{ "article": { "LEGIARTI000020549109": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter MB", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549109", "URL": "article/LEGI/ARTI/00/00/20/54/91/LEGIARTI000020549109.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 55-I de la loi n° 2008-1425 du 27 décembre 2008.

Le prélèvement spécial prévu à l'article 1605 sexies s'applique également aux bénéfices industriels et commerciaux imposables à l'impôt sur le revenu ou à l'impôt sur les sociétés réalisés par les établissements mentionnés au 4° de l'article 279 bis.

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" } }, "LEGIARTI000006304369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304369", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304369.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0279ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006421436", "@num": "14", "#text": "Loi n°49-956 du 16 juillet 1949 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "JORFTEXT000000687696", "#text": "Ordonnance 59-28 1959-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000687696", "@numtexte": "59-28", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 V, XI JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020908431", "@num": "L334-2", "#text": "Code du cinéma et de l'image animée - art. L334-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908429", "@num": "L334-3", "#text": "Code du cinéma et de l'image animée - art. L334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908427", "@num": "L334-4", "#text": "Code du cinéma et de l'image animée - art. L334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213111", "@num": "L2251-4", "#text": "Code général des collectivités territoriales - art. L2251-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213102", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345480", "@num": "L131-13", "#text": "CODE DES COMMUNES. - art. L131-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345467", "@num": "L131-2", "#text": "CODE DES COMMUNES. - art. L131-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304369", "@fin": "1996-05-12", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304370", "@fin": "2012-01-01", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025091630", "@fin": "2999-01-01", "@num": "279 bis", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux réduit de la TVA ne s'applique pas :
\n
1° Aux opérations, y compris les cessions de droits, portant sur les publications qui ont fait l'objet d'au moins deux des interdictions prévues par l'article 14 de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse ;
\n
2° Aux représentations théâtrales à caractère pornographique, ainsi qu'aux cessions de droits portant sur ces représentations et leur interprétation, désignées par le ministre chargé de la culture après avis d'une commission dont la composition est fixée par arrêté du même ministre. Les réclamations et recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;
\n
3° a) Aux cessions de droits portant sur les films pornographiques ou d'incitation à la violence et sur leur interprétation, ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces films sont projetés.
\n
Les spectacles cinématographiques concernés par cette disposition sont désignés par le ministre chargé de la culture, après avis de la commission de classification des oeuvres cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;
\n
b) Aux cessions de droits portant sur les oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique et sur leur interprétation ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces oeuvres sont présentées.
\n
Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques prévue au deuxième alinéa du a ;
\n
4° Aux prestations de services ainsi qu'aux livraisons de biens réalisées dans les établissements dont l'accès est interdit aux mineurs en raison de leur caractère licencieux ou pornographique, soit en application de l'ordonnance n° 59-28 du 5 janvier 1959 réglementant l'accès des mineurs à certains établissements, soit en vertu des pouvoirs de police que le maire et le représentant de l'Etat dans le département tiennent des articles L. 131-2 et L. 131-13 du code des communes.
" } }, "LEGIARTI000006304370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304370", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304370.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0279ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006421436", "@num": "14", "#text": "Loi n°49-956 du 16 juillet 1949 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "JORFTEXT000000687696", "#text": "Ordonnance 59-28 1959-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000687696", "@numtexte": "59-28", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 art. 1, 11, 12 1° JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340180", "@num": "1", "#text": "Loi n°96-142 du 21 février 1996 - art. 1 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340191", "@num": "11", "#text": "Loi n°96-142 du 21 février 1996 - art. 11 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020908431", "@num": "L334-2", "#text": "Code du cinéma et de l'image animée - art. L334-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908429", "@num": "L334-3", "#text": "Code du cinéma et de l'image animée - art. L334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908427", "@num": "L334-4", "#text": "Code du cinéma et de l'image animée - art. L334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213111", "@num": "L2251-4", "#text": "Code général des collectivités territoriales - art. L2251-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213102", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390150", "@num": "L2212-2", "#text": "Code général des collectivités territoriales - art. L2212-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390154", "@num": "L2212-3", "#text": "Code général des collectivités territoriales - art. L2212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390225", "@num": "L2215-1", "#text": "Code général des collectivités territoriales - art. L2215-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304369", "@fin": "1996-05-12", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304370", "@fin": "2012-01-01", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025091630", "@fin": "2999-01-01", "@num": "279 bis", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux réduit de la TVA ne s'applique pas :
\n
1° Aux opérations, y compris les cessions de droits, portant sur les publications qui ont fait l'objet d'au moins deux des interdictions prévues par l'article 14 de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse ;
\n
