{ "article": { "LEGIARTI000017887646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6264-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000017887646", "URL": "article/LEGI/ARTI/00/00/17/88/76/LEGIARTI000017887646.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017876613", "#text": "Décret n°2007-1847\n du 26 décembre 2007 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017840755", "@nortexte": "IOCM0769232D", "@numtexte": "2007-1847", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000006395621", "@num": "R1615-1", "#text": "Code général des collectivités territoriales - art. R1615-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017887662", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Recettes", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017887818", "@fin": "2999-01-01", "#text": "TITRE VI : FINANCES DE LA COLLECTIVITÉ", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017888034", "@fin": "2999-01-01", "#text": "LIVRE II : SAINT-BARTHÉLEMY", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017888258", "@fin": "2999-01-01", "#text": "SIXIEME PARTIE : COLLECTIVITES D'OUTRE-MER REGIES PAR L'ARTICLE 74 DE LA CONSTITUTION", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000017887646", "@fin": "2999-01-01", "@num": "D6264-6", "@etat": "VIGUEUR", "@debut": "2007-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les articles R. 1615-1 à R. 1615-6 sont applicables à la collectivité.

" } }, "LEGIARTI000006395621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R1615-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-03", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006395621", "URL": "article/LEGI/ARTI/00/00/06/39/56/LEGIARTI000006395621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X1615R001XAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359511", "@num": "1", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000042845168", "@num": "Annexe", "#text": "Arrêté du 30 décembre 2020 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042840623", "@nortexte": "TERB2035649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042845162", "@num": "1", "#text": "Arrêté du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042840623", "@nortexte": "TERB2035649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000017887646", "@num": "D6264-6", "#text": "Code général des collectivités territoriales - art. D6264-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887223", "@num": "D6364-6", "#text": "Code général des collectivités territoriales - art. D6364-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389662", "@num": "L1615-1", "#text": "Code général des collectivités territoriales - art. L1615-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389664", "@num": "L1615-2", "#text": "Code général des collectivités territoriales - art. L1615-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395624", "@num": "R1615-2", "#text": "Code général des collectivités territoriales - art. R1615-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957527", "@num": "R1615-3", "#text": "Code général des collectivités territoriales - art. R1615-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957535", "@num": "R1615-4", "#text": "Code général des collectivités territoriales - art. R1615-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957908", "@num": "R1615-6", "#text": "Code général des collectivités territoriales - art. R1615-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006149383", "@fin": "2003-07-03", "#text": "Chapitre V : Fonds de compensation pour la taxe sur la valeur ajoutée.", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135530", "@fin": "2003-07-03", "#text": "TITRE UNIQUE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116646", "@fin": "2003-07-03", "#text": "LIVRE VI : DISPOSITIONS FINANCIÈRES ET COMPTABLES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006395621", "@fin": "2003-07-03", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006395622", "@fin": "2006-11-10", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006395623", "@fin": "2021-01-01", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2006-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042957500", "@fin": "2023-01-01", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042957655", "@fin": "2999-01-01", "@num": "R1615-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dépenses réelles d'investissement des collectivités territoriales et des établissements publics autres que les communautés d'agglomération, les communautés de villes et les communautés de communes ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement du compte administratif principal et de chacun des comptes administratifs à comptabilité distincte des collectivités ou établissements mentionnés à l'article L. 1615-2, au titre :
\n
1° Des immobilisations et immobilisations en cours, y compris les dépenses d'immobilisation réalisées pour le compte des collectivités et établissements par des mandataires légalement autorisés ;
\n
2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.
\n
II. - Les dépenses réelles d'investissement des communautés d'agglomération, des communautés de villes et des communautés de communes ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement telles quelles ressortent des états de mandatement, compte tenu des annulations de mandat et des éventuelles cessions de biens au titre :
\n
1° Des immobilisations et immobilisations en cours y compris les dépenses d'immobilisation réalisées pour le compte des collectivités et établissements par des mandataires légalement autorisés ;
\n
2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.
