{ "article": { "LEGIARTI000020353739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020353739", "URL": "article/LEGI/ARTI/00/00/20/35/37/LEGIARTI000020353739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1605 (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000021629539", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020353510", "@fin": "2999-01-01", "#text": "CHAPITRE V : DE LA CONTRIBUTION A L'AUDIOVISUEL PUBLIC", "@debut": "2009-03-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020353511", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AU SECTEUR PUBLIC DE LA COMMUNICATION AUDIOVISUELLE", "@debut": "2009-03-08" } ] }, "@cid": "JORFTEXT000020352071", "@nor": "MCCX0821956L", "@num": "2009-258", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de la télévision", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020352071", "@c_titre_court": "LOI n° 2009-258 du 5 mars 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de la télévision (1)", "@debut": "2009-03-08", "@id_txt": "LEGITEXT000020353504", "@c_titre_court": "LOI n° 2009-258 du 5 mars 2009" } ], "@date_publi": "2009-03-07", "@date_signature": "2009-03-05" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020353739", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020352340", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
Art. 1605
\n

\n
\n
" } }, "LEGIARTI000021629539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021629539", "URL": "article/LEGI/ARTI/00/00/21/62/95/LEGIARTI000021629539.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006420537", "@num": "44", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 44 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000020353739", "@num": "31", "#text": "LOI n° 2009-258 du 5 mars 2009 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000020538211", "@num": "17", "#text": "LOI n°2009-431 du 20 avril 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000021575741", "@num": "32", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. L172 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092419", "@num": "L61 B", "#text": "Livre des procédures fiscales - art. L61 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. R*61 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162694", "@fin": "2010-01-01", "#text": "Section V : Redevance audiovisuelle", "@debut": "2004-12-31" }, { "@id": "LEGISCTA000021629543", "@fin": "2999-01-01", "#text": "Section V : Contribution à l'audiovisuel public", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221735", "@fin": "2004-12-31", "@num": "1605", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314282", "@fin": "2008-12-29", "@num": "1605", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031774", "@fin": "2009-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058688", "@fin": "2009-03-08", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025337440", "@fin": "2009-04-10", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548848", "@fin": "2010-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629539", "@fin": "2010-05-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202089", "@fin": "2011-06-12", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188803", "@fin": "2012-05-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841989", "@fin": "2013-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948295", "@fin": "2013-06-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517620", "@fin": "2014-05-30", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042650", "@fin": "2015-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023041", "@fin": "2015-06-06", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702156", "@fin": "2016-06-13", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701061", "@fin": "2017-05-05", "@num": "1605", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596538", "@fin": "2018-06-23", "@num": "1605", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100503", "@fin": "2020-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041470238", "@fin": "2022-08-18", "@num": "1605", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication une taxe dénommée contribution à l'audiovisuel public.

II.-La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

2° Par toutes les personnes physiques autres que celles mentionnées au 1° et les personnes morales, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé dans un local situé en France.

III.-Le montant de la contribution à l'audiovisuel public est de 120 € pour la France métropolitaine et de 77 € pour les départements d'outre-mer.

Ce montant est indexé chaque année, y compris au titre de l'année 2010, sur l'indice des prix à la consommation hors tabac, tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances pour l'année considérée. Il est arrondi à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021629539", "cible": false, "cidtexte": "JORFTEXT000020352071", "id": "LEGIARTI000020353739", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020353739", "liens_entrants": true }

Article 31 ENTIEREMENT_MODIF (LOI n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de la télévision)