{ "article": { "LEGIARTI000020908765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L116-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908765", "URL": "article/LEGI/ARTI/00/00/20/90/87/LEGIARTI000020908765.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": "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": "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": "LEGIARTI000020908415", "@num": "L336-2", "#text": "Code du cinéma et de l'image animée - art. L336-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908769", "@fin": "2999-01-01", "#text": "Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020908765", "@fin": "2020-12-31", "@num": "L116-2", "@etat": "ABROGE", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté au Centre national du cinéma et de l'image animée le produit de la taxe spéciale mentionnée au 2 du II de l'article 11 de la loi n° 75-1278 du 30 décembre 1975 de finances pour 1976.

" } }, "LEGIARTI000006316900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "1975-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316900", "URL": "article/LEGI/ARTI/00/00/06/31/69/LEGIARTI000006316900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAKXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1621", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333963", "#text": "LOI 75-1278 1975-12-30 Finances pour 1976 JORF 31 DECEMBRE 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006423893", "@num": "3", "#text": "Décret n°90-174 du 23 février 1990 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@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": "LEGIARTI000006296957", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@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": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1969-12-24 ART. 20 V Finances POUR 1970", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020216196", "@fin": "2999-01-01", "#text": "a) Recettes nouvelles destinées à financer l'augmentation du prélèvement opéré au profit de la sécurité sociale", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020216195", "@fin": "2999-01-01", "#text": "2. Recettes nouvelles", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020216191", "@fin": "2999-01-01", "#text": "B - Mesures d'ordre fiscal", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020216189", "@fin": "2999-01-01", "#text": "I - Impôts et revenus autorisés", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114568", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084397", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "1975-12-31" } ] }, "@cid": "JORFTEXT000000333963", "@num": "75-1278", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour ‎1976 (n° 75-1278 du 30 décembre 1975) (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333963", "@c_titre_court": "Loi n° 75-1278 du 30 décembre 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-1278 du 30 décembre 1975 DE FINANCES POUR 1976", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006068494", "@c_titre_court": "Loi n° 75-1278 du 30 décembre 1975" } ], "@date_publi": "1975-12-31", "@date_signature": "1975-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316900", "@fin": "2008-12-29", "@num": "11", "@etat": "MODIFIE", "@debut": "1975-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031736", "@fin": "2009-07-26", "@num": "11", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905793", "@fin": "2020-12-31", "@num": "11", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042911121", "@fin": "2999-01-01", "@num": "11", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. LA TAXE SUR LA VALEUR AJOUTEE EST PERCUE AU TAUX MAJORE SUR LES CESSIONS DE DROITS PORTANT SUR LES FILMS PORNOGRAPHIQUES OU D'INCITATION A LA VIOLENCE, AINSI QUE SUR LES DROITS D'ENTREE POUR LES SEANCES AU COURS DESQUELLES CES FILMS SONT PROJETES .
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La taxe au taux majoré s'applique indépendamment des exonérations ou des réductions de taux prévues par les dispositions législatives en vigueur. L'augmentation de charge fiscale qui résulte de l'application de ce taux n'est pas prise en compte pour le calcul de la compensation instituée par l'article 20-V de la loi de finances pour 1970 du 24 décembre 1969.
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II. 1. IL EST INSTITUE UN PRELEVEMENT SPECIAL DE 20 P. 100 SUR LA FRACTION DES BENEFICES INDUSTRIELS ET COMMERCIAUX IMPOSABLES A L'IMPOT SUR LES SOCIETES OU A L'IMPOT SUR LE REVENU QUI RESULTE DE LA PRODUCTION, DE LA DISTRIBUTION OU DE LA REPRESENTATION DE FILMS PORNOGRAPHIQUES OU D'INCITATION A LA VIOLENCE .
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CETTE FRACTION EST DETERMINEE EN MULTIPLIANT LE BENEFICE FISCAL, HORS REPORT DEFICITAIRE, PAR LE RAPPORT EXISTANT POUR LA PERIODE D' IMPOSITION EN CAUSE ENTRE LE CHIFFRE D'AFFAIRES PASSIBLE DU TAUX MAJORE DE LA TAXE SUR LA VALEUR AJOUTEE EN APPLICATION DU I CI-DESSUS ET LE CHIFFRE D'AFFAIRES TOTAL .