2° Aux représentations théâtrales à caractère pornographique, ainsi qu'aux cessions de droits portant sur ces représentations et leur interprétation, désignées par le ministre chargé de la culture après avis d'une commission dont la composition est fixée par arrêté du même ministre. Les réclamations et recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;
\n
3° a) Aux cessions de droits portant sur les films pornographiques ou d'incitation à la violence et sur leur interprétation, ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces films sont projetés.
\n
Les spectacles cinématographiques concernés par cette disposition sont désignés par le ministre chargé de la culture, après avis de la commission de classification des oeuvres cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;
\n
b) Aux cessions de droits portant sur les oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique et sur leur interprétation ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces oeuvres sont présentées.
\n
Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques prévue au deuxième alinéa du a ;
\n
4° Aux prestations de services ainsi qu'aux livraisons de biens réalisées dans les établissements dont l'accès est interdit aux mineurs en raison de leur caractère licencieux ou pornographique, soit en application de l'ordonnance n° 59-28 du 5 janvier 1959 réglementant l'accès des mineurs à certains établissements, soit en vertu des pouvoirs de police que le maire et le représentant de l'Etat dans le département tiennent des articles L 2212-2, L 2212-3 et L 2215-1 du code général des collectivités territoriales.
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art. 150-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548905", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549378", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549390", "@num": "151 septies B", "#text": "Code général des impôts, CGI. - art. 151 septies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549395", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548902", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548900", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549362", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549352", "@num": "154 bis-0 A", "#text": "Code général des impôts, CGI. - art. 154 bis-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549545", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549334", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549330", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549327", "@num": "157 bis", "#text": "Code général des impôts, CGI. - 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art. 1600-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548848", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548844", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549519", "@num": "1609 sexdecies", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549517", "@num": "1609 sexdecies A", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549515", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548827", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548809", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548801", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548798", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549321", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548794", "@num": "1681 D", "#text": "Code général des impôts, CGI. - art. 1681 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548791", "@num": "1681 E", "#text": "Code général des impôts, CGI. - art. 1681 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548788", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549299", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548785", "@num": "1723 quindecies", "#text": "Code général des impôts, CGI. - art. 1723 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548782", "@num": "1764", "#text": "Code général des impôts, CGI. - art. 1764 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548774", "@num": "1812", "#text": "Code général des impôts, CGI. - art. 1812 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549294", "@num": "182 A bis", "#text": "Code général des impôts, CGI. - art. 182 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549291", "@num": "182 C", "#text": "Code général des impôts, CGI. - art. 182 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548771", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549287", "@num": "199 decies EA", "#text": "Code général des impôts, CGI. - art. 199 decies EA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549271", "@num": "199 decies H", "#text": "Code général des impôts, CGI. - art. 199 decies H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549221", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549226", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549252", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549244", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549235", "@num": "199 tervicies", "#text": "Code général des impôts, CGI. - art. 199 tervicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549267", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549210", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549200", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549192", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549178", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549169", "@num": "208 septies", "#text": "Code général des impôts, CGI. - art. 208 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549165", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308594", "@num": "209 sexies", "#text": "Code général des impôts, CGI. - art. 209 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549161", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549139", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549137", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549122", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549118", "@num": "228 bis", "#text": "Code général des impôts, CGI. - art. 228 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549114", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309014", "@num": "235 ter L", "#text": "Code général des impôts, CGI. - art. 235 ter L (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549111", "@num": "235 ter M", "#text": "Code général des impôts, CGI. - art. 235 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303900", "@num": "235 ter MA", "#text": "Code général des impôts, CGI. - art. 235 ter MA (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303904", "@num": "235 ter MC", "#text": "Code général des impôts, CGI. - art. 235 ter MC (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549107", "@num": "236", "#text": "Code général des impôts, CGI. - art. 236 