{ "article": { "LEGIARTI000020908537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908537", "URL": "article/LEGI/ARTI/00/00/20/90/85/LEGIARTI000020908537.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "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": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907879", "@num": "L211-1", "#text": "Code du cinéma et de l'image animée - art. L211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907881", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907971", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908556", "@fin": "2999-01-01", "#text": "Chapitre IV : Organisation de certaines séances de spectacles cinématographiques", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908703", "@fin": "2999-01-01", "#text": "Titre Ier : Exercice des professions et activités du cinéma", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908705", "@fin": "2999-01-01", "#text": "Livre II : Professions et activités", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908537", "@fin": "2024-01-01", "@num": "L214-9", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637773", "@fin": "2999-01-01", "@num": "L214-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les séances mentionnées à l'article L. 214-1 ne donnent pas lieu à l'application des dispositions des articles L. 115-1 à L. 115-5, \nL. 211-1 et L. 211-2, y compris lorsqu'elles se déroulent dans les établissements de spectacles cinématographiques.

" } }, "LEGIARTI000020901838": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020901838", "URL": "article/LEGI/ARTI/00/00/20/90/18/LEGIARTI000020901838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316900", "@num": "11", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006420182", "@num": "2", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420309", "@num": "28", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000465739", "#text": "Loi n°2007-148 du 2 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465739", "@nortexte": "FPPX0600067L", "@numtexte": "2007-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-02" }, { "@id": "JORFTEXT000020735432", "#text": "LOI n° 2009-669 du 12 juin 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020735432", "@nortexte": "MCCX0811238L", "@numtexte": "2009-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-12" }, { "@id": "LEGIARTI000019288703", "@num": "L123-1-1", "#text": "Code de commerce - art. L123-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006236722", "@num": "L622-24", "#text": "Code de commerce - art. L622-24", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006241126", "@num": "L752-1", "#text": "Code de commerce - art. 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L432-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908335", "@num": "L432-3", "#text": "Code du cinéma et de l'image animée - art. L432-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908331", "@num": "L433-1", "#text": "Code du cinéma et de l'image animée - art. L433-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908325", "@num": "L441-1", "#text": "Code du cinéma et de l'image animée - art. L441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908321", "@num": "L442-1", "#text": "Code du cinéma et de l'image animée - art. L442-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908313", "@num": "L511-1", "#text": "Code du cinéma et de l'image animée - art. L511-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908311", "@num": "L511-2", "#text": "Code du cinéma et de l'image animée - art. L511-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de l'article L. 102 B du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 172 B du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article L. 111-6-1 du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article L. 122-1 du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "articles 238 bis HE à 238 bis HM du code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "articles L. 751-1 à L. 751-7, L. 752-3-1, L. 752-7 et L. 752-14 à L. 752-22 du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code de la construction et de l'habitation", "@sens": "source", "@typelien": "CITATION" }, { "#text": "dispositions des livres Ier, II et III du code de la propriété