{ "article": { "LEGIARTI000018036259": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-17", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036259", "URL": "article/LEGI/ARTI/00/00/18/03/62/LEGIARTI000018036259.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885166", "@num": "73", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 73", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-15 al. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306644", "@num": "1609 nonies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396502", "@num": "D2333-29", "#text": "Code général des collectivités territoriales - art. D2333-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396505", "@num": "D2333-32", "#text": "Code général des collectivités territoriales - art. D2333-32 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390599", "@num": "L2333-15", "#text": "Code général des collectivités territoriales - art. L2333-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036253", "@num": "L2333-18", "#text": "Code général des collectivités territoriales - art. L2333-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036248", "@num": "L2333-19", "#text": "Code général des collectivités territoriales - art. L2333-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390601", "@fin": "2005-12-31", "@num": "L2333-17", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006390602", "@fin": "2009-01-01", "@num": "L2333-17", "@etat": "ABROGE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036259", "@fin": "2008-08-06", "@num": "L2333-17", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires est opéré par les soins de l'administration municipale.
\n
Le recouvrement peut être poursuivi solidairement contre les personnes visées au premier alinéa de l'article L. 2333-15.\n

" } }, "LEGIARTI000006390599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390599", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390599.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L15AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000006390594", "@num": "L2333-12", "#text": "Code général des collectivités territoriales - art. L2333-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192282", "@fin": "2009-01-01", "#text": "Sous-section 5 : Sanctions applicables.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000019306534", "@fin": "2024-01-01", "#text": "Sous-section 5 : Dispositions transitoires", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le recouvrement des amendes peut être poursuivi selon les modalités prévues à l'article L. 2333-12.
\n
" } }, "LEGIARTI000017885166": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "73", "ETAT": "ABROGE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000017885166", "URL": "article/LEGI/ARTI/00/00/17/88/51/LEGIARTI000017885166.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019284933", "@num": "171 ", "#text": "LOI n°2008-776 du 4 août 2008 - art. 171\n (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGISCTA000018036309", "#text": "Code général des collectivités territoriales - Section 3 : Taxes communales sur la publicité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018036245", "#text": "Code général des collectivités territoriales - Section 4 : Taxe sur les véhicules publicitaires. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018036240", "#text": "Code général des collectivités territoriales - Section 5 : Taxe communale sur les emplacements... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018036304", "#text": "Code général des collectivités territoriales - Sous-section 1 : Assiette de la taxe sur les em... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018036295", "#text": "Code général des collectivités territoriales - Sous-section 2 : Tarifs de la taxe sur les empl... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018036268", "#text": "Code général des collectivités territoriales - Sous-section 3 : Paiement et recouvrement de la... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018036256", "#text": "Code général des collectivités territoriales - Sous-section 4 : Sanctions applicables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036288", "@num": "L2333-10", "#text": "Code général des collectivités territoriales - art. L2333-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036284", "@num": "L2333-11", "#text": "Code général des collectivités territoriales - art. L2333-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036279", "@num": "L2333-12", "#text": "Code général des collectivités territoriales - art. L2333-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036275", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036271", "@num": "L2333-14", "#text": "Code général des collectivités territoriales - art. L2333-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036266", "@num": "L2333-15", "#text": "Code général des collectivités territoriales - art. L2333-15 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036263", "@num": "L2333-16", "#text": "Code général des collectivités territoriales - art. L2333-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036253", "@num": "L2333-18", "#text": "Code général des collectivités territoriales - art. L2333-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036248", "@num": "L2333-19", "#text": "Code général des collectivités territoriales - art. L2333-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390606", "@num": "L2333-20", "#text": "Code général des collectivités territoriales - art. L2333-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390611", "@num": "L2333-21", "#text": "Code général des collectivités territoriales - art. L2333-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390612", "@num": "L2333-22", "#text": "Code général des collectivités territoriales - art. L2333-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390614", "@num": "L2333-23", "#text": "Code général des collectivités territoriales - art. L2333-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390616", "@num": "L2333-25", "#text": "Code général des collectivités territoriales - art. L2333-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036306", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036301", "@num": "L2333-7", "#text": "Code général des collectivités territoriales - art. L2333-7 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036297", "@num": "L2333-8", "#text": "Code général des collectivités territoriales - art. L2333-8 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036292", "@num": "L2333-9", "#text": "Code général des collectivités territoriales - art. L2333-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017885061", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2007-12-29" } ] }, "@cid": "JORFTEXT000017839505", "@nor": "BCFX0770033L", "@num": "2007-1824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017839505", "@c_titre_court": "LOI n°2007-1824 du 25 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2007-12-29", "@id_txt": "LEGITEXT000017885047", "@c_titre_court": "LOI n° 2007-1824 du 25 décembre 2007" } ], "@date_publi": "2007-12-28", "@date_signature": "2007-12-25" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017885166", "@fin": "2009-01-01", "@num": "73", "@etat": "ABROGE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017840160", "@fin": "2999-01-01", "@num": "73", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I.-A modifié les dispositions suivantes :

Code général des collectivités territoriales
\n
\nArt. L2333-6, Art. L2333-7, \nArt. L2333-8, Art. L2333-9, Art. L2333-10, Art. L2333-11, Art. L2333-12, Art. L2333-13, Art. L2333-14, Art. L2333-15, Art. L2333-16, Art. L2333-17, Art. L2333-18, Art. L2333-19, Art. L2333-20, Art. L2333-21, Art. L2333-22, Art. L2333-23, Art. L2333-24, Art. L2333-25 \n
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II.-Le I entre en vigueur au 1er janvier 2009.
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Dans les communes dans lesquelles existe, au 1er janvier 2009, la taxe sur la publicité prévue par l'article L. 2333-6 du code général des collectivités territoriales ou la taxe sur les emplacements publicitaires fixes prévue par l'article L. 2333-21 du même code, ces taxes sont remplacées, respectivement, par la taxe sur les affiches publicitaires ou la taxe sur les emplacements publicitaires, prévues au I. Sauf délibération contraire des collectivités territoriales, prise avant le 31 janvier 2009, les tarifs qui s'appliquent sont ceux applicables en 2008 pour les taxes prévues, selon le cas, aux articles L. 2333-6 ou L. 2333-21 du même code, majorés conformément à l'article L. 2333-14 tel qu'il résulte du I.
\n
\n
\n

" } }, "LEGIARTI000018036266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036266", "URL": "article/LEGI/ARTI/00/00/18/03/62/LEGIARTI000018036266.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000017885166", "@num": "73", "#text": "LOI n°2007-1824 du 25 décembre 2007 - art. 73 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur les emplacements publicitaires est due par l'exploitant de l'emplacement au 1er janvier de l'année d'imposition ou, à défaut, par le propriétaire à cette même date. La taxe sur les affiches publicitaires est due, le premier jour du mois suivant l'apposition de l'affiche, par ceux dans l'intérêt desquels l'affiche a été apposée ou, à défaut, par l'afficheur ou l'entrepreneur d'affichage ou, à défaut, par l'imprimeur pour les affiches sorties de ses presses.
\n
Lorsque, dans une commune où la taxe sur les emplacements publicitaires est applicable, l'emplacement publicitaire est créé après le 1er janvier, la taxe est due à la date de création de l'emplacement par l'exploitant de celui-ci ou, à défaut par le propriétaire, pour la fraction correspondante de l'année d'imposition. Lorsque l'emplacement est supprimé en cours d'année sur décision administrative, la taxe n'est pas due pour les mois restant à courir à compter de la suppression de l'emplacement.

" } }, "LEGIARTI000019306536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019306536", "URL": "article/LEGI/ARTI/00/00/19/30/65/LEGIARTI000019306536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000019284933", "@num": "171 ", "#text": "LOI n°2008-776 du 4 août 2008 - art. 171\n (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute infraction aux articles L. 2333-6 à L. 2333-13 et L. 2333-16 ainsi qu'aux dispositions réglementaires prises pour leur application est punie d'une amende contraventionnelle dont le taux est fixé par décret en Conseil d'Etat.
\n
Lorsque la contravention a entraîné le défaut de paiement, dans le délai légal, de tout ou partie de la taxe, le tribunal de police condamne en outre le contrevenant au paiement du quintuple des droits dont la commune ou l'établissement public de coopération intercommunale a été privé.
\n
Le recouvrement des amendes peut être poursuivi selon les modalités prévues par l'article L. 2333-14.
\n
Les collectivités territoriales sont admises à recourir aux agents de la force publique pour assurer le contrôle de la taxe et pour constater les contraventions.

" } }, "LEGIARTI000025069029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025069029", "URL": "article/LEGI/ARTI/00/00/25/06/90/LEGIARTI000025069029.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000025062689", "@num": "75", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000006390597", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'à défaut de déclaration des supports publicitaires dans les délais fixés aux articles L. 2333-13 et L. 2333-14 ou lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, le redevable est puni d'une amende à l'issue d'une procédure de rehaussement contradictoire. Cette procédure ainsi que le taux de l'amende sont fixés par décret en Conseil d'Etat.

Le tribunal de police peut en outre condamner le contrevenant au paiement du quintuple des droits dont la commune ou l'établissement de coopération intercommunale à fiscalité propre a été privé.

Le montant des amendes et des condamnations prononcées en vertu du deuxième alinéa du présent article est affecté à la commune ou à l'établissement de coopération intercommunale cité à l'article L. 2333-6.

Les communes et les établissements publics de coopération intercommunale sont admis à recourir aux agents de la force publique pour assurer le contrôle de la taxe et pour constater les contraventions.

" } }, "LEGIARTI000026949653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949653", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949653.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de Lyon à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000028419312", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000006390597", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A défaut de déclaration des supports publicitaires dans les délais fixés aux articles L. 2333-13 et L. 2333-14 ou lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, le redevable est puni d'une amende dont le taux est fixé par décret en Conseil d'Etat. Cette procédure ainsi que le taux de l'amende sont fixés par décret en Conseil d'Etat.

" } }, "LEGIARTI000029736750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2014-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029736750", "URL": "article/LEGI/ARTI/00/00/29/73/67/LEGIARTI000029736750.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 III de l'ordonnance n° 2014-1335 du 6 novembre 2014 les présentes dispositions s'appliquent à compter des impositions dues au titre de 2015.

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de Lyon à compter du 1er janvier 2015.

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000029736689", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027167694", "#text": "Décret n°2013-206\n du 11 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000029718210", "@num": "8", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000006390597", "@num": "L2333-13", "#text": "Code général des collectivités territoriales - art. L2333-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036259", "@num": "L2333-17", "#text": "Code général des collectivités territoriales - art. L2333-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192281", "@fin": "2009-01-01", "#text": "Sous-section 4 : Paiement et recouvrement de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036256", "@fin": "2009-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306542", "@fin": "2999-01-01", "#text": "Sous-section 4 : Sanctions applicables", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@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": "LEGIARTI000006390599", "@fin": "2009-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036266", "@fin": "2008-08-06", "@num": "L2333-15", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306536", "@fin": "2011-12-30", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069029", "@fin": "2013-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949653", "@fin": "2014-11-08", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736750", "@fin": "2024-01-01", "@num": "L2333-15", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637271", "@fin": "2999-01-01", "@num": "L2333-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant des amendes et des condamnations prononcées en vertu du deuxième alinéa du présent article est affecté à la commune, à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon cité à l'article L. 2333-6.

Les communes, les établissements publics de coopération intercommunale à fiscalité propre et la métropole de Lyon sont admis à recourir aux agents de la force publique pour assurer le contrôle de la taxe et pour constater les contraventions.

" } }, "LEGIARTI000048637271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637271", "URL": "article/LEGI/ARTI/00/00/48/63/72/LEGIARTI000048637271.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

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A défaut de déclaration des supports publicitaires dans les délais fixés en application de l'article L. 454-71 du code des impositions sur les biens et services ou lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, le redevable est puni d'une amende dont le taux est fixé par décret en Conseil d'Etat. Cette procédure ainsi que le taux de l'amende sont fixés par décret en Conseil d'Etat.

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Article L2333-17 AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2009 au 06/08/2008 (Code général des collectivités territoriales)