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2. LES FILMS PORNOGRAPHIQUES OU D'INCITATION A LA VIOLENCE AU SENS DU I CI-DESSUS, QUI NE SONT PAS SOUMIS AUX PROCEDURES D'AGREMENT PREVUES EN MATIERE DE SOUTIEN FINANCIER DE L'ETAT A L'INDUSTRIE CINEMATOGRAPHIQUE OU QUI SONT PRODUITS PAR DES ENTREPRISES NON ETABLIES EN FRANCE, DONNENT LIEU AU VERSEMENT PAR LES DISTRIBUTEURS D'UNE TAXE SPECIALE DONT LE MONTANT EST FIXE FORFAITAIREMENT A UNE SOMME DE 300 000 F POUR LES FILMS DE LONG METRAGE ET A UNE SOMME DE 150 000 F POUR LES FILMS DE COURT METRAGE .
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LE MONTANT DE CETTE TAXE EST REVISE CHAQUE ANNEE, AU 1ER JANVIER, EN PROPORTION DE L'ACCROISSEMENT ANNUEL DES RESSOURCES DU COMPTE DE SOUTIEN FINANCIER DE L'INDUSTRIE CINEMATOGRAPHIQUE .
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LA TAXE EST VERSEE AU PLUS TARD A LA DATE DE LA PREMIERE PROJECTION PUBLIQUE DU FILM . POUR LES FILMS DEJA MIS EN EXPLOITATION AVANT LA DATE D'ENTREE EN VIGUEUR DU PRESENT PARAGRAPHE, QUI SERA FIXEE PAR LE DECRET PREVU AU PARAGRAPHE VI, LA TAXE EST VERSEE AU PLUS TARD A LA DATE DE LA PREMIERE PROJECTION PUBLIQUE POSTERIEURE A CETTE ENTREE EN VIGUEUR .
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3. LE MONTANT DU PRELEVEMENT ET DE LA TAXE, VERSE EN APPLICATION DES 1 ET 2 DU PRESENT PARAGRAPHE, N'EST PAS ADMIS EN DEDUCTION POUR L'ETABLISSEMENT DE L'IMPOT SUR LES SOCIETES OU DE L'IMPOT SUR LE REVENU .
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III. LE PRODUIT DU PRELEVEMENT ET DE LA TAXE PREVUS AU II CI-DESSUS EST AFFECTE AU FONDS DE SOUTIEN A L'INDUSTRIE CINEMATOGRAPHIQUE .
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IV. Paragraphe modificateur
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V. LES SPECTACLES CINEMATOGRAPHIQUES AUXQUELS S'APPLIQUENT LES DISPOSITIONS DU PRESENT ARTICLE SONT DESIGNES PAR LE MINISTRE CHARGE DU CINEMA APRES AVIS DE LA COMMISSION DE CONTROLE DES FILMS CINEMATOGRAPHIQUES . LES RECLAMATIONS ET LES RECOURS CONTENTIEUX RELATIFS A CES DECISIONS SONT INSTRUITS PAR LE DEPARTEMENT DE LA CULTURE .
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VI. UN DECRET EN CONSEIL D'ETAT DETERMINE LES MODALITES D'APPLICATION DU PRESENT ARTICLE . IL FIXE EGALEMENT, EN CE QUI CONCERNE LE PRELEVEMENT ET LA TAXE SPECIALE PREVUS AU PARAGRAPHE II CI-DESSUS, LES CONDITIONS D'ETABLISSEMENT ET DE RECOUVREMENT, LES OBLIGATIONS DES REDEVABLES, LES REGLES DE CONTENTIEUX, LES GARANTIES DE RECOUVREMENT ET LES SANCTIONS APPLICABLES .
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" } }, "LEGIARTI000020031736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-26", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020031736", "URL": "article/LEGI/ARTI/00/00/20/03/17/LEGIARTI000020031736.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1621", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006423893", "@num": "3", "#text": "Décret n°90-174 du 23 février 1990 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "LEGIARTI000020967841", "@num": "55", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@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": "LEGIARTI000020908765", "@num": "L116-2", "#text": "Code du cinéma et de l'image animée - art. L116-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1969-12-24 ART. 20 V Finances POUR 1970", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020216196", "@fin": "2999-01-01", "#text": "a) Recettes nouvelles destinées à financer l'augmentation du prélèvement opéré au profit de la sécurité sociale", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020216195", "@fin": "2999-01-01", "#text": "2. Recettes nouvelles", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020216191", "@fin": "2999-01-01", "#text": "B - Mesures d'ordre fiscal", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020216189", "@fin": "2999-01-01", "#text": "I - Impôts et revenus autorisés", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114568", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084397", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "1975-12-31" } ] }, "@cid": "JORFTEXT000000333963", "@num": "75-1278", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour ‎1976 (n° 75-1278 du 30 décembre 1975) (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333963", "@c_titre_court": "Loi n° 75-1278 du 30 décembre 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-1278 du 30 décembre 1975 DE FINANCES POUR 1976", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006068494", "@c_titre_court": "Loi n° 75-1278 du 30 décembre 1975" } ], "@date_publi": "1975-12-31", "@date_signature": "1975-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316900", "@fin": "2008-12-29", "@num": "11", "@etat": "MODIFIE", "@debut": "1975-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031736", "@fin": "2009-07-26", "@num": "11", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905793", "@fin": "2020-12-31", "@num": "11", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042911121", "@fin": "2999-01-01", "@num": "11", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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I. LA TAXE SUR LA VALEUR AJOUTEE EST PERCUE AU TAUX MAJORE SUR LES CESSIONS DE DROITS PORTANT SUR LES FILMS PORNOGRAPHIQUES OU D'INCITATION A LA VIOLENCE, AINSI QUE SUR LES DROITS D'ENTREE POUR LES SEANCES AU COURS DESQUELLES CES FILMS SONT PROJETES .