intellectuelle", "@sens": "source", "@typelien": "CITATION" }, { "#text": "dispositions du titre III du livre Ier du code du patrimoine", "@sens": "source", "@typelien": "CITATION" }, { "#text": "livre VI du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 90 du 22 février 1944", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre III du livre Ier du code du patrimoine", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titres II et III de la loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020901835", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2009-07-26" } ] }, "@cid": "JORFTEXT000020900294", "@nor": "MCCK0909989R", "@num": "2009-901", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-901 du 24 juillet 2009 relative à la partie législative du code du cinéma et de l'image animée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020900294", "@c_titre_court": "Ordonnance n° 2009-901 du 24 juillet 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-901 du 24 juillet 2009 relative à la partie législative du code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020901824", "@c_titre_court": "Ordonnance n° 2009-901 du 24 juillet 2009" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2009-07-25", "@date_signature": "2009-07-24", "@num_parution_jo": "0170" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020901838", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020900364", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Partie législative, Sct. Livre Ier : Organisation administrative\n, Sct. Titre Ier : Centre national du cinéma et de l'image animée, Sct. Chapitre Ier : Statut et missions\n\n, Art. L111-1, Art. L111-2, Art. L111-3, Sct. Chapitre II : Organisation et fonctionnement\n, Art. L112-1, Art. L112-2, Sct. Chapitre III : Recrutement et statut des agents contractuels\n, Art. L113-1, Sct. Chapitre IV : Dispositions financières et comptables\n, Art. L114-1, Art. L114-2, Sct. Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui\n, Sct. Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques\n, Art. L115-1, Art. L115-2, Art. L115-3, Art. L115-4, Art. L115-5, Sct. Section 2 : Taxe sur les éditeurs et distributeurs de services de télévision\n, Art. L115-6, Art. L115-7, Art. L115-8, Art. L115-9, Art. L115-10, Art. L115-11, Art. L115-12, Art. L115-13, Sct. Section 3 : Cotisations professionnelles\n, Art. L115-14, Art. L115-15, Sct. Section 4 : Recouvrement et contrôle\n, Art. L115-16, Art. L115-17, Art. L115-18, Art. L115-19, Art. L115-20, Art. L115-21, Art. L115-22, Art. L115-23, Art. L115-24, Art. L115-25, Art. L115-26, Art. L115-27, Sct. Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée\n, Art. L116-1, Art. L116-2, Art. L116-3, Art. L116-4, Art. L116-5, Sct. Titre II : Registres du cinéma et de l'audiovisuel, Sct. Chapitre Ier : Principes généraux\n, Art. L121-1, Art. L121-2, Sct. Chapitre II : Dépôt du titre et immatriculation des œuvres\n, Art. L122-1, Art. L122-2, Sct. Chapitre III : Inscription et publication des actes, \nconventions et jugements\n, Art. L123-1, Art. L123-2, Art. L123-3, Art. L123-4, Art. L123-5, Art. L123-6, Sct. Chapitre IV : Privilège et réalisation du nantissement\n, Art. L124-1, Art. L124-2, Art. L124-3, Art. L124-4, Sct. Chapitre V : Attributions et rémunération du conservateur\n, Art. L125-1, Art. L125-2, Sct. Chapitre VI : Communication de renseignements relatifs aux recettes\n, Art. L126-1, Art. L126-2, Art. L126-3, Sct. Livre II : Professions et activités, Sct. Titre Ier : Exercice des professions et activités du cinéma, Sct. Chapitre Ier : Visa d'exploitation cinématographique\n, Art. L211-1, Art. L211-2, Sct. Chapitre II : Secteur de l'exploitation cinématographique\n, Art. L212-1, Sct. Section 1 : Autorisation d'exercice de la profession d'exploitant\n, Art. L212-2, Art. L212-3, Art. L212-4, Art. L212-5, Sct. Section 2 : Implantation et construction des établissements de spectacles cinématographiques\n, Art. L212-6, Art. L212-7, Art. L212-8, Art. L212-9, Art. L212-10, Art. L212-11, Art. L212-12, Art. L212-13, Sct. Section 3 : Homologation des établissements de spectacles cinématographiques\n, Art. L212-14, Art. L212-15, Art. L212-16, Art. L212-17, Sct. Section 4 : Déplacement de séances de spectacles cinématographiques\n, Art. L212-18, Sct. Section 5 : Groupements, ententes et engagements \nde programmation