@fin": "2006-04-15", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813150", "@fin": "2010-07-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898848", "@fin": "2012-03-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2010-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025576926", "@fin": "2999-01-01", "@num": "L324-1", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Etat détermine et met en oeuvre les procédures de classement des meublés de tourisme selon des modalités fixées par décret.
\n
" } }, "LEGIARTI000006813639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006813639", "URL": "article/LEGI/ARTI/00/00/06/81/36/LEGIARTI000006813639.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X422L002XXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1459", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158449", "@fin": "2999-01-01", "#text": "Section 1 : Taxe professionnelle.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813639", "@fin": "2010-01-01", "@num": "L422-2", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641147", "@fin": "2016-01-01", "@num": "L422-2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781690", "@fin": "2999-01-01", "@num": "L422-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles relatives à l'exonération de la taxe professionnelle applicable aux personnes qui louent en meublé des locaux classés dans les conditions de l'article L. 324-1 ou des gîtes ruraux sont fixées par l'article 1459 du code général des impôts.
\n
" } }, "LEGIARTI000020898848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2010-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020898848", "URL": "article/LEGI/ARTI/00/00/20/89/88/LEGIARTI000020898848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-888 art. 12 VI. - Le présent article entre en vigueur à une date fixée par décret et au plus tard un an après la publication de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691977", "#text": "Loi 65-997 1965-11-29 art. 58-1, I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000019284119", "@num": "137", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 137", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000025887403", "@num": "2", "#text": "Arrêté du 2 août 2010 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887409", "@num": "3", "#text": "Arrêté du 2 août 2010 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887413", "@num": "5", "#text": "Arrêté du 2 août 2010 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGITEXT000027141105", "#text": "Décret n°2013-191\n du 4 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140619", "@nortexte": "INTD1223140D", "@numtexte": "2013-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-04" }, { "@id": "LEGIARTI000035665016", "@num": "Annexe II", "#text": "DÉCRET n°2015-1452 du 10 novembre 2015 - art. 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L'Etat détermine les procédures de classement des meublés de tourisme selon des modalités fixées par décret.

L'établissement est classé par l'autorité administrative dans une catégorie en fonction de critères fixés par un tableau de classement élaboré par l'organisme mentionné à l'article L. 141-2 et homologué par arrêté du ministre chargé du tourisme.

S'il souhaite obtenir le classement, l'exploitant doit produire un certificat de visite délivré par un organisme évaluateur. Dans des conditions fixées par arrêté du ministre chargé du tourisme, les organismes évaluateurs sont accrédités dans les domaines correspondant à leurs missions par l'instance nationale d'accréditation mentionnée à l'article 137 de la loi n° 2008-776 du 4 août 2008 précitée, ou tout organisme européen équivalent signataire de l'accord multilatéral pris dans le cadre de la coordination européenne des organismes d'accréditation.

L'autorité administrative transmet sa décision de classement à l'organisme mentionné à l'article L. 141-2.

\n
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Les règles relatives à l'exonération de la cotisation foncière des entreprises applicable aux personnes qui louent en meublé des locaux classés dans les conditions de l'article L. 324-1 ou des gîtes ruraux sont fixées par l'article 1459 du code général des impôts.
\n
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D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947073", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875592", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051249045", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219649", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049168497", "@fin": "1956-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049737958", "@fin": "1979-07-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306151", "@fin": "1992-07-04", "@num": "1459", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306152", "@fin": "2010-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641493", "@fin": "2011-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380870", "@fin": "2016-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781623", "@fin": "2999-01-01", "@num": "1459", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la cotisation foncière des entreprises :

1° Les propriétaires ou locataires qui louent accidentellement une partie de leur habitation personnelle, lorsque d'ailleurs cette location ne présente aucun caractère périodique ;

3° Sauf délibération contraire des collectivités territoriales et de leurs groupements dotés d'une fiscalité propre :

a) Les personnes qui louent tout ou partie de leur habitation personnelle à titre de gîte rural ;

b) Les personnes qui louent en meublé des locaux classés dans les conditions prévues à l'article L. 324-1 du code de tourisme, lorsque ces locaux sont compris dans leur habitation personnelle ;

c) Les personnes autres que celles visées aux 1° et 2° du présent article ainsi qu'aux a et b qui louent ou sous-louent en meublé tout ou partie de leur habitation personnelle.