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La taxe au taux majoré s'applique indépendamment des exonérations ou des réductions de taux prévues par les dispositions législatives en vigueur. L'augmentation de charge fiscale qui résulte de l'application de ce taux n'est pas prise en compte pour le calcul de la compensation instituée par l'article 20-V de la loi de finances pour 1970 du 24 décembre 1969.

\n
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II. 1. IL EST INSTITUE UN PRELEVEMENT SPECIAL DE 20 P. 100 SUR LA FRACTION DES BENEFICES INDUSTRIELS ET COMMERCIAUX IMPOSABLES A L'IMPOT SUR LES SOCIETES OU A L'IMPOT SUR LE REVENU QUI RESULTE DE LA PRODUCTION, DE LA DISTRIBUTION OU DE LA REPRESENTATION DE FILMS PORNOGRAPHIQUES OU D'INCITATION A LA VIOLENCE .

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CETTE FRACTION EST DETERMINEE EN MULTIPLIANT LE BENEFICE FISCAL, HORS REPORT DEFICITAIRE, PAR LE RAPPORT EXISTANT POUR LA PERIODE D' IMPOSITION EN CAUSE ENTRE LE CHIFFRE D'AFFAIRES PASSIBLE DU TAUX MAJORE DE LA TAXE SUR LA VALEUR AJOUTEE EN APPLICATION DU I CI-DESSUS ET LE CHIFFRE D'AFFAIRES TOTAL .

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2. LES FILMS PORNOGRAPHIQUES OU D'INCITATION A LA VIOLENCE AU SENS DU I CI-DESSUS, QUI NE SONT PAS SOUMIS AUX PROCEDURES D'AGREMENT PREVUES EN MATIERE DE SOUTIEN FINANCIER DE L'ETAT A L'INDUSTRIE CINEMATOGRAPHIQUE OU QUI SONT PRODUITS PAR DES ENTREPRISES NON ETABLIES EN FRANCE, DONNENT LIEU AU VERSEMENT PAR LES DISTRIBUTEURS D'UNE TAXE SPECIALE DONT LE MONTANT EST FIXE FORFAITAIREMENT A UNE SOMME DE 300 000 F POUR LES FILMS DE LONG METRAGE ET A UNE SOMME DE 150 000 F POUR LES FILMS DE COURT METRAGE .

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LA TAXE EST VERSEE AU PLUS TARD A LA DATE DE LA PREMIERE PROJECTION PUBLIQUE DU FILM . POUR LES FILMS DEJA MIS EN EXPLOITATION AVANT LA DATE D'ENTREE EN VIGUEUR DU PRESENT PARAGRAPHE, QUI SERA FIXEE PAR LE DECRET PREVU AU PARAGRAPHE VI, LA TAXE EST VERSEE AU PLUS TARD A LA DATE DE LA PREMIERE PROJECTION PUBLIQUE POSTERIEURE A CETTE ENTREE EN VIGUEUR .

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3. LE MONTANT DU PRELEVEMENT ET DE LA TAXE, VERSE EN APPLICATION DES 1 ET 2 DU PRESENT PARAGRAPHE, N'EST PAS ADMIS EN DEDUCTION POUR L'ETABLISSEMENT DE L'IMPOT SUR LES SOCIETES OU DE L'IMPOT SUR LE REVENU .

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III. ― Le produit du prélèvement et de la taxe prévus respectivement aux 1 et 2 du II est affecté au Centre national de la cinématographie.