cinématographique\n, Art. L212-19, Art. L212-20, Art. L212-21, Sct. Section 6 : Formules d'accès au cinéma\n, Art. L212-22, Art. L212-23, Art. L212-24, Art. L212-25, Sct. Section 7 : Contrôle des recettes d'exploitation cinématographique\n, Art. L212-26, Sct. Chapitre III : Rapports entre exploitants d'établissements de spectacles cinématographiques et distributeurs d'œuvres cinématographiques\n, Sct. Section 1 : Médiateur du cinéma\n, Art. L213-1, Art. L213-2, Art. L213-3, Sct. Section 2 : Concession des droits de représentation cinématographique\n, Art. L213-4, Art. L213-5, Art. L213-6, Sct. Chapitre IV : Organisation de certaines séances de spectacles cinématographiques\n, Art. L214-1, Art. L214-2, Art. L214-3, Art. L214-4, Art. L214-5, Art. L214-6, Art. L214-7, Art. L214-8, Art. L214-9, Sct. Titre II : Edition vidéographique, Sct. Chapitre Ier : Déclaration d'activité des éditeurs de vidéogrammes\n, Art. L221-1, Art. L221-2, Sct. Chapitre II : Contrôle des recettes d'exploitation vidéographique\n, Art. L222-1, Sct. Titre III : Chronologie de l'exploitation des oeuvres cinématographiques, Sct. Chapitre Ier : Exploitation sous forme de vidéogrammes\n, Art. L231-1, Sct. Chapitre II : Exploitation sur les services de médias audiovisuels à la demande\n, Art. L232-1, Sct. Chapitre III : Exploitation sur les services de télévision\n, Art. L233-1, Sct. Chapitre IV : Dispositions communes\n, Art. L234-1, Art. L234-2, Sct. Titre IV : Dispositions diverses, Sct. Chapitre unique : Obligation de dépôt légal\n, Art. L241-1, Sct. Livre III : Financement et fiscalité, Sct. Titre Ier : Aides du Centre national du cinéma et de l'image animée, Sct. Chapitre Ier : Dispositions générales\n, Art. L311-1, Art. L311-2, Sct. Chapitre II : Droits des créanciers privilégiés de la production cinématographique\n, Art. L312-1, Art. L312-2, Art. L312-3, Art. L312-4, Sct. Chapitre III : Aides à la production des œuvres cinématographiques intéressant l'outre-mer\n, Art. L313-1, Sct. Titre II : Aides des collectivités territoriales, Sct. Chapitre unique : Subventions aux exploitants d'établissements de spectacles cinématographiques\n, Art. L321-1, Art. L321-2, Art. L321-3, Sct. Titre III : Incitations fiscales, Sct. Chapitre Ier : Crédits d'impôt\n, Art. L331-1, Art. L331-2, Art. L331-3, Art. L331-4, Sct. Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles\n, Art. L332-1, Art. L332-2, Art. L332-3, Sct. Chapitre III : Déductions fiscales et réductions d'impôt\nau titre des investissements outre-mer\n, Art. L333-1, Art. L333-2, Art. L333-3, Sct. Chapitre IV : Taxe sur la valeur ajoutée\n, Art. L334-1, Art. L334-2, Art. L334-3, Art. L334-4, Sct. Chapitre V : Taxe professionnelle\n\n, Art. L335-1, Art. L335-2, Sct. Chapitre VI : Dispositions diverses\n, Art. L336-1, Art. L336-2, Art. L336-3, Sct. Livre IV : Contrôles et sanctions, Sct. Titre Ier : Procédures de contrôle, Sct. Chapitre Ier : Compétence des agents de contrôle\n, Art. L411-1, Art. L411-2, Sct. Chapitre II : Prérogatives et moyens d'intervention\n, Art. L412-1, Art. L412-2, Art. L412-3, Sct. Chapitre III : Echanges d'informations\n, Art. L413-1, Art. L413-2, Art. L413-3, Art. L413-4, Sct. Chapitre IV : Constatation des manquements et des infractions\n, Art. L414-1, Art. L414-2, Art. L414-3, Sct. Chapitre V : Secret professionnel\n, Art. L415-1, Sct. Titre II : Sanctions administratives, Sct. Chapitre Ier : Champ d'application\n, Art. L421-1, Sct. Chapitre II : Nature des sanctions administratives\n, Art. L422-1, Art. L422-2, Art. L422-3, Sct. Chapitre III : Décisions de sanction\n, Art. L423-1, Art. L423-2, Sct. Chapitre IV : Dispositions diverses\n, Art. L424-1, Sct. Titre III : Dispositions pénales, Sct. Chapitre Ier : Dispositions générales\n, Art. L431-1, Sct. Chapitre II : Infractions aux dispositions relatives \nau visa d'exploitation cinématographique\n, Art. L432-1, Art. L432-2, Art. L432-3, Sct. Chapitre III : Infractions concernant les recettes d'exploitation cinématographique et vidéographique\n, Art. L433-1, Sct. Titre IV : Actions en justice, Sct. Chapitre Ier : Infractions concernant les recettes d'exploitation cinématographique et vidéographique\n, Art. L441-1, Sct. Chapitre II : Délit de contrefaçon\n, Art. L442-1, Sct. Livre V : Dispositions relatives à l'outre-mer, Sct. Titre unique, Sct. Chapitre unique, Art. L511-1, Art. L511-2\n
\n

