{ "article": { "LEGIARTI000017856435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "97", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017856435", "URL": "article/LEGI/ARTI/00/00/17/85/64/LEGIARTI000017856435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017924299", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017856236", "@fin": "2999-01-01", "#text": "Développement et régulation économiques", "@debut": "2007-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017856232", "@fin": "2999-01-01", "#text": "II. - AUTRES MESURES", "@debut": "2007-12-28" } ] }, "@cid": "JORFTEXT000017853368", "@nor": "BCFX0765271L", "@num": "2007-1822", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017853368", "@c_titre_court": "LOI n°2007-1822 du 24 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2007-12-28", "@id_txt": "LEGITEXT000017856212", "@c_titre_court": "LOI n° 2007-1822 du 24 décembre 2007" } ], "@date_publi": "2007-12-27", "@date_signature": "2007-12-24" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017856435", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017853989", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS
\nArt. 1601\n
\n

" } }, "LEGIARTI000017924299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017924299", "URL": "article/LEGI/ARTI/00/00/17/92/42/LEGIARTI000017924299.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000017856435", "@num": "97", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 97", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - 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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers et de l'artisanat, des chambres régionales de métiers et de l'artisanat et de l'assemblée permanente des chambres de métiers et de l'artisanat.

Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.

Cette taxe est composée :

a.D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 101 euros,9 euros et 15 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 110 euros ;

b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers et de l'artisanat ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers et de l'artisanat majoré d'un coefficient de 1,12 ;

Toutefois, les chambres de métiers et de l'artisanat sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.

c.D'un droit additionnel par ressortissant, affecté par les chambres régionales de métiers et de l'artisanat ou, dans les départements et collectivités d'outre-mer, par les chambres de métiers et de l'artisanat, au financement d'actions de formation, au sens des articles L. 900-2 et L. 920-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci et géré sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.

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Article 97 ENTIEREMENT_MODIF (LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1))