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549095", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549093", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549088", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549076", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549065", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549062", "@num": "293 G", "#text": "Code général des impôts, CGI. - art. 293 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355845", "@num": "302 bis KB", "#text": "Code général des impôts, CGI. - art. 302 bis KB (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018034286", "@num": "302 bis KC", "#text": "Code général des impôts, CGI. - art. 302 bis KC (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020031740", "@num": "302 bis KE", "#text": "Code général des impôts, CGI. - art. 302 bis KE (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549057", "@num": "302 septies A ter A", "#text": "Code général des impôts, CGI. - art. 302 septies A ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549498", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549493", "@num": "39 G", "#text": "Code général des impôts, CGI. - art. 39 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549486", "@num": "39 quinquies I", "#text": "Code général des impôts, CGI. - art. 39 quinquies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549056", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549052", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549050", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549471", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549503", "@num": "5", "#text": "Code général des impôts, CGI. - art. 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549046", "@num": "514 bis", "#text": "Code général des impôts, CGI. - art. 514 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549044", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549042", "@num": "716", "#text": "Code général des impôts, CGI. - art. 716 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549039", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549032", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549035", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549030", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549028", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549026", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549024", "@num": "790 F", "#text": "Code général des impôts, CGI. - art. 790 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549017", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549011", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549467", "@num": "80 octies", "#text": "Code général des impôts, CGI. - art. 80 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549430", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549422", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549007", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549005", "@num": "885 U", "#text": "Code général des impôts, CGI. - art. 885 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548995", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549419", "@num": "92 A", "#text": "Code général des impôts, CGI. - art. 92 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548992", "@num": "953", "#text": "Code général des impôts, CGI. - art. 953 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038808", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038823", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529951", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020496091", "@nor": "ECEL0904789D", "@num": "2009-389", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-389 du 7 avril 2009 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020496091", "@c_titre_court": "Décret n°2009-389 du 7 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-389 du 7 avril 2009 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2009-04-10", "@id_txt": "LEGITEXT000020499730", "@c_titre_court": "Décret n°2009-389 du 7 avril 2009" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2009-04-09", "@date_signature": "2009-04-07", "@num_parution_jo": "0084" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020499734", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020496094", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 155 B, Art. 81 C, Art. 235 ter L, Art. 1605 sexies, Art. 235 ter MA, Art. 1605 septies, Art. 235 ter MC, Art. 1605 octies, Art. 302 bis KB, Art. 1609 sexdecies, Art. 302 bis KC, Art. 1609 sexdecies A, Art. 302 bis KE, Art. 1609 sexdecies B, Sct. Section II : Taxe sur les services de télévision., Sct. Section II bis : Taxe sur les ventes et les locations de vidéogrammes destinés à l'usage privé du public., Art. 960, Art. 1628 bis, Art. 961, Art. 1628-0 bis, Sct. Section I bis : Droit de timbre perçu au profit de l'Agence nationale des titres sécurisés.
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 5, Art. 38 bis C, Art. 39 G, Art. 39 quinquies I, Art. 44 terdecies, Art. 46 quater-0 YA, \nArt. 46 quater-0 YB, \nArt. 46 quater-0 YC, Art. 80 octies, Art. 81, Art. 83, Art. 92 A, Art. 145, Art. 150-0 A, \nArt. 151-0, Art. 151 septies B, Art. 151 nonies, Art. 154 bis, Art. 154 bis-0 A, Sct. 7 : Dispositions applicables aux impatriés détachés en France., Art. 156, Art. 156 bis, Art. 157 bis, Art. 158, Art. 168, Art. 170, Art. 182 A bis, Art. 182 C, Art. 199 decies EA, Art. 199 decies H, Art. 199 undecies A, Art. 199 terdecies-0 A, Art. 199 terdecies-0 B, Art. 199 tervicies, Art. 199 sexvicies, Art. 199 septvicies, Art. 200, Art. 200 quaterdecies, Art. 206, Art. 208 C, Art. 208 septies, Art. 209 C, Art. 209 sexies, Art. 210-0 A, Art. 219, Art. 220 quinquies, Art. 223 L, Art. 228 bis, Art. 231, Art. 235 ter M, Art. 235 ter MB, Art. 236, Art. 239 bis AB, Art. 242 ter, Art. 244 quater G, Art. 278 sexies, Art. 279, Art. 293 G, Art. 302 septies A ter A, Art. 402 bis, Art. 403, Art. 438, Art. 514 bis, Art. 520 A, Art. 716, Art. 777, Art. 779, Art. 788, Art. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 795, Art. 885 A, Art. 885 U, Art. 885-0 V bis A, Art. 953, Art. 1011 bis, Art. 1128 bis, Art. 1128 ter, Art. 1382, Art. 1383 I, Art. 1395 G, Art. 1414 A, Art. 1417, Art. 1458, Art. 1464 B, Art. 1464 J, Art. 1465 A, Art. 1466 A, Art. 1500, Art. 1519 A, Art. 1519 B, Art. 1582, Art. 1586 B, Art. 1599 ter E, Art. 1600-0 H, Art. 1600-0 J, Art. 1605, Sct. Section V bis : Prélèvement spécial sur les bénéfices résultant de la vente, la location ou l'exploitation d'œuvres pornographiques ou d'incitation à la violence., Art. 1605 sexies, Art. 1605 septies, Art. 1605 octies, Art. 1628 bis, Art. 1628-0 bis, Art. 1636 B octies, Art. 1647, Art. 1647 B nonies, Art. 1647 C quinquies A, Art. 1664, Art. 1679 A, Art. 1681 D, Art. 1681 E, Art. 1693 quater, Art. 1723 quindecies, Art. 1764, Art. 1812, Art. 1929 quater \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales.