" } }, "LEGIARTI000006395622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R1615-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-11-10", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006395622", "URL": "article/LEGI/ARTI/00/00/06/39/56/LEGIARTI000006395622.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X1615R001XAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359511", "@num": "1", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006220451", "@num": "2", "#text": "Décret n°2003-592 du 2 juillet 2003 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000603908", "@nortexte": "INTB0300124D", "@numtexte": "2003-592", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000042845168", "@num": "Annexe", "#text": "Arrêté du 30 décembre 2020 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042840623", "@nortexte": "TERB2035649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042845162", "@num": "1", "#text": "Arrêté du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042840623", "@nortexte": "TERB2035649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000017887646", "@num": "D6264-6", "#text": "Code général des collectivités territoriales - art. D6264-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887223", "@num": "D6364-6", "#text": "Code général des collectivités territoriales - art. D6364-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389662", "@num": "L1615-1", "#text": "Code général des collectivités territoriales - art. L1615-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389664", "@num": "L1615-2", "#text": "Code général des collectivités territoriales - art. L1615-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395624", "@num": "R1615-2", "#text": "Code général des collectivités territoriales - art. R1615-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957527", "@num": "R1615-3", "#text": "Code général des collectivités territoriales - art. R1615-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957535", "@num": "R1615-4", "#text": "Code général des collectivités territoriales - art. R1615-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957908", "@num": "R1615-6", "#text": "Code général des collectivités territoriales - art. R1615-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165140", "@fin": "2999-01-01", "#text": "CHAPITRE V : Fonds de compensation pour la taxe sur la valeur ajoutée", "@debut": "2003-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149366", "@fin": "2999-01-01", "#text": "TITRE Ier", "@debut": "2003-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135524", "@fin": "2999-01-01", "#text": "LIVRE VI : DISPOSITIONS FINANCIÈRES ET COMPTABLES", "@debut": "2003-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116641", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : DISPOSITIONS GÉNÉRALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006395621", "@fin": "2003-07-03", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006395622", "@fin": "2006-11-10", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006395623", "@fin": "2021-01-01", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2006-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042957500", "@fin": "2023-01-01", "@num": "R1615-1", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042957655", "@fin": "2999-01-01", "@num": "R1615-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dépenses réelles d'investissement des collectivités territoriales et des établissements publics autres que les communautés d'agglomération, les communautés de villes et les communautés de communes ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement du compte administratif principal et de chacun des comptes administratifs à comptabilité distincte des collectivités ou établissements mentionnés à l'article L. 1615-2, au titre :
\n
1° Des immobilisations et immobilisations en cours, y compris les dépenses d'immobilisation réalisées pour le compte des collectivités et établissements par des mandataires légalement autorisés ;
\n
2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.
\n
II. - Les dépenses réelles d'investissement des communautés d'agglomération, des communautés de villes et des communautés de communes ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement telles qu'elles ressortent des états de mandatement, compte tenu des annulations de mandat et des éventuelles cessions de biens au titre :
\n
1° Des immobilisations et immobilisations en cours y compris les dépenses d'immobilisation réalisées pour le compte des collectivités et établissements par des mandataires légalement autorisés ;
\n
2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.
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I. – Les dépenses réelles d'investissement des collectivités territoriales et des établissements publics autres que les communautés d'agglomération et les communautés de communes ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement du compte administratif principal et de chacun des comptes administratifs à comptabilité distincte des collectivités ou établissements mentionnés à l'article L. 1615-2, au titre :

1° Des immobilisations et immobilisations en cours, y compris les dépenses d'immobilisation réalisées pour le compte des collectivités et établissements par des mandataires légalement autorisés ;

2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.

II. – Les dépenses réelles d'investissement des communautés d'agglomération et des communautés de communes ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement telles qu'elles ressortent des états de mandatement, compte tenu des annulations de mandat et des éventuelles cessions de biens au titre :

1° Des immobilisations et immobilisations en cours y compris les dépenses d'immobilisation réalisées pour le compte des collectivités et établissements par des mandataires légalement autorisés ;

2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.