Les conditions d'application du a sont fixées par décret.

" } }, "LEGIARTI000023380870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1459", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380870", "URL": "article/LEGI/ARTI/00/00/23/38/08/LEGIARTI000023380870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000031600016", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000027574432", "@num": "108", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 108 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947073", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875592", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051249045", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219649", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049168497", "@fin": "1956-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049737958", "@fin": "1979-07-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306151", "@fin": "1992-07-04", "@num": "1459", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306152", "@fin": "2010-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641493", "@fin": "2011-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380870", "@fin": "2016-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781623", "@fin": "2999-01-01", "@num": "1459", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la cotisation foncière des entreprises :

1° Les propriétaires ou locataires qui louent accidentellement une partie de leur habitation personnelle, lorsque d'ailleurs cette location ne présente aucun caractère périodique ;

3° Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre :

a) Les personnes qui louent tout ou partie de leur habitation personnelle à titre de gîte rural ;

b) Les personnes qui louent en meublé des locaux classés dans les conditions prévues à l'article L. 324-1 du code de tourisme, lorsque ces locaux sont compris dans leur habitation personnelle ;

c) Les personnes autres que celles visées aux 1° et 2° du présent article ainsi qu'aux a et b qui louent ou sous-louent en meublé tout ou partie de leur habitation personnelle.

Les conditions d'application du a sont fixées par décret.

" } }, "LEGIARTI000025576926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L324-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025576926", "URL": "article/LEGI/ARTI/00/00/25/57/69/LEGIARTI000025576926.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691977", "#text": "Loi 65-997 1965-11-29 art. 58-1, I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000019284119", "@num": "137", "#text": "LOI n°2008-776 du 4 août 2008 - art. 137 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000025576910", "@num": "12", "#text": "LOI n° 2009-888 du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000020894284", "@num": "12", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000025887403", "@num": "2", "#text": "Arrêté du 2 août 2010 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887409", "@num": "3", "#text": "Arrêté du 2 août 2010 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025887413", "@num": "5", "#text": "Arrêté du 2 août 2010 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022719076", "@nortexte": "ECEI1018990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-02" }, { "@id": "LEGIARTI000025555200", "@num": "95", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027141105", "#text": "Décret n°2013-191\n du 4 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140619", "@nortexte": "INTD1223140D", "@numtexte": "2013-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-04" }, { "@id": "LEGIARTI000035665016", "@num": "Annexe II", "#text": "DÉCRET n°2015-1452 du 10 novembre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031463237", "@nortexte": "PRMX1522402D", "@numtexte": "2015-1452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-10" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000044440055", "#text": "Arrêté du 24 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044413389", "@nortexte": "PMEI2131082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-24" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000047906263", "@num": "2", "#text": "Décret n°2023-695 du 29 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903763", "@nortexte": "SPRP2236237D", "@numtexte": "2023-695", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-29" }, { "@id": "LEGIARTI000051173371", "@num": "110", "#text": "LOI n°2025-127 du 14 février 2025 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000047945408", "@num": "R1331-57", "#text": "Code de la santé publique - art. R1331-57 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047945414", "@num": "R1331-60", "#text": "Code de la santé publique - art. R1331-60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284232", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846060", "@num": "D324-3", "#text": "Code du tourisme. - art. D324-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025846049", "@num": "D324-6-1", "#text": "Code du tourisme. - art. D324-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812577", "@num": "L132-2", "#text": "Code du tourisme. - art. L132-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020894739", "@num": "L141-2", "#text": "Code du tourisme. - art. L141-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050494229", "@num": "L362-1", "#text": "Code du tourisme. - art. L362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219620", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219588", "@num": "1414 bis", "#text": "Code général des impôts, CGI. - art. 1414 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781921", "@num": "199 decies G bis", "#text": "Code général des impôts, CGI. - art. 199 decies G bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158462", "@fin": "2999-01-01", "#text": "Section 1 : Meublés de tourisme", "@debut": "2006-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143189", "@fin": "2999-01-01", "#text": "Chapitre 4 : Meublés de tourisme et chambres d'hôtes", "@debut": "2006-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128531", "@fin": "2999-01-01", "#text": "TITRE II : HÉBERGEMENTS AUTRES QU'HÔTELS ET TERRAINS DE CAMPING", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107989", "@fin": "2999-01-01", "#text": "LIVRE III : ÉQUIPEMENTS ET AMÉNAGEMENTS", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813149", "@fin": "2006-04-15", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813150", "@fin": "2010-07-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898848", "@fin": "2012-03-24", "@num": "L324-1", "@etat": "MODIFIE", "@debut": "2010-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025576926", "@fin": "2999-01-01", "@num": "L324-1", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Etat détermine les procédures de classement des meublés de tourisme selon des modalités fixées par décret.