\nArt.L. 163\n
\n

" } }, "LEGIARTI000020548844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548844", "URL": "article/LEGI/ARTI/00/00/20/54/88/LEGIARTI000020548844.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 55-I de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000029232514", "@num": "D336-1", "#text": "Code du cinéma et de l'image animée - art. D336-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908413", "@num": "L336-3", "#text": "Code du cinéma et de l'image animée - art. L336-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309014", "@num": "235 ter L", "#text": "Code général des impôts, CGI. - art. 235 ter L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549111", "@num": "235 ter M", "#text": "Code général des impôts, CGI. - art. 235 ter M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304369", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519353", "@num": "321 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519359", "@num": "321 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519356", "@num": "321 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529942", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020548846", "@fin": "2999-01-01", "#text": "Section V bis : Prélèvement spécial sur les bénéfices résultant de la vente, la location ou l'exploitation d'œuvres pornographiques ou d'incitation à la violence", "@debut": "2009-04-10" } ] }, "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": "LEGIARTI000020548844", "@fin": "2014-02-01", "@num": "1605 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028447753", "@fin": "2020-12-31", "@num": "1605 sexies", "@etat": "ABROGE", "@debut": "2014-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un prélèvement spécial de 33 % est perçu sur la fraction des bénéfices industriels et commerciaux imposables à l'impôt sur les sociétés ou à l'impôt sur le revenu qui résulte de la production, de la distribution ou de la représentation de films pornographiques ou d'incitation à la violence.

