{ "article": { "LEGIARTI000020908771": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-27", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020908771", "URL": "article/LEGI/ARTI/00/00/20/90/87/LEGIARTI000020908771.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": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472742", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908795", "@fin": "2024-01-01", "#text": "Section 4 : Recouvrement et contrôle", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020908771", "@fin": "2024-01-01", "@num": "L115-27", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles le Centre national du cinéma et de l'image animée reçoit de l'administration des impôts les renseignements nécessaires au recouvrement et au contrôle des taxes et cotisations mentionnées aux articles L. 115-1, L. 115-6 et L. 115-14 sont mentionnées à l'article L. 163 du livre des procédures fiscales.

" } }, "LEGIARTI000006315882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315882", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315882.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL163AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1559", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés d'auteurs, d'éditeurs, de compositeurs ou de distributeurs et le centre national de la cinématographie peuvent recevoir de l'administration des impôts communication de tous les renseignements relatifs aux recettes réalisées par les entreprises assujetties à l'impôt auquel sont soumis les spectacles, jeux et divertissements en application des articles 1559 et 1560 du code général des impôts.
\n
" } }, "LEGIARTI000006315883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315883", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315883.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL163AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1559, 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006317404", "@num": "93", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 93 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@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": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le centre national de la cinématographie, ainsi que les sociétés d'auteurs, d'éditeurs, de compositeurs ou de distributeurs peuvent recevoir communication, de la part de l'administration des impôts, de tous les renseignements relatifs aux recettes réalisées par les entreprises soumises à leur contrôle.
\n
" } }, "LEGIARTI000020529951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020529951", "URL": "article/LEGI/ARTI/00/00/20/52/99/LEGIARTI000020529951.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'article 1er du décret n° 2009-389 du 7 avril 2009 transfère la dernière phrase de l'article 302 bis KE du code des impôts sous le second alinéa de l'article L. 163 du livre des procédures fiscales, disposition déjà introduite par l'article 1er du décret n° 2009-388 du 7 avril 2009.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020497102", "@num": "1", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le centre national de la cinématographie, ainsi que les sociétés d'auteurs, d'éditeurs, de compositeurs ou de distributeurs peuvent recevoir communication, de la part de l'administration des impôts, de tous les renseignements relatifs aux recettes réalisées par les entreprises soumises à leur contrôle.

Le Centre national de cinématographie peut recevoir communication de l'administration des impôts, pour chaque redevable, de tous renseignements relatifs au montant de la taxe mentionnée à l'article 1609 sexdecies B du code général des impôts.