La décision de classement d'un meublé de tourisme dans une catégorie, en fonction de critères fixés par un tableau de classement élaboré par l'organisme mentionné à l'article L. 141-2 et homologué par arrêté du ministre chargé du tourisme, est prononcée par l'organisme qui a effectué la visite de classement.

Cette visite de classement est effectuée :
\n
1° Soit par des organismes évaluateurs accrédités, dans des conditions fixées par arrêté du ministre chargé du tourisme, dans les domaines correspondant à leurs missions par l'instance nationale d'accréditation mentionnée à l'article 137 de la loi n° 2008-776 du 4 août 2008 précitée ou par tout organisme européen équivalent signataire de l'accord multilatéral pris dans le cadre de la coordination européenne des organismes d'accréditation ;
\n
2° Soit, dans des conditions fixées par décret, par les organismes qui, à la date du 22 juillet 2009, étaient titulaires de l'agrément requis pour la délivrance des certificats de visite des meublés de tourisme.

L'organisme qui a effectué la visite de classement transmet sa décision de classement à l'organisme mentionné à l'article L. 132-2.

\n
" } }, "LEGIARTI000026348004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 FA", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2012-09-06" } }, "META_COMMUN": { "ID": "LEGIARTI000026348004", "URL": "article/LEGI/ARTI/00/00/26/34/80/LEGIARTI000026348004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence des articles 91-I-4° et 91-IV de la loi n° 2015-1785 du 29 décembre 2015, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000545997", "#text": "Décret n°93-1127 du 24 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000026345571", "@num": "1", "#text": "Décret n°2012-1015\n du 3 septembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026344659", "@nortexte": "EFIE1016272D", "@numtexte": "2012-1015", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-03" }, { "@id": "LEGIARTI000032679373", "@num": "4", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179411", "@fin": "2999-01-01", "#text": "I : Exonération des gîtes ruraux", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299350", "@fin": "2012-09-06", "@num": "322 FA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000026348004", "@fin": "2016-06-13", "@num": "322 FA", "@etat": "PERIME", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du a du 3° de l'article 1459 du code général des impôts, le gîte rural s'entend du logement meublé qui remplit les deux conditions suivantes :

\n
\n

1° Etre classé \" gîte de France \" dans les conditions prévues à l'article L. 324-1 du code du tourisme ;

\n
\n

2° Ne pas constituer l'habitation principale ou secondaire du locataire.

\n
" } }, "LEGIARTI000031781623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1459", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781623", "URL": "article/LEGI/ARTI/00/00/31/78/16/LEGIARTI000031781623.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 91 de la loi n° 2015-1785 du 29 décembre 2015, les délibérations des collectivités territoriales et des établissements publics de coopération intercommunale à fiscalité propre prises en application du a du 3° de l'article 1459 du code général des impôts, dans sa rédaction antérieure à la présente loi, cessent de produire leurs effets à compter du 1er janvier 2017.