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IV. Paragraphe modificateur

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V. LES SPECTACLES CINEMATOGRAPHIQUES AUXQUELS S'APPLIQUENT LES DISPOSITIONS DU PRESENT ARTICLE SONT DESIGNES PAR LE MINISTRE CHARGE DU CINEMA APRES AVIS DE LA COMMISSION DE CONTROLE DES FILMS CINEMATOGRAPHIQUES . LES RECLAMATIONS ET LES RECOURS CONTENTIEUX RELATIFS A CES DECISIONS SONT INSTRUITS PAR LE DEPARTEMENT DE LA CULTURE .

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VI. UN DECRET EN CONSEIL D'ETAT DETERMINE LES MODALITES D'APPLICATION DU PRESENT ARTICLE . IL FIXE EGALEMENT, EN CE QUI CONCERNE LE PRELEVEMENT ET LA TAXE SPECIALE PREVUS AU PARAGRAPHE II CI-DESSUS, LES CONDITIONS D'ETABLISSEMENT ET DE RECOUVREMENT, LES OBLIGATIONS DES REDEVABLES, LES REGLES DE CONTENTIEUX, LES GARANTIES DE RECOUVREMENT ET LES SANCTIONS APPLICABLES .

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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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I (Abrogé)

II. 1 (Abrogé).

2. Les films pornographiques ou d'incitation à la violence au sens du I ci-dessus, qui ne sont pas soumis aux procédures d'agrément prévues en matière de soutien financier de l'Etat à l'industrie cinématographique ou qui sont produits par des entreprises non établies en France, donnent lieu au versement par les distributeurs d'une taxe spéciale dont le montant est fixé forfaiterement à une somme de 300 000 F pour les films de long métrage et à une somme de 150 000 F pour les films de court métrage.

La taxe est versée au plus tard à la date de la première projection publique du film. Pour les films déjà mis en exploitation avant la date d'entrée en vigueur du présent paragraphe, qui sera fixée par le décret prévu au paragraphe VI, la taxe est versée au plus tard à la date de la première projection publique postérieure à cette entrée en vigueur.

3 (Abrogé)

III. ― Le produit du prélèvement et de la taxe prévus respectivement aux 1 et 2 du II est affecté au Centre national du cinéma et de l'image animée.

IV. Paragraphe modificateur

V. (Abrogé)

VI. Un décret en Conseil d'Etat détermine les modalités d'application du présent article. Il fixe également, en ce qui concerne le prélèvement et la taxe spéciale prévus au paragraphe II ci-dessus, les conditions d'établissement et de recouvrement, les obligations des redevables, les règles de contentieux, les garanties de recouvrement et les sanctions applicables.

" } }, "LEGIARTI000020908415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L336-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908415", "URL": "article/LEGI/ARTI/00/00/20/90/84/LEGIARTI000020908415.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": "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": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908419", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions diverses", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908463", "@fin": "2999-01-01", "#text": "Titre III : Incitations fiscales", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908497", "@fin": "2999-01-01", "#text": "Livre III : Financement et fiscalité", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020908415", "@fin": "2020-12-31", "@num": "L336-2", "@etat": "ABROGE", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les modalités selon lesquelles le montant de la taxe spéciale mentionnée à l'article L. 116-2 est admis en déduction pour l'établissement de l'impôt sur les sociétés ou de l'impôt sur le revenu sont mentionnées à l'article 238 B du code général des impôts.

" } }, "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. L336-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046136587", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046136545", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778385", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778391", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-12-31" } ] }, "@cid": "JORFTEXT000042753580", "@nor": "ECOX2023814L", "@num": "2020-1721", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042753580", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2020-12-31", "@id_txt": "LEGITEXT000042778384", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" } ], "@date_publi": "2020-12-30", "@date_signature": "2020-12-29", "@num_parution_jo": "0315" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042778483", "@fin": "2999-01-01", "@num": "64", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042753655", "@fin": "2999-01-01", "@num": "64", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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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I (Abrogé)

II. (Abrogé)

III. (Abrogé

IV. Paragraphe modificateur

V. (Abrogé)

VI. (Abrogé)

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020908415", "cible": false, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042911121", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020031736", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316900", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020901838", "cible": false, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "CREE" }, { "article_id": "LEGIARTI000042778483", "cible": false, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000020905793", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908765", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020908765", "liens_entrants": true }

Article L116-2 AUTONOME ABROGE, en vigueur du 26/07/2009 au 31/12/2020 (Code du cinéma et de l'image animée)