\n
\n
" } }, "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. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069414", "#text": "Code de la propriété intellectuelle", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279223", "@num": "L331-12", "#text": "Code de la propriété intellectuelle - art. L331-12", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279130", "@num": "L331-2", "#text": "Code de la propriété intellectuelle - art. L331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311640", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502439", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502230", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303525", "@num": "217 duodecies", "#text": "Code général des impôts, CGI. - art. 217 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303552", "@num": "220 F", "#text": "Code général des impôts, CGI. - art. 220 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303572", "@num": "220 W", "#text": "Code général des impôts, CGI. - art. 220 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303574", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020027130", "@num": "220 Z bis", "#text": "Code général des impôts, CGI. - art. 220 Z bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309122", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309403", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309472", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304369", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302363", "@num": "39 sexies", "#text": "Code général des impôts, CGI. - art. 39 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315171", "@num": "L102", "#text": "Livre des procédures fiscales - art. L102", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390490", "@num": "L2251-4", "#text": "Code général des collectivités territoriales - art. L2251-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391778", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392287", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417248", "@num": "131-10", "#text": "Code pénal - art. 131-10", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445296", "@num": "1999", "#text": "Code civil - art. 1999", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006450100", "@num": "2455", "#text": "Code civil - art. 2455", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006574931", "@num": "40", "#text": "Code de procédure pénale - art. 40", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006575024", "@num": "56", "#text": "Code de procédure pénale - art. 56", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901195", "@num": "L1242-2", "#text": "Code du travail - art. L1242-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901235", "@num": "L1246-1", "#text": "Code du travail - art. L1246-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904880", "@num": "L8271-1", "#text": "Code du travail - art. L8271-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904883", "@num": "L8271-4", "#text": "Code du travail - art. L8271-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000020908868", "#text": "Code du cinéma et de l'image animée (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908527", "#text": "Code du cinéma et de l'image animée - Chapitre II : Contrôle des recettes d'exploitat... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908487", "#text": "Code du cinéma et de l'image animée - Chapitre II : Droits des créanciers privilégiés... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908323", "#text": "Code du cinéma et de l'image animée - Chapitre II : Délit de contrefaçon\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908749", "#text": "Code du cinéma et de l'image animée - Chapitre II : Dépôt du titre et immatriculation... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908517", "#text": "Code du cinéma et de l'image animée - Chapitre II : Exploitation sur les services de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908451", "#text": "Code du cinéma et de l'image animée - Chapitre II : Financement en capital d'œuvres c... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908341", "#text": "Code du cinéma et de l'image animée - Chapitre II : Infractions aux dispositions rela... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908365", "#text": "Code du cinéma et de l'image animée - Chapitre II : Nature des sanctions administrati... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908849", "#text": "Code du cinéma et de l'image animée - Chapitre II : Organisation et fonctionnement\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908401", "#text": "Code du cinéma et de l'image animée - Chapitre II : Prérogatives et moyens d'interven... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908695", "#text": "Code du cinéma et de l'image animée - Chapitre II : Secteur de l'exploitation cinémat... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908443", "#text": "Code du cinéma et de l'image animée - Chapitre III : Déductions fiscales et réduction... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908393", "#text": "Code du cinéma et de l'image animée - Chapitre III : Echanges d'informations\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908513", "#text": "Code du cinéma et de l'image animée - Chapitre III : Exploitation sur les services de... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908333", "#text": "Code du cinéma et de l'image animée - Chapitre III : Infractions concernant les recet... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908743", "#text": "Code du cinéma et de l'image animée - Chapitre III : Inscription et publication des a... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908583", "#text": "Code du cinéma et de l'image animée - Chapitre III : Rapports entre exploitants d'éta... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908843", "#text": "Code du cinéma et de l'image animée - Chapitre III : Recrutement et statut des agents... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908383", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Constatation des manquements et d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908509", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Dispositions communes\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908351", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Dispositions diverses\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908839", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Dispositions financières et compt... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908556", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Organisation de certaines séances... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908729", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Privilège et réalisation du nanti... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908435", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Taxe sur la valeur ajoutée\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908369", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Champ d'application\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908407", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Compétence des agents de contrôle\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908461", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Crédits d'impôt\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908345", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Dispositions générales\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908493", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Dispositions générales\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908533", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Déclaration d'activité des édite... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908521", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Exploitation sous forme de vidéo... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908327", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Infractions concernant les recet... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908755", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Principes généraux\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908860", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Statut et missions\r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908701", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Visa d'exploitation cinématograp... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908719", "#text": "Code du cinéma et de l'image animée - Chapitre V : Attributions et rémunération du co... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908833", "#text": "Code du cinéma et de l'image animée - Chapitre V : Impositions affectées au Centre na... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908375", "#text": "Code du cinéma et de l'image animée - Chapitre V : Secret professionnel\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908425", "#text": "Code du cinéma et de l'image animée - Chapitre V : Taxe professionnelle\r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908713", "#text": "Code du cinéma et de l'image animée - Chapitre VI : Communication de renseignements r... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908419", "#text": "Code du cinéma et de l'image animée - Chapitre VI : Dispositions diverses\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908769", "#text": "Code du cinéma et de l'image animée - Chapitre VI : Taxes, prélèvements et autres pro... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908315", "#text": "Code du cinéma et de l'image animée - Chapitre unique (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908501", "#text": "Code du cinéma et de l'image animée - Chapitre unique : Obligation de dépôt légal\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908471", "#text": "Code du cinéma et de l'image animée - Chapitre unique : Subventions aux exploitants d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908705", "#text": "Code du cinéma et de l'image animée - Livre II : Professions et activités (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908497", "#text": "Code du cinéma et de l'image animée - Livre III : Financement et fiscalité (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908411", "#text": "Code du cinéma et de l'image animée - Livre IV : Contrôles et sanctions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908864", "#text": "Code du cinéma et de l'image animée - Livre Ier : Organisation administrative\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908319", "#text": "Code du cinéma et de l'image animée - Livre V : Dispositions relatives à l'outre-mer (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908866", "#text": "Code du cinéma et de l'image animée - Partie législative (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908691", "#text": "Code du cinéma et de l'image animée - Section 1 : Autorisation d'exercice de la profe... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908581", "#text": "Code du cinéma et de l'image animée - Section 1 : Médiateur du cinéma\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908567", "#text": "Code du cinéma et de l'image animée - Section 2 : Concession des droits de représenta... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908681", "#text": "Code du cinéma et de l'image animée - Section 2 : Implantation et construction des ét... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908663", "#text": "Code du cinéma et de l'image animée - Section 3 : Homologation des établissements de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908650", "#text": "Code du cinéma et de l'image animée - Section 4 : Déplacement de séances de spectacle... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908641", "#text": "Code du cinéma et de l'image animée - Section 5 : Groupements, ententes et engagement... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908610", "#text": "Code du cinéma et de l'image animée - Section 6 : Formules d'accès au cinéma\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908587", "#text": "Code du cinéma et de l'image animée - Section 7 : Contrôle des recettes d'exploitatio... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908473", "#text": "Code du cinéma et de l'image animée - Titre II : Aides des collectivités territoriales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908535", "#text": "Code du cinéma et de l'image animée - Titre II : Edition vidéographique (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908757", "#text": "Code du cinéma et de l'image animée - Titre II : Registres du cinéma et de l'audiovisuel (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908371", "#text": "Code du cinéma et de l'image animée - Titre II : Sanctions administratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908523", "#text": "Code du cinéma et de l'image animée - Titre III : Chronologie de l'exploitation des o... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908347", "#text": "Code du cinéma et de l'image animée - Titre III : Dispositions pénales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908463", "#text": "Code du cinéma et de l'image animée - Titre III : Incitations fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908329", "#text": "Code du cinéma et de l'image animée - Titre IV : Actions en justice (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908495", "#text": "Code du cinéma et de l'image animée - Titre Ier : Aides du Centre national du cinéma ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908862", "#text": "Code du cinéma et de l'image animée - Titre Ier : Centre national du cinéma et de l'i... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908703", "#text": "Code du cinéma et de l'image animée - Titre Ier : Exercice des professions et activit... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908409", "#text": "Code du cinéma et de l'image animée - Titre Ier : Procédures de contrôle (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908317", "#text": "Code du cinéma et de l'image animée