Les présentes dispositions s'appliquent à compter des impositions établies au titre de 2016.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411177", "@num": "1", "#text": "Décret n°2010-713\n du 28 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000046876033", "@num": "108", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 108 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000031734746", "@num": "91", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947073", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875592", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051249045", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219649", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049168497", "@fin": "1956-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049737958", "@fin": "1979-07-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306151", "@fin": "1992-07-04", "@num": "1459", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306152", "@fin": "2010-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641493", "@fin": "2011-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380870", "@fin": "2016-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781623", "@fin": "2999-01-01", "@num": "1459", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la cotisation foncière des entreprises :

1° Les propriétaires ou locataires qui louent accidentellement une partie de leur habitation personnelle, lorsque d'ailleurs cette location ne présente aucun caractère périodique ;

3° Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre :

a) (abrogé)

b) Les personnes qui louent en meublé des locaux classés dans les conditions prévues à l'article L. 324-1 du code de tourisme, lorsque ces locaux sont compris dans leur habitation personnelle ;

c) Les personnes autres que celles visées aux 1° et 2° du présent article ainsi qu'au b qui louent ou sous-louent en meublé tout ou partie de leur habitation personnelle.

\n
" } }, "LEGIARTI000031781690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781690", "URL": "article/LEGI/ARTI/00/00/31/78/16/LEGIARTI000031781690.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000031734746", "@num": "91", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158449", "@fin": "2999-01-01", "#text": "Section 1 : Taxe professionnelle.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813639", "@fin": "2010-01-01", "@num": "L422-2", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641147", "@fin": "2016-01-01", "@num": "L422-2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781690", "@fin": "2999-01-01", "@num": "L422-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à l'exonération de la cotisation foncière des entreprises applicable aux personnes qui louent en meublé des locaux classés dans les conditions de l'article L. 324-1 sont fixées par l'article 1459 du code général des impôts.

" } }, "LEGIARTI000049168497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1459", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1956-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049168497", "URL": "article/LEGI/ARTI/00/00/49/16/84/LEGIARTI000049168497.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781690", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947073", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875592", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051249045", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219649", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049168497", "@fin": "1956-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049737958", "@fin": "1979-07-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306151", "@fin": "1992-07-04", "@num": "1459", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306152", "@fin": "2010-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641493", "@fin": "2011-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380870", "@fin": "2016-01-01", "@num": "1459", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781623", "@fin": "2999-01-01", "@num": "1459", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le patentable ayant plusieurs établissements, boutiques ou magasins de même espèce ou d'espèces différentes est, quel que soit le tableau auquel il appartient comme patentable, passible d’un droit fixe en raison du commerce, de l’industrie ou de la profession exercée dans chacun de ces établissements, boutiques ou magasins.