\n
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La délivrance du visa d'exploitation est assujettie au paiement du droit au profit du Centre national du cinéma et de l'image animée. Ce droit est proportionnel à la durée de l'œuvre cinématographique pour laquelle le visa est demandé, au taux de 0,82 euro par minute. Ce droit n'est pas perçu lorsque son montant est inférieur à 10 euros. Ce droit est recouvré par le Centre national du cinéma et de l'image animée comme en matière de timbre. A défaut de paiement, le visa d'exploitation n'est pas délivré.

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Est affecté au Centre national du cinéma et de l'image animée le produit d'une taxe assise sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques situés en France métropolitaine, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents cinématographiques ou audiovisuels qui y sont représentés.

\n
\n

Les exploitants et les représentations concernés sont ceux soumis au présent code.

\n
\n

Le prix des entrées aux séances s'entend du prix effectivement acquitté par le spectateur ou, en cas de formule d'accès au cinéma donnant droit à des entrées multiples, du prix de référence par place mentionné à l'article L. 212-23 et qui constitue la base de la répartition des recettes entre l'exploitant de l'établissement de spectacles cinématographiques et le distributeur et les ayants droit de chaque œuvre ou document cinématographique ou audiovisuel.

" } }, "LEGIARTI000028418069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028418069", "URL": "article/LEGI/ARTI/00/00/28/41/80/LEGIARTI000028418069.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021166811", "@num": "22", "#text": "Décret n°2009-1254\n du 16 octobre 2009 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021164091", "@nortexte": "MCCK0918728D", "@numtexte": "2009-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000023530652", "@num": "1", "#text": "Arrêté du 4 février 2011 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023528782", "@nortexte": "MCCK1033596A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-04" }, { "@id": "LEGIARTI000023895428", "@num": "1", "#text": "Décret n°2011-442\n du 20 avril 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023894241", "@nortexte": "MCCK1107218D", "@numtexte": "2011-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-20" }, { "@id": "LEGIARTI000027151606", "@num": "1", "#text": "Arrêté du 7 mars 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027150355", "@nortexte": "MCCK1242148A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-07" }, { "@id": "LEGIARTI000028402743", "@num": "117", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 117", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000032855910", "@num": "93", "#text": "LOI n° 2016-925 du 7 juillet 2016 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000006432083", "@num": "45", "#text": "Code de l'industrie cinématographique - art. 45 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216787", "@num": "L331-3", "#text": "Code de la propriété intellectuelle - art. 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Est affecté au Centre national du cinéma et de l'image animée le produit d'une taxe assise sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques situés en France métropolitaine ou dans les départements d'outre-mer, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents cinématographiques ou audiovisuels qui y sont représentés.

\n
\n

Les exploitants et les représentations concernés sont ceux soumis au présent code.

\n
\n

" } }, "LEGIARTI000030060385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-06", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030060385", "URL": "article/LEGI/ARTI/00/00/30/06/03/LEGIARTI000030060385.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021166811", "@num": "22", "#text": "Décret n°2009-1254\n du 16 octobre 2009 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021164091", "@nortexte": "MCCK0918728D", "@numtexte": "2009-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000023530652", "@num": "1", "#text": "Arrêté du 4 février 2011 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023528782", "@nortexte": "MCCK1033596A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-04" }, { "@id": "LEGIARTI000023895428", "@num": "1", "#text": "Décret n°2011-442\n du 20 avril 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023894241", "@nortexte": "MCCK1107218D", "@numtexte": "2011-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-20" }, { "@id": "LEGIARTI000027151606", "@num": "1", "#text": "Arrêté du 7 mars 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027150355", "@nortexte": "MCCK1242148A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-07" }, { "@id": "LEGIARTI000030060379", "@num": "117", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 117 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030009411", "@num": "35", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000032855910", "@num": "93", "#text": "LOI n° 2016-925 du 7 juillet 2016 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000006432083", "@num": "45", "#text": "Code de l'industrie cinématographique - art. 45 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216787", "@num": "L331-3", "#text": "Code de la propriété intellectuelle - art. 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Est affecté au Centre national du cinéma et de l'image animée le produit d'une taxe assise sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques situés en France métropolitaine ou dans les départements d'outre-mer, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents cinématographiques ou audiovisuels qui y sont représentés.

\n
\n

Les exploitants et les représentations concernés sont ceux soumis au présent code.