Cette fraction est déterminée en multipliant le bénéfice fiscal, hors report déficitaire, par le rapport existant pour la période d'imposition en cause entre le chiffre d'affaires non soumis au taux réduit de la taxe sur la valeur ajoutée en application du 3° de l'article 279 bis et le chiffre d'affaires total.

Le montant du prélèvement versé en application du présent article n'est pas admis en déduction pour l'établissement de l'impôt sur les sociétés ou de l'impôt sur le revenu.

Les spectacles cinématographiques auxquels s'appliquent les dispositions du présent article sont désignés par le ministre chargé du cinéma près avis de la commission de contrôle des films cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le département de la culture.

Un décret en Conseil d'Etat détermine les modalités d'application du présent article (1). Il fixe également les conditions d'établissement et de recouvrement du prélèvement, les obligations des redevables, les règles de contentieux, les garanties de recouvrement et les sanctions applicables (2).

(1) Annexe II, art. 321 quinquies à 321 octies.

(2) En ce qui concerne les règles de prescription, voir livre des procédures fiscales, art. L172 B.

" } }, "LEGIARTI000025091630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025091630", "URL": "article/LEGI/ARTI/00/00/25/09/16/LEGIARTI000025091630.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 art 13 III : les dispositions du présent article s'appliquent aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006421436", "@num": "14", "#text": "Loi n° 49-956 du 16 juillet 1949 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "JORFTEXT000000687696", "#text": "Ordonnance n° 59-28 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687696", "@numtexte": "59-28", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000192528", "#text": "Décret n°96-556 du 21 juin 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000038834765", "@num": "13", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000020908431", "@num": "L334-2", "#text": "Code du cinéma et de l'image animée - art. L334-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908429", "@num": "L334-3", "#text": "Code du cinéma et de l'image animée - art. L334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908427", "@num": "L334-4", "#text": "Code du cinéma et de l'image animée - art. L334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213111", "@num": "L2251-4", "#text": "Code général des collectivités territoriales - art. L2251-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213102", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390150", "@num": "L2212-2", "#text": "Code général des collectivités territoriales - art. L2212-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304369", "@fin": "1996-05-12", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304370", "@fin": "2012-01-01", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025091630", "@fin": "2999-01-01", "@num": "279 bis", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les taux réduits de la taxe sur la valeur ajoutée ne s'appliquent pas :

\n
\n

1° Aux opérations, y compris les cessions de droits, portant sur les publications qui ont fait l'objet d'au moins deux des interdictions prévues par l'article 14 de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse ;

\n
\n

2° Aux représentations théâtrales à caractère pornographique, ainsi qu'aux cessions de droits portant sur ces représentations et leur interprétation, désignées par le ministre chargé de la culture après avis d'une commission dont la composition est fixée par arrêté du même ministre. Les réclamations et recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;

\n
\n

3° a) Aux cessions de droits portant sur les films pornographiques ou d'incitation à la violence et sur leur interprétation, ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces films sont projetés.

\n
\n

Les spectacles cinématographiques concernés par cette disposition sont désignés par le ministre chargé de la culture, après avis de la commission de classification des oeuvres cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;

\n
\n

b) Aux cessions de droits portant sur les oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique et sur leur interprétation ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces oeuvres sont présentées.

\n
\n

Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques prévue au deuxième alinéa du a ;

\n
\n

4° Aux prestations de services ainsi qu'aux livraisons de biens réalisées dans les établissements dont l'accès est interdit aux mineurs en raison de leur caractère licencieux ou pornographique, soit en application de l'ordonnance n° 59-28 du 5 janvier 1959 réglementant l'accès des mineurs à certains établissements, soit en vertu des pouvoirs de police que le maire et le représentant de l'Etat dans le département tiennent des articles L 2212-2, L 2212-3 et L 2215-1 du code général des collectivités territoriales.