Les droits fixes sont imposables dans les communes où sont situés les établissements, boutiques ou magasins qui y donnent lieu.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000031781623", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049168497", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021641493", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025576926", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023380870", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020898848", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006813639", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021641147", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031781690", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006813150", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006813149", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299350", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006306151", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006306152", "cible": true, 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D221-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813045", "@num": "D221-24", "#text": "Code du tourisme. - art. D221-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025457656", "@num": "D221-5", "#text": "Code du tourisme. - art. D221-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813021", "@num": "D221-5", "#text": "Code du tourisme. - art. D221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813022", "@num": "D221-6", "#text": "Code du tourisme. - art. 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D312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813138", "@num": "D312-6", "#text": "Code du tourisme. - art. D312-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813142", "@num": "D313-1", "#text": "Code du tourisme. - art. D313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813143", "@num": "D313-2", "#text": "Code du tourisme. - art. D313-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813368", "@num": "D321-1", "#text": "Code du tourisme. - art. 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D333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813499", "@num": "D333-1", "#text": "Code du tourisme. - art. D333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813500", "@num": "D333-2", "#text": "Code du tourisme. - art. D333-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813495", "@num": "D333-3", "#text": "Code du tourisme. - art. D333-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813496", "@num": "D333-4", "#text": "Code du tourisme. - art. 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D341-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813303", "@num": "D341-2", "#text": "Code du tourisme. - art. D341-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041970556", "@num": "D341-2", "#text": "Code du tourisme. - art. D341-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813304", "@num": "D341-3", "#text": "Code du tourisme. - art. D341-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024899483", "@num": "D341-3", "#text": "Code du tourisme. - art. D341-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813301", "@num": "D342-1", "#text": "Code du tourisme. - art. D342-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031765606", "@num": "D342-1", "#text": "Code du tourisme. - art. D342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813292", "@num": "D342-2", "#text": "Code du tourisme. - art. D342-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813293", "@num": "D342-2", "#text": "Code du tourisme. - art. D342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813262", "@num": "D342-21", "#text": "Code du tourisme. - art. D342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813294", "@num": "D342-3", "#text": "Code du tourisme. - art. D342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813300", "@num": "D342-4", "#text": "Code du tourisme. - art. D342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813310", "@num": "D343-1", "#text": "Code du tourisme. - art. D343-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813311", "@num": "D343-2", "#text": "Code du tourisme. - art. D343-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813312", "@num": "D343-3", "#text": "Code du tourisme. - art. D343-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813313", "@num": "D343-4", "#text": "Code du tourisme. - art. D343-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813318", "@num": "D343-5", "#text": "Code du tourisme. - art. D343-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813319", "@num": "D343-6", "#text": "Code du tourisme. - art. D343-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813321", "@num": "D351-1", "#text": "Code du tourisme. - art. D351-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813322", "@num": "D351-2", "#text": "Code du tourisme. - art. D351-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813323", "@num": "D351-3", "#text": "Code du tourisme. - art. D351-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813611", "@num": "D412-5", "#text": "Code du tourisme. - art. D412-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813671", "@num": "D421-2", "#text": "Code du tourisme. - art. D421-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813672", "@num": "D421-3", "#text": "Code du tourisme. - art. D421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813673", "@num": "D421-4", "#text": "Code du tourisme. - art. D421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813681", "@num": "D422-2", "#text": "Code du tourisme. - art. D422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813682", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813683", "@num": "D422-4", "#text": "Code du tourisme. - art. D422-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813684", "@num": "D422-5", "#text": "Code du tourisme. - art. D422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813685", "@num": "D422-6", "#text": "Code du tourisme. - art. D422-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813693", "@num": "D422-7", "#text": "Code du tourisme. - art. D422-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813694", "@num": "D422-8", "#text": "Code du tourisme. - art. D422-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812953", "@num": "R*212-42", "#text": "Code du tourisme. - art. R*212-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812956", "@num": "R*212-45", "#text": "Code du tourisme. - art. R*212-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812958", "@num": "R*212-47", "#text": "Code du tourisme. - art. R*212-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813396", "@num": "R*324-9", "#text": "Code du tourisme. - art. R*324-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813605", "@num": "R*412-1", "#text": "Code