{ "article": { "LEGIARTI000006826306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006826306", "URL": "article/LEGI/ARTI/00/00/06/82/63/LEGIARTI000006826306.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCEAPXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311636", "@num": "1461", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1461 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000563529", "@nor": "LOGX9600119L", "@num": "96-1237", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 96-1237 du 30 décembre 1996 relative à l'Union d'économie sociale du logement (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000563529", "@c_titre_court": "Loi n°96-1237 du 30 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1237 du 30 décembre 1996 relative à l'Union des entreprises et des salariés pour le logement", "@debut": "2014-03-27", "@id_txt": "LEGITEXT000028809878", "@c_titre_court": "Loi n°96-1237 du 30 décembre 1996" }, { "@fin": "2014-03-27", "#text": "Loi n° 96-1237 du 30 décembre 1996 relative à l'Union d'économie sociale du logement", "@debut": "1997-01-01", "@id_txt": "LEGITEXT000005622523", "@c_titre_court": "Loi n° 96-1237 du 30 décembre 1996" } ], "@date_publi": "1997-01-01", "@date_signature": "1996-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006826306", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1461", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311636", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311636.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1461AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 207", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006824884", "@num": "L313-17", "#text": "Code de la construction et de l'habitation. - art. L313-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824896", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L561-2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-07-15 6E-7-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006826306", "@num": "2", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 2 () JORF 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000033280499", "@num": "5", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" } ] }, "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": "LEGIARTI000049168732", "@fin": "1956-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738027", "@fin": "1979-07-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311632", "@fin": "1981-03-27", "@num": "1461", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311633", "@fin": "1993-01-05", "@num": "1461", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311634", "@fin": "1996-05-12", "@num": "1461", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311635", "@fin": "1997-04-11", "@num": "1461", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311636", "@fin": "2001-12-29", "@num": "1461", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311637", "@fin": "2006-12-31", "@num": "1461", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311638", "@fin": "2007-02-02", "@num": "1461", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311639", "@fin": "2009-03-28", "@num": "1461", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465592", "@fin": "2010-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021641447", "@fin": "2009-12-31", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645032", "@fin": "2010-05-08", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334770", "@fin": "2011-12-30", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092532", "@fin": "2015-06-06", "@num": "1461", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701491", "@fin": "2016-10-22", "@num": "1461", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033283470", "@fin": "2999-01-01", "@num": "1461", "@etat": "VIGUEUR", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992349", "@fin": "2019-12-30", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe professionnelle :

1° Les mutuelles et unions de mutuelles pour les œuvres régies par les dispositions légales portant statut de la mutualité ;

2° Les sociétés d'habitations à loyer modéré ;

3° Les offices publics d'aménagement et de construction, pour les opérations faites en application de la législation sur les habitations à loyer modéré ;

4° Les sociétés de bains-douches, les sociétés de jardins ouvriers et, jusqu'au 31 décembre 2000, les sociétés de crédit immobilier mentionnées au 4° ter du 1 de l'article 207 constituées et fonctionnant conformément aux dispositions législatives et réglementaires qui les régissent ;

5° Les organismes de jardins familiaux définis à l'article L. 561-2 du code rural, lorsque leur activité, considérée dans son ensemble, s'exerce dans des conditions telles qu'elle peut être tenue pour désintéressée ;

6° L'Union d'économie sociale prévue à l'article L. 313-17 du code de la construction et de l'habitation, sauf pour les activités effectuées en application du 5° de l'article L. 313-19 du même code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311636", "cible": false, "cidtexte": "JORFTEXT000000563529", "id": "LEGIARTI000006826306", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006826306", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (LOI no 96-1237 du 30 décembre 1996 relative à l'Union d'économie sociale du logement (1))