\n
" } }, "LEGIARTI000028447753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2014-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447753", "URL": "article/LEGI/ARTI/00/00/28/44/77/LEGIARTI000028447753.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 20 XXIII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 1605 sexies, dans leur rédaction issue de la présente loi, s'appliquent aux déclarations souscrites à compter du 1er février 2014." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042778483", "@num": "64", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000029232514", "@num": "D336-1", "#text": "Code du cinéma et de l'image animée - art. D336-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908763", "@num": "L116-3", "#text": "Code du cinéma et de l'image animée - art. L116-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908413", "@num": "L336-3", "#text": "Code du cinéma et de l'image animée - art. L336-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309014", "@num": "235 ter L", "#text": "Code général des impôts, CGI. - art. 235 ter L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549111", "@num": "235 ter M", "#text": "Code général des impôts, CGI. - art. 235 ter M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304369", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519353", "@num": "321 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519359", "@num": "321 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519356", "@num": "321 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529942", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020548846", "@fin": "2999-01-01", "#text": "Section V bis : Prélèvement spécial sur les bénéfices résultant de la vente, la location ou l'exploitation d'œuvres pornographiques ou d'incitation à la violence", "@debut": "2009-04-10" } ] }, "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": "LEGIARTI000020548844", "@fin": "2014-02-01", "@num": "1605 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028447753", "@fin": "2020-12-31", "@num": "1605 sexies", "@etat": "ABROGE", "@debut": "2014-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Le montant du prélèvement versé en application du présent article n'est pas admis en déduction pour l'établissement de l'impôt sur les sociétés ou de l'impôt sur le revenu.

\n
\n

Le prélèvement est dû par les entreprises qui réalisent les bénéfices industriels et commerciaux mentionnés au premier alinéa. La période d'imposition est, pour chaque redevable, celle qui est retenue pour l'établissement soit de l'impôt sur le revenu dû à raison de ses bénéfices industriels et commerciaux, soit de l'impôt sur les sociétés.

\n
\n

Le prélèvement est déclaré et liquidé :

\n
\n

1° Pour les redevables de la taxe sur la valeur ajoutée, sur l'annexe à la déclaration mentionnée au 1 de l'article 287 déposée au titre du mois d'avril ou du deuxième trimestre de l'année au cours de laquelle le prélèvement est dû ou, pour les redevables dont l'exercice comptable ne coïncide pas avec l'année civile, au titre du troisième mois ou du premier trimestre qui suit la clôture de l'exercice ;

\n
\n

2° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime simplifié d'imposition prévu à l'article 302 septies A, sur la déclaration annuelle mentionnée au 3 de l'article 287 déposée dans le courant de l'année au cours de laquelle le prélèvement est dû ;

\n
\n

3° Pour les personnes non redevables de la taxe sur la valeur ajoutée, sur l'annexe à la déclaration prévue au 1 du même article 287 déposée auprès du service chargé du recouvrement dont relève leur siège ou principal établissement au plus tard le 25 mai de l'année au cours de laquelle le prélèvement est dû ou, pour les personnes non redevables de la taxe sur la valeur ajoutée dont l'exercice comptable ne coïncide pas avec l'année civile, le 25 du quatrième mois qui suit la clôture de l'exercice.

\n
\n

Le prélèvement est acquitté lors du dépôt de la déclaration. Il est recouvré et contrôlé selon les procédures et sous les mêmes sanctions, garanties et privilèges que les taxes sur le chiffre d'affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces taxes.