du tourisme. - art. R*412-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813610", "@num": "R*412-7", "#text": "Code du tourisme. - art. R*412-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027446318", "@num": "R*412-7", "#text": "Code du tourisme. - art. R*412-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812495", "@num": "R122-1", "#text": "Code du tourisme. - art. R122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812535", "@num": "R122-29", "#text": "Code du tourisme. - art. R122-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812497", "@num": "R122-3", "#text": "Code du tourisme. - art. R122-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812536", "@num": "R122-30", "#text": "Code du tourisme. - art. R122-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812537", "@num": "R122-31", "#text": "Code du tourisme. - art. R122-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812498", "@num": "R122-4", "#text": "Code du tourisme. - art. R122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812543", "@num": "R122-41", "#text": "Code du tourisme. - art. R122-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812630", "@num": "R133-1", "#text": "Code du tourisme. - art. R133-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812640", "@num": "R133-10", "#text": "Code du tourisme. - art. R133-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812641", "@num": "R133-11", "#text": "Code du tourisme. - art. R133-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090188", "@num": "R133-11", "#text": "Code du tourisme. - art. R133-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812644", "@num": "R133-12", "#text": "Code du tourisme. - art. R133-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812645", "@num": "R133-13", "#text": "Code du tourisme. - art. R133-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090178", "@num": "R133-13", "#text": "Code du tourisme. - art. R133-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812646", "@num": "R133-14", "#text": "Code du tourisme. - art. R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812647", "@num": "R133-15", "#text": "Code du tourisme. - art. R133-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090170", "@num": "R133-15", "#text": "Code du tourisme. - art. R133-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812648", "@num": "R133-16", "#text": "Code du tourisme. - art. R133-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090165", "@num": "R133-16", "#text": "Code du tourisme. - art. R133-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812649", "@num": "R133-17", "#text": "Code du tourisme. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812650", "@num": "R133-18", "#text": "Code du tourisme. - art. R133-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090160", "@num": "R133-18", "#text": "Code du tourisme. - art. R133-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812651", "@num": "R133-19", "#text": "Code du tourisme. - art. R133-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090155", "@num": "R133-19", "#text": "Code du tourisme. - art. R133-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812632", "@num": "R133-2", "#text": "Code du tourisme. - art. R133-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812652", "@num": "R133-20", "#text": "Code du tourisme. - art. R133-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812653", "@num": "R133-28", "#text": "Code du tourisme. - art. R133-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812654", "@num": "R133-29", "#text": "Code du tourisme. - art. R133-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812633", "@num": "R133-3", "#text": "Code du tourisme. - art. R133-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090112", "@num": "R133-3", "#text": "Code du tourisme. - art. R133-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812655", "@num": "R133-30", "#text": "Code du tourisme. - art. R133-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812667", "@num": "R133-32", "#text": "Code du tourisme. - art. R133-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812669", "@num": "R133-34", "#text": "Code du tourisme. - art. R133-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812670", "@num": "R133-35", "#text": "Code du tourisme. - art. R133-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812675", "@num": "R133-36", "#text": "Code du tourisme. - art. R133-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812676", "@num": "R133-37", "#text": "Code du tourisme. - art. R133-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812677", "@num": "R133-38", "#text": "Code du tourisme. - art. R133-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812678", "@num": "R133-39", "#text": "Code du tourisme. - art. R133-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812634", "@num": "R133-4", "#text": "Code du tourisme. - art. R133-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090117", "@num": "R133-4", "#text": "Code du tourisme. - art. R133-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812679", "@num": "R133-40", "#text": "Code du tourisme. - art. R133-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812680", "@num": "R133-41", "#text": "Code du tourisme. - art. R133-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812681", "@num": "R133-42", "#text": "Code du tourisme. - art. R133-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812682", "@num": "R133-43", "#text": "Code du tourisme. - art. R133-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812683", "@num": "R133-44", "#text": "Code du tourisme. - art. R133-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812684", "@num": "R133-45", "#text": "Code du tourisme. - art. R133-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812685", "@num": "R133-46", "#text": "Code du tourisme. - art. R133-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812686", "@num": "R133-47", "#text": "Code du tourisme. - art. R133-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812687", "@num": "R133-48", "#text": "Code du tourisme. - art. R133-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812688", "@num": "R133-49", "#text": "Code du tourisme. - art. R133-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812635", "@num": "R133-5", "#text": "Code du tourisme. - art. R133-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090194", "@num": "R133-5", "#text": "Code du tourisme. - art. R133-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812689", "@num": "R133-50", "#text": "Code du tourisme. - art. R133-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812690", "@num": "R133-51", "#text": "Code du tourisme. - art. R133-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812696", "@num": "R133-52", "#text": "Code du