{ "article": { "LEGIARTI000006840284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006840284", "URL": "article/LEGI/ARTI/00/00/06/84/02/LEGIARTI000006840284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHEALXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311643", "@num": "1464 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309296", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304257", "@num": "260 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143817", "@fin": "2999-01-01", "#text": "a) Harmonisation du champ d'application de la taxe sur la valeur ajoutée.", "@debut": "1991-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129066", "@fin": "2999-01-01", "#text": "Chapitre III : Mesures fiscales", "@debut": "1991-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108647", "@fin": "2999-01-01", "#text": "Titre Ier : Harmonisation des législations financières européennes", "@debut": "1991-07-27" } ] }, "@cid": "JORFTEXT000000355163", "@nor": "ECOX9100084L", "@num": "91-716", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355163", "@c_titre_court": "Loi n°91-716 du 26 juillet 1991" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier", "@debut": "1991-07-27", "@id_txt": "LEGITEXT000006077840", "@c_titre_court": "Loi n° 91-716 du 26 juillet 1991" } ], "@date_publi": "1991-07-27", "@date_signature": "1991-07-26" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006840284", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1991-07-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - (paragraphes modificateurs).
\n
III. - Les dispositions des I et II ci-dessus s'appliquent à compter du 1er janvier 1993.
" } }, "LEGIARTI000006304257": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006304257", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304257.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 201 quinquies à 201 octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006840284", "@num": "6", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 6 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006318329", "@num": "45", "#text": "Loi - art. 45 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@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": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345854", "@num": "L233-78", "#text": "CODE DES COMMUNES. - art. L233-78 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304256", "@fin": "1992-07-04", "@num": "260 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304257", "@fin": "1993-01-01", "@num": "260 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304258", "@fin": "1996-05-12", "@num": "260 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304259", "@fin": "2999-01-01", "@num": "260 A", "@etat": "VIGUEUR", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les collectivités locales, leurs groupements ou leurs établissements publics peuvent, sur leur demande, être assujettis à la taxe sur la valeur ajoutée au titre des opérations relatives aux services suivants (1) :
\n
- assainissement;
\n
- abattoirs publics;
\n
- marchés d'intérêt national;
\n
- enlèvement et traitement des ordures, déchets et résidus lorsque ce service donne lieu au paiement de la redevance pour services rendus prévue par l'article L 233-78 du code des communes.
\n
- fourniture de l'eau dans les communes de moins de 3.000 habitants.
\n
L'option peut être exercée pour chacun des services cités ci-dessus, dans des conditions et pour une durée qui sont fixées par décret en Conseil d'Etat (2).
\n
(1) : Dispositions applicables à compter du 1er janvier 1993.
\n
(2) Annexe II, art. 201 quinquies à 201 octies.
" } }, "LEGIARTI000006309296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "256 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309296", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0256AEXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Disposition applicable à compter du 1er janvier 1993.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 24, ART. 49 FINANCES RECTIFICATIVE POUR 1978 JORF", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 6 III", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840284", "@num": "6", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 6 (V) JORF 27 juillet 1991, en vigueur le 1er janvier 1993, art. 6 III", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006318329", "@num": "45", "#text": "Loi - art. 45 () JORF 31 décembre 1991, en vigueur le 1er janvier 1993, art. 45 III", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 45 III", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000044604245", "@num": "L111-2", "#text": "Code des impositions sur les biens et services - art. L111-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054263", "@num": "L137-30", "#text": "Code de la sécurité sociale. - art. L137-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387625", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199551", "@fin": "1994-09-02", "#text": "I : Opérations obligatoirement imposables.", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199157", "@fin": "1994-09-02", "#text": "Section I : Champ d'application", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197428", "@fin": "1994-09-02", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191904", "@fin": "1994-09-02", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179644", "@fin": "2999-01-01", "#text": "I : Opérations obligatoirement imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309294", "@fin": "1987-01-01", "@num": "256 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309295", "@fin": "1993-01-01", "@num": "256 B", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309296", "@fin": "1993-01-01", "@num": "256 B", "@etat": "MODIFIE_MORT_NE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309297", "@fin": "1994-09-02", "@num": "256 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006309298", "@fin": "2999-01-01", "@num": "256 B", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales de droit public ne sont pas assujetties à la taxe sur la valeur ajoutée pour l'activité de leurs services administratifs, sociaux, éducatifs, culturels et sportifs lorsque leur non-assujettissement n'entraîne pas de distorsions dans les conditions de la concurrence.