" } }, "LEGIARTI000042778483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042778483", "URL": "article/LEGI/ARTI/00/00/42/77/84/LEGIARTI000042778483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042911121", "@num": "11", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000042911107", "@num": "45", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 45 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021816931", "@num": "23", "#text": "Loi n° 89-936 du 29 décembre 1989 - art. 23 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000042911090", "@num": "22", "#text": "LOI n° 2009-888 du 22 juillet 2009 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000042910982", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042910934", "@num": "41", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000046854352", "@num": "197", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 197 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041554574", "@num": "85", "#text": "LOI n°2020-105 du 10 février 2020 - art. 85 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000041553759", "@nortexte": "TREP1902395L", "@numtexte": "2020-105", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-02-10" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911177", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314162", "@num": "235", "#text": "Code général des impôts, CGI. - art. 235 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549111", "@num": "235 ter M", "#text": "Code général des impôts, CGI. - art. 235 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911240", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910927", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043036702", "@num": "302 bis Z", "#text": "Code général des impôts, CGI. - art. 302 bis Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911235", "@num": "732", "#text": "Code général des impôts, CGI. - art. 732 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911232", "@num": "732 A", "#text": "Code général des impôts, CGI. - art. 732 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911125", "@num": "L2333-57", "#text": "Code général des collectivités territoriales - art. L2333-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030034133", "@num": "L236-2-2", "#text": "Code rural et de la pêche maritime - art. L236-2-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039329459", "@num": "L251-17-2", "#text": "Code rural et de la pêche maritime - art. L251-17-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910922", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911143", "@num": "266 nonies A", "#text": "Code des douanes - art. 266 nonies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911152", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911157", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041599261", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910917", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615250", "@num": "284 sexies bis", "#text": "Code des douanes - art. 284 sexies bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989922", "@num": "L3512-19", "#text": "Code de la santé publique - art. L3512-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908765", "@num": "L116-2", "#text": "Code du cinéma et de l'image animée - art. L116-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908763", "@num": "L116-3", "#text": "Code du cinéma et de l'image animée - art. L116-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908761", "@num": "L116-4", "#text": "Code du cinéma et de l'image animée - art. L116-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908415", "@num": "L336-2", "#text": "Code du cinéma et de l'image animée - art. 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I. à XV.-A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235, Art. 235 ter M, Art. 235 ter MB, Art. 238 B, 302 bis Z, Art. 1605 sexies, Art. 1605 septies, Art. 1605 octies\n
\n

-Code des douanes
\nArt. 284 sexies bis\n
\n

-Code du cinéma et de l'image animée
\nArt. L116-2, Art. L116-3, Art. L116-4, Art. L336-2\n
\n

-Code rural et de la pêche maritime
\nArt. L236-2-2, Art. L251-17-2\n
\n

-Loi n° 89-936 du 29 décembre 1989
\nArt. 23\n
\n

-LOI n° 2020-105 du 10 février 2020
\nArt. 85 \n
\n

A abrogé les dispositions suivantes :

-Code de la santé publique
\nArt. L3512-19 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 261 E, Art. 732, Art. 732 A, Art. 1649 quater B quater, Art. 1681 septies
\n

-Code des douanes
\nArt. 266 sexies, Art. 266 septies, Art. 266 octies, Art. 266 nonies A\n
\n

-Code général des collectivités territoriales
\nArt. L2333-57\n
\n

-Loi n° 75-1278 du 30 décembre 1975
\nArt. 11\n
\n

-LOI n° 86-1317 du 30 décembre 1986
\nArt. 45\n
\n

-LOI n° 2009-888 du 22 juillet 2009
\nArt. 22\n
\n

-LOI n° 2011-1977 du 28 décembre 2011
\nArt. 46\n
\n

-LOI n° 2013-1279 du 29 décembre 2013
\nArt. 9\n
\n

-LOI n° 2015-1785 du 29 décembre 2015
\nArt. 41\n
\n

-Code général des impôts, CGI.
\nArt. 302 bis F\n
\n

-Code des douanes
\nArt. 266 nonies \n
\n

XVI.-A.-Les dispositions des 1° à 5° du II s'appliquent aux opérations dont le fait générateur est intervenu à compter du 1er janvier 2020.
\n
B.-Le V entre en vigueur le 1er janvier 2021.

\n
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Article 235 ter MB AUTONOME ABROGE, en vigueur du 10/04/2009 au 31/12/2020 (Code général des impôts)