{ "article": { "LEGIARTI000006820218": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R460-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-04-01", "DATE_DEBUT": "1973-11-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006820218", "URL": "article/LEGI/ARTI/00/00/06/82/02/LEGIARTI000006820218.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBAXXXXXXXX2X460R02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000677396", "#text": "Décret 70-447 1970-05-28 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000677396", "@numtexte": "70-447", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-05-28" }, { "#text": "Décret 73-1023 1973-11-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323946", "@num": "1", "#text": "Décret n°82-263 du 23 mars 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "LEGIARTI000006294199", "@num": "165", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 165 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296761", "@num": "46 quater-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814205", "@num": "A520-2", "#text": "Code de l'urbanisme - art. A520-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158853", "@fin": "1984-04-01", "#text": "Déclaration d'achèvement des travaux.", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143431", "@fin": "1984-04-01", "#text": "Contrôle", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128598", "@fin": "1984-04-01", "#text": "Règles relatives à l'acte de construire et à divers modes d'utilisation", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107993", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820218", "@fin": "1984-04-01", "@num": "R460-2", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820219", "@fin": "2007-10-01", "@num": "R460-2", "@etat": "ABROGE", "@debut": "1984-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration d'achèvement de travaux, établie en deux exemplaires, est adressée simultanément au maire et, par lettre recommandée avec demande d'avis de réception postal, au directeur départemental et l'équipement. L'envoi par lettre recommandée peut toutefois être remplacé par un dépôt contre décharge dans les bureaux du directeur départemental de l'équipement.
\n
" } }, "LEGIARTI000006294199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "165", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294199", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294199.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0165AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater I, I bis, I ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006819558", "@num": "R460-1", "#text": "Code de l'urbanisme - art. R460-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820218", "@num": "R460-2", "#text": "Code de l'urbanisme - art. R460-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819560", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819572", "@num": "R460-4", "#text": "Code de l'urbanisme - art. R460-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161990", "@fin": "2999-01-01", "#text": "I : Plus-values réalisées à l'occasion des opérations de construction et de ventes d'immeubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294199", "@fin": "1989-07-14", "@num": "165", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294200", "@fin": "2999-01-01", "@num": "165", "@etat": "VIGUEUR", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des articles 219-II, 235 quater-I, I bis et I ter et 238 octies du code général des impôts, les immeubles sont considérés comme achevés à la date de délivrance du récépissé de la déclaration prévue aux articlesR 460-4 du code de l'urbanisme (1).
\n
" } }, "LEGIARTI000006296761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 G", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-31", "DATE_DEBUT": "1984-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296761", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046BTXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 quater A, 209 quater B, 1655 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 167, 168", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701234", "#text": "Décret 84-225 1984-03-29 art. 2 JORF 31 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000701234", "@numtexte": "84-225", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "JORFTEXT000000256097", "#text": "Décret 2004-1070 2004-10-08", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGIARTI000006441467", "@num": "1601-1", "#text": "Code civil - art. 1601-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820218", "@num": "R460-2", "#text": "Code de l'urbanisme - art. R460-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L261-1 à L261-22, R261-1 à R261-33", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 20 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323280", "@num": "15", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 15 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162175", "@fin": "2999-01-01", "#text": "Section V : Profits de construction", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "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": "LEGIARTI000006296760", "@fin": "1984-03-31", "@num": "46 quater-0 G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296761", "@fin": "2004-08-31", "@num": "46 quater-0 G", "@etat": "ABROGE", "@debut": "1984-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour l'application des articles 209 quater A et 209 quater B du code général des impôts, les immeubles sont considérés comme achevés à la date de réception par le maire de la lettre recommandée prévue à l'article R. 460-2 du code de l'urbanisme.
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II. Les ventes d'immeubles à construire définies à l'article 1601-1 du code civil sont assimilées à des ventes d'immeubles achevés au sens du I lorsque les conditions prévues aux articles L. 261-1 à L. 261-22 et R. 261-1 à R. 261-33 du code de la construction et de l'habitation ont été respectées. Il en est de même des cessions d'actions ou de parts de sociétés visées à l'article 1655 ter du code général des impôts effectuées en conformité avec les articles 167 et 168 de l'annexe II à ce code.
\n
" } }, "LEGIARTI000006323946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006323946", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323946.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEMXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 I 3 2° FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006295412", "@num": "171-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819558", "@num": "R460-1", "#text": "Code de l'urbanisme - art. R460-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820218", "@num": "R460-2", "#text": "Code de l'urbanisme - art. R460-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819560", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819572", "@num": "R460-4", "#text": "Code de l'urbanisme - art. R460-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme R460-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000879889", "@num": "82-263", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 AMENAGEMENT DU REGIME FISCAL DES PROFITS DE CONSTRUCTION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000879889", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 n° 82-263 du 23 mars 1982 portant application de l'article 23 de la loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) relatif à l'aménagement du régime fiscal des profits de construction.", "@debut": "1982-03-25", "@id_txt": "LEGITEXT000006063726", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" } ], "@date_publi": "1982-03-25", "@date_signature": "1982-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323946", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du 3-2° du I de l'article 23 de la loi du 30 décembre 1981 susvisée, les immeubles sont considérés comme achevés à la date de délivrance du récépissé de la déclaration prévue aux articles *R. 460-1 à R. 460-4 du code de l'urbanisme.