tourisme. - art. R133-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812697", "@num": "R133-53", "#text": "Code du tourisme. - art. R133-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812698", "@num": "R133-54", "#text": "Code du tourisme. - art. R133-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812699", "@num": "R133-55", "#text": "Code du tourisme. - art. R133-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812700", "@num": "R133-56", "#text": "Code du tourisme. - art. R133-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812701", "@num": "R133-57", "#text": "Code du tourisme. - art. R133-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812702", "@num": "R133-58", "#text": "Code du tourisme. - art. R133-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812703", "@num": "R133-59", "#text": "Code du tourisme. - art. R133-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812636", "@num": "R133-6", "#text": "Code du tourisme. - art. R133-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812637", "@num": "R133-7", "#text": "Code du tourisme. - art. R133-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812638", "@num": "R133-8", "#text": "Code du tourisme. - art. R133-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812639", "@num": "R133-9", "#text": "Code du tourisme. - art. R133-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812709", "@num": "R134-1", "#text": "Code du tourisme. - art. R134-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812720", "@num": "R134-10", "#text": "Code du tourisme. - art. R134-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812721", "@num": "R134-11", "#text": "Code du tourisme. - art. R134-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812722", "@num": "R134-12", "#text": "Code du tourisme. - art. R134-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812723", "@num": "R134-13", "#text": "Code du tourisme. - art. R134-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812724", "@num": "R134-14", "#text": "Code du tourisme. - art. R134-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812725", "@num": "R134-15", "#text": "Code du tourisme. - art. R134-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812726", "@num": "R134-16", "#text": "Code du tourisme. - art. R134-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812727", "@num": "R134-17", "#text": "Code du tourisme. - art. R134-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090126", "@num": "R134-17", "#text": "Code du tourisme. - art. R134-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812728", "@num": "R134-18", "#text": "Code du tourisme. - art. R134-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812729", "@num": "R134-19", "#text": "Code du tourisme. - art. R134-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812710", "@num": "R134-2", "#text": "Code du tourisme. - art. R134-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812730", "@num": "R134-20", "#text": "Code du tourisme. - art. R134-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812711", "@num": "R134-3", "#text": "Code du tourisme. - art. R134-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812712", "@num": "R134-4", "#text": "Code du tourisme. - art. R134-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812713", "@num": "R134-5", "#text": "Code du tourisme. - art. R134-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812714", "@num": "R134-6", "#text": "Code du tourisme. - art. R134-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812715", "@num": "R134-7", "#text": "Code du tourisme. - art. R134-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812718", "@num": "R134-8", "#text": "Code du tourisme. - art. R134-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812719", "@num": "R134-9", "#text": "Code du tourisme. - art. R134-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812789", "@num": "R162-1", "#text": "Code du tourisme. - art. R162-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812790", "@num": "R162-2", "#text": "Code du tourisme. - art. R162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812791", "@num": "R162-3", "#text": "Code du tourisme. - art. R162-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812792", "@num": "R162-4", "#text": "Code du tourisme. - art. R162-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812794", "@num": "R163-1", "#text": "Code du tourisme. - art. R163-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812795", "@num": "R163-2", "#text": "Code du tourisme. - art. R163-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090318", "@num": "R163-2", "#text": "Code du tourisme. - art. R163-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812796", "@num": "R163-3", "#text": "Code du tourisme. - art. R163-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812797", "@num": "R163-4", "#text": "Code du tourisme. - art. R163-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812798", "@num": "R163-5", "#text": "Code du tourisme. - art. R163-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812870", "@num": "R211-1", "#text": "Code du tourisme. - art. R211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812883", "@num": "R211-10", "#text": "Code du tourisme. - art. R211-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812885", "@num": "R211-11", "#text": "Code du tourisme. - art. 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\n
Le Premier ministre,
Sur le rapport du ministre des transports, de l'équipement, du tourisme et de la mer et du ministre délégué au tourisme,
Vu le code du tourisme ;
Vu le code général des collectivités territoriales ;
Vu la loi n° 2006-437 du 14 avril 2006 portant diverses dispositions relatives au tourisme, notamment son article 1er ;
Vu l'avis de la Commission supérieure de codification du 30 juin 2005 ;
Vu la saisine du conseil général de Mayotte en date du 19 juin 2006 ;
Vu la saisine du conseil général de Saint-Pierre-et-Miquelon en date du 16 juin 2006 ;
Le Conseil d'Etat (section des travaux publics) entendu,
Décrète :

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

Fait à Paris, le 6 octobre 2006.

Dominique de Villepin

Par le Premier ministre :

Le ministre délégué au tourisme,

Léon Bertrand

Le ministre d'Etat,

ministre de l'intérieur

et de l'aménagement du territoire,

Nicolas Sarkozy

Le garde des sceaux, ministre de la justice,

Pascal Clément

Le ministre des transports, de l'équipement,

du tourisme et de la mer,

Dominique Perben

Le ministre de l'outre-mer,

François Baroin

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000241109", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813681", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006813681", "liens_entrants": true }

Article D422-2 AUTONOME VIGUEUR, en vigueur depuis le 07/10/2006 (Code du tourisme)