\n
Ces personnes morales sont assujetties, en tout état de cause, pour les opérations suivantes :
\n
Livraisons de biens neufs fabriqués en vue de la vente,
\n
Distribution de gaz , d'électricité et d'énergie thermique,
\n
Opérations des économats et établissements similaires,
\n
Transports de biens, à l'exception de ceux effectués par L'administration des postes et télécommunications,
\n
Transports de personnes,
\n
Opérations des organismes d'intervention agricoles portant sur les produits agricoles et effectuées en application des règlements portant organisation commune du marché de ces produits,
\n
Organisation d'expositions à caractère commercial,
\n
Prestations de services portuaires et aéroportuaires,
\n
Entreposage de biens meubles,
\n
Organisation de voyages et de séjours touristiques,
\n
Diffusion ou redistribution de programmes de radiodiffusion ou de télévision ;
\n
Télécommunications.
\n
\"Fourniture d'eau dans les communes d'au moins 3.000 habitants\" (nota).
" } }, "LEGIARTI000006311643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1464 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311643", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311643.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1464ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis, 279 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006911832", "@num": "1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 X 5, 6, XI en vigueur le 1er janvier 1993, JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840284", "@num": "6", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 6 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021658254", "@num": "L335-1", "#text": "Code du cinéma et de l'image animée - art. 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Les collectivités territoriales et leurs groupements dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions définies à l'article 1639 A bis, exonérer de taxe professionnelle :
\n
1° Dans la limite de 50 % les entreprises de spectacles classées dans les cinq premières catégories définies à l'article premier de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles à l'exclusion :
\n
a. Pour la cinquième catégorie, des établissements où il est d'usage de consommer pendant les séances ;
\n
b. Des entreprises qui donnent des représentations visées au 2° de l'article 279 bis.
\n
La délibération peut porter sur une ou plusieurs catégories ;
\n
2° Dans la limite de 50 p. 100, les établissements de spectacles cinématographiques situés dans les communes de 70 000 habitants au plus qui, quel que soit le nombre de leurs salles, réalisent, en moyenne hebdomadaire, moins de 1 200 entrées et moins de 20 000 F de recettes (1) ;
\n
3° Dans la limite de 66 p. 100, les établissements de spectacles cinématographiques situés dans les communes de moins de 100 000 habitants qui, quel que soit le nombre de leurs salles, réalisent en moyenne hebdomadaire moins de 2 000 entrées ; dans la limite de 33 p. 100, les autres établissements de spectacles cinématographiques (2).
\n
Les exonérations prévues aux 2° et 3° ne s'appliquent pas aux établissements spécialisés dans la projection de films visés au 3° de l'article 279 bis (1).
\n
(1) Disposition abrogée à compter de 1989.
\n
(2) Dispositions applicables pour la première fois aux impositions établies au titre de 1989.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006304257", "cible": false, "cidtexte": "JORFTEXT000000355163", "id": "LEGIARTI000006840284", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311643", "cible": false, "cidtexte": "JORFTEXT000000355163", "id": "LEGIARTI000006840284", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309296", "cible": false, "cidtexte": "JORFTEXT000000355163", "id": "LEGIARTI000006840284", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006840284", "liens_entrants": true }

Article 6 AUTONOME VIGUEUR, en vigueur depuis le 27/07/1991 (LOI no 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier (1))