\n
" } }, "LEGIARTI000006814205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A520-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "1986-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006814205", "URL": "article/LEGI/ARTI/00/00/06/81/42/LEGIARTI000006814205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBAXXXXXXXX4X520A02AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515331", "#text": "Décret 77-38 1977-01-03 JORF 18 janvier 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000515331", "@numtexte": "77-38", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-03" }, { "@id": "LEGIARTI000006814203", "@num": "A520-1", "#text": "Code de l'urbanisme - art. A520-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814206", "@num": "A520-3", "#text": "Code de l'urbanisme - art. A520-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815679", "@num": "L421-2-3", "#text": "Code de l'urbanisme - art. L421-2-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816044", "@num": "L520-1", "#text": "Code de l'urbanisme - art. L520-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819558", "@num": "R460-1", "#text": "Code de l'urbanisme - art. R460-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820218", "@num": "R460-2", "#text": "Code de l'urbanisme - art. R460-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175632", "@fin": "2999-01-01", "#text": "Sous-section 1 : Perception des redevances", "@debut": "1977-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158519", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "1977-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143264", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "1977-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128551", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1977-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107991", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1977-01-03" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006814204", "@fin": "1986-02-19", "@num": "A520-2", "@etat": "MODIFIE", "@debut": "1977-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006814205", "@fin": "2013-07-01", "@num": "A520-2", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027278798", "@fin": "2016-01-01", "@num": "A520-2", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031650470", "@fin": "2999-01-01", "@num": "A520-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration d'achèvement des travaux prévue à l'article R. 460-1 et concernant des locaux passibles de la redevance instituée par l'article L. 520-1 doit être établie conformément au modèle annexé au présent article.
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Elle doit être adressée ou remise, dans le délai de trente jours à dater de l'achèvement des travaux, au maire de la commune où la construction a été édifiée, à charge pour celui-ci d'en saisir, dans la semaine qui suit le dépôt de ladite déclaration, le préfet (direction départementale de l'équipement), en application des articles L. 421-2-3 et R. 460-2.
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Pour les créations de locaux passibles de la redevance ne donnant pas lieu à permis de construire, la déclaration ci-dessus visée doit être adressée dans les mêmes conditions au préfet (direction départementale de l'équipement).
" } }, "LEGIARTI000006295412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171-0 bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295412", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171AAXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 quater à 235 nonies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 235 quinquies III 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323946", "@num": "1", "#text": "Décret n°82-263 du 23 mars 1982 - art. 1 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325911", "@num": "3", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 3 () JORF 3 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme R460-1 A Code de l'urbanisme R460-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146722", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES A L'IMPOT SUR LE REVENU ET A L'IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295412", "@fin": "1989-07-14", "@num": "171-0 bis", "@etat": "PERIME", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 235 quinquies-III 2° du code général des impôts, les immeubles sont considérés comme achevés à la date de délivrance du récépissé de la déclaration prévue aux articles R 460-1 à R 460-4 du code de l'urbanisme.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006296761", "cible": false, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000006820218", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006814205", "cible": false, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000006820218", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006294199", "cible": false, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000006820218", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323946", "cible": false, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000006820218", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000677396": { "SM": { "CONTENU": "RELATIF A LA DELIVRANCE DU CERTIFICAT DE CONFORMITE PREVU PAR L'ARTICLE 98-1 DU CODE DE L'URBANISME ET DE L'HABITATION." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000277505", "#text": "Arrêté du 28 mai 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000277505", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-05-28" }, { "@id": "LEGIARTI000006817649", "@num": "R*211-36", "#text": "Code de l'urbanisme - art. R*211-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819559", "@num": "R460-1", "#text": "Code de l'urbanisme - art. R460-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819558", "@num": "R460-1", "#text": "Code de l'urbanisme - art. R460-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820219", "@num": "R460-2", "#text": "Code de l'urbanisme - art. R460-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820218", "@num": "R460-2", "#text": "Code de l'urbanisme - art. R460-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819567", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819562", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819560", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819561", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819563", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819565", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819566", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819564", "@num": "R460-3", "#text": "Code de l'urbanisme - art. R460-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819573", "@num": "R460-4", "#text": "Code de l'urbanisme - art. R460-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819572", "@num": "R460-4", "#text": "Code de l'urbanisme - art. R460-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819575", "@num": "R460-5", "#text": "Code de l'urbanisme - art. R460-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819574", "@num": "R460-5", "#text": "Code de l'urbanisme - art. R460-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819577", "@num": "R460-6", "#text": "Code de l'urbanisme - art. R460-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819576", "@num": "R460-6", "#text": "Code de l'urbanisme - art. 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Article R460-2 AUTONOME MODIFIE, en vigueur du 13/11/1973 au 01/04/1984 (Code de l'urbanisme)