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A N N E X E

" } }, "LEGIARTI000042957500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R1615-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042957500", "URL": "article/LEGI/ARTI/00/00/42/95/75/LEGIARTI000042957500.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 8 du décret n° 2020-1791 du 30 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021. Les dossiers relatifs à des dépenses exécutées antérieurement au 1er janvier 2021 sont liquidés selon la procédure applicable avant cette date.

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I. – Les dépenses réelles d'investissement des collectivités territoriales et des établissements publics autres que les communautés d'agglomération et les communautés de communes exécutées jusqu'à l'exercice budgétaire 2020 inclus et ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement du compte administratif principal et de chacun des comptes administratifs à comptabilité distincte des collectivités ou établissements mentionnés à l'article L. 1615-2, au titre :

2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.

II. – Les dépenses réelles d'investissement des communautés d'agglomération et des communautés de communes exécutées jusqu'à l'exercice budgétaire 2020 inclus et ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée en vertu de l'article L. 1615-1 sont, sous réserve des dispositions prévues aux articles R. 1615-2 et R. 1615-3, les dépenses comptabilisées à la section d'investissement telles qu'elles ressortent des états de mandatement, compte tenu des annulations de mandat et des éventuelles cessions de biens au titre :

2° Des fonds de concours versés à l'Etat en sa qualité de maître d'ouvrage des travaux sur les monuments classés.

III. - Les dépenses des collectivités territoriales et de leurs établissements publics exécutées à compter du 1er janvier 2021 et ouvrant droit aux attributions du fonds de compensation pour la taxe sur la valeur ajoutée sont, sous réserve des dispositions prévues à l'article R. 1615-2 :
\n
\n 1° Les dépenses comptabilisées à la section d'investissement ou de fonctionnement du compte de gestion principal et de chacun des comptes de gestion à comptabilité distincte des collectivités territoriales et des établissements publics mentionnés à l'article L. 1615-2 autres que les communautés d'agglomération, les communautés de communes, les établissements publics territoriaux, les communes nouvelles, les métropoles et les communautés urbaines qui se substituent à des communautés d'agglomération ;
\n
\n 2° Les opérations ressortant des états de mandatement compte tenu des annulations de mandat et des éventuelles cessions de biens des communautés d'agglomération, communautés de communes, établissements publics territoriaux, communes nouvelles, métropoles et communautés urbaines qui se substituent à des communautés d'agglomération.
\n
\n IV. - La liste des comptes retenus pour la mise en œuvre de la procédure de traitement automatisé des données budgétaires et comptables du fonds de compensation pour la taxe sur la valeur ajoutée prévue au II de l'article L. 1615-1 est fixée par arrêté conjoint des ministres chargés des collectivités territoriales et du budget.

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I. et II. – (abrogés)

\n
\n1° Les dépenses comptabilisées à la section d'investissement ou de fonctionnement du compte de gestion principal et de chacun des comptes de gestion à comptabilité distincte des collectivités territoriales et des établissements publics mentionnés à l'article L. 1615-2 autres que les communautés d'agglomération, les communautés de communes, les établissements publics territoriaux, les communes nouvelles, les métropoles et les communautés urbaines qui se substituent à des communautés d'agglomération ;
\n
\n2° Les opérations ressortant des états de mandatement compte tenu des annulations de mandat et des éventuelles cessions de biens des communautés d'agglomération, communautés de communes, établissements publics territoriaux, communes nouvelles, métropoles et communautés urbaines qui se substituent à des communautés d'agglomération.
\n
\nIV. - La liste des comptes retenus pour la mise en œuvre de la procédure de traitement automatisé des données budgétaires et comptables du fonds de compensation pour la taxe sur la valeur ajoutée prévue au II de l'article L. 1615-1 est fixée par arrêté conjoint des ministres chargés des collectivités territoriales et du budget.

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Article D6264-6 AUTONOME VIGUEUR, en vigueur depuis le 30/12/2007 (Code général des collectivités territoriales)