\n
\n

" } }, "LEGIARTI000034592334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2017-05-06" } }, "META_COMMUN": { "ID": "LEGIARTI000034592334", "URL": "article/LEGI/ARTI/00/00/34/59/23/LEGIARTI000034592334.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021166811", "@num": "22", "#text": "Décret n°2009-1254\n du 16 octobre 2009 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021164091", "@nortexte": "MCCK0918728D", "@numtexte": "2009-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000023530652", "@num": "1", "#text": "Arrêté du 4 février 2011 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023528782", "@nortexte": "MCCK1033596A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-04" }, { "@id": "LEGIARTI000023895428", "@num": "1", "#text": "Décret n°2011-442\n du 20 avril 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023894241", "@nortexte": "MCCK1107218D", "@numtexte": "2011-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-20" }, { "@id": "LEGIARTI000027151606", "@num": "1", "#text": "Arrêté du 7 mars 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027150355", "@nortexte": "MCCK1242148A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-07" }, { "@id": "LEGIARTI000037993608", "@num": "117", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000032855910", "@num": "93", "#text": "LOI n° 2016-925 du 7 juillet 2016 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000034583028", "@num": "6", "#text": "Ordonnance n°2017-762 du 4 mai 2017 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000034581861", "@nortexte": "MCCK1706891R", "@numtexte": "2017-762", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006432083", "@num": "45", "#text": "Code de l'industrie cinématographique - art. 45 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216787", "@num": "L331-3", "#text": "Code de la propriété intellectuelle - art. L331-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160055", "@num": "211-25", "#text": "Code du cinéma et de l'image animée - art. 211-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031345046", "@num": "211-26", "#text": "Code du cinéma et de l'image animée - art. 211-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031347916", "@num": "221-9", "#text": "Code du cinéma et de l'image animée - art. 221-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160587", "@num": "222-3", "#text": "Code du cinéma et de l'image animée - art. 222-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160775", "@num": "230-1", "#text": "Code du cinéma et de l'image animée - art. 230-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034646088", "@num": "231-13", "#text": "Code du cinéma et de l'image animée - art. 231-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031348406", "@num": "231-22", "#text": "Code du cinéma et de l'image animée - art. 231-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034644828", "@num": "231-3", "#text": "Code du cinéma et de l'image animée - art. 231-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036816209", "@num": "231-38", "#text": "Code du cinéma et de l'image animée - art. 231-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031348441", "@num": "232-12", "#text": "Code du cinéma et de l'image animée - art. 232-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160945", "@num": "232-16", "#text": "Code du cinéma et de l'image animée - art. 232-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031348425", "@num": "232-2", "#text": "Code du cinéma et de l'image animée - art. 232-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031348457", "@num": "232-23", "#text": "Code du cinéma et de l'image animée - art. 232-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160915", "@num": "232-4", "#text": "Code du cinéma et de l'image animée - art. 232-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031353534", "@num": "412-15", "#text": "Code du cinéma et de l'image animée - art. 412-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031353538", "@num": "412-18", "#text": "Code du cinéma et de l'image animée - art. 412-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031353526", "@num": "412-9", "#text": "Code du cinéma et de l'image animée - art. 412-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049827323", "@num": "D212-88", "#text": "Code du cinéma et de l'image animée - art. 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L212-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032857083", "@num": "L212-34", "#text": "Code du cinéma et de l'image animée - art. L212-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592387", "@num": "L213-10", "#text": "Code du cinéma et de l'image animée - art. L213-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908561", "@num": "L213-5", "#text": "Code du cinéma et de l'image animée - art. L213-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908537", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592406", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048632615", "@num": "1840 Y", "#text": "Code général des impôts, CGI. - art. 1840 Y (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638076", "@num": "L16 I", "#text": "Livre des procédures fiscales - art. L16 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764230", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908831", "@fin": "2222-02-22", "#text": "Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908833", "@fin": "2024-01-01", "#text": "Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000048637814", "@fin": "2999-01-01", "#text": "Chapitre V : Compétences fiscales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908862", "@fin": "2999-01-01", "#text": "Titre Ier : Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908864", "@fin": "2999-01-01", "#text": "Livre Ier : Organisation administrative", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908829", "@fin": "2015-01-01", "@num": "L115-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418069", "@fin": "2016-01-01", "@num": "L115-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060385", "@fin": "2017-05-06", "@num": "L115-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034592334", "@fin": "2024-01-01", "@num": "L115-1", "@etat": "MODIFIE", "@debut": "2017-05-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637804", "@fin": "2999-01-01", "@num": "L115-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté au Centre national du cinéma et de l'image animée le produit d'une taxe assise sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques situés en France métropolitaine ou dans les départements d'outre-mer, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents cinématographiques ou audiovisuels qui y sont représentés.

Les exploitants et les représentations concernés sont ceux soumis au présent code.

Le prix des entrées aux séances s'entend du prix effectivement acquitté par le spectateur ou, en cas de formule d'accès au cinéma donnant droit à des entrées multiples, du prix de référence par place déterminé dans les conditions prévues aux articles L. 212-28 à L. 212-30 et qui constitue la base de la répartition des recettes entre l'exploitant de l'établissement de spectacles cinématographiques et le distributeur et les ayants droit de chaque œuvre ou document cinématographique ou audiovisuel.

" } }, "LEGIARTI000034592349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2017-05-06" } }, "META_COMMUN": { "ID": "LEGIARTI000034592349", "URL": "article/LEGI/ARTI/00/00/34/59/23/LEGIARTI000034592349.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034583034", "@num": "9", "#text": "Ordonnance n°2017-762 du 4 mai 2017 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000034581861", "@nortexte": "MCCK1706891R", "@numtexte": "2017-762", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006432024", "@num": "20", "#text": "Code de l'industrie cinématographique - art. 20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908537", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036780819", "@num": "R211-3", "#text": "Code du cinéma et de l'image animée - art. R211-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908701", "@fin": "2999-01-01", "#text": "Chapitre Ier : Visa d'exploitation cinématographique", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908703", "@fin": "2999-01-01", "#text": "Titre Ier : Exercice des professions et activités du cinéma", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908705", "@fin": "2999-01-01", "#text": "Livre II : Professions et activités", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908697", "@fin": "2017-05-06", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034592349", "@fin": "2024-01-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2017-05-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637789", "@fin": "2999-01-01", "@num": "L211-2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La délivrance du visa d'exploitation est assujettie au paiement d'un droit au profit du Centre national du cinéma et de l'image animée. Ce droit est proportionnel à la durée de l'œuvre cinématographique pour laquelle le visa est demandé, au taux de 0,82 euro par minute. Ce droit n'est pas perçu lorsque son montant est inférieur à 10 euros. Ce droit est recouvré par le Centre national du cinéma et de l'image animée comme en matière de timbre. A défaut de paiement, le visa d'exploitation n'est pas délivré.

" } }, "LEGIARTI000048637804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637804", "URL": "article/LEGI/ARTI/00/00/48/63/78/LEGIARTI000048637804.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

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Le Centre national du cinéma et de l'image animée est compétent, dans les conditions prévues par le livre des procédures fiscales, notamment ses articles L. 16 I à L. 16 K, L. 61 C, L. 67 B et L. 177 B, pour établir, collecter et contrôler les impositions suivantes :
\n
1° La taxe sur les spectacles cinématographiques mentionnée à l'article L. 452-1 du code des impositions sur les biens et services ;
\n
2° La taxe sur les services de télévision mentionnée à l'article L. 453-13 du même code ;
\n
3° La taxe sur la publicité télévisuelle et autres ressources liées à la diffusion de services de télévision mentionnée à l'article L. 454-1 du même code ;
\n
4° La taxe sur le visa d'exploitation cinématographique mentionnée à l'article L. 455-1 du même code ;
\n
5° La taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques mentionnée à l'article L. 455-9 du même code ;
\n
6° La taxe sur la production et la distribution d'œuvres cinématographiques mentionnée à l'article L. 455-17 du même code.
\n
Il est également compétent pour prononcer les sanctions fiscales mentionnées à l'article 1840 Y du code général des impôts dans les conditions prévues à l'article L. 80 D du livre des procédures fiscales et pour instruire les réclamations afférentes à ces impositions dans les conditions prévues par le titre III du même livre.

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Article L214-9 AUTONOME MODIFIE, en vigueur du 26/07/2009 au 01/01/2024 (Code du cinéma et de l'image animée)