{ "article": { "LEGIARTI000020042189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "101", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020042189", "URL": "article/LEGI/ARTI/00/00/20/04/21/LEGIARTI000020042189.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000020058698", "#text": "CODE GENERAL DES IMPOTS, CGI. - D : Etablissements industriels. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058700", "@num": "1500", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1500 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020079708", "@fin": "2999-01-01", "#text": "G. ― Mesures en faveur des collectivités territoriales", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020059697", "@fin": "2999-01-01", "#text": "I. mesures fiscales non rattachées", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042022", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042024", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2009-01-01" } ] }, "@cid": "JORFTEXT000020014790", "@nor": "BCFX0826279L", "@num": "2008-1443", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020014790", "@c_titre_court": "LOI n°2008-1443 du 30 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020042016", "@c_titre_court": "LOI n° 2008-1443 du 30 décembre 2008" } ], "@date_publi": "2008-12-31", "@date_signature": "2008-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020042189", "@fin": "2999-01-01", "@num": "101", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020015368", "@fin": "2999-01-01", "@num": "101", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.

\n Art. 1500, Sct. D : Etablissements industriels.\n

II. ― Le I s'applique aux impositions établies au titre de 2009 et des années suivantes.
\n

\n
\n
" } }, "LEGIARTI000020058700": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1500", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058700", "URL": "article/LEGI/ARTI/00/00/20/05/87/LEGIARTI000020058700.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 101 II de la loi n° 2008-1443 du 30 décembre 2008, l'article 1500 s'applique aux impositions établies au titre de 2009 et des années suivantes.

\n
\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042189", "@num": "101", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686806", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641212", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188939", "@fin": "1979-07-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311728", "@fin": "1983-12-30", "@num": "1500", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311729", "@fin": "2009-01-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058700", "@fin": "2009-04-10", "@num": "1500", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548905", "@fin": "2017-01-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781778", "@fin": "2019-01-01", "@num": "1500", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037992536", "@fin": "2999-01-01", "@num": "1500", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les bâtiments et terrains industriels sont évalués :

– selon les règles fixées à l'article 1499 lorsqu'ils figurent à l'actif du bilan de leur propriétaire ou de leur exploitant, et que celui-ci est soumis aux obligations définies à l'article 53 A ;

– selon les règles fixées à l'article 1498 lorsque ces conditions ne sont pas satisfaites.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000020058700", "cible": true, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042189", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020042189", "liens_entrants": true }

Article 101 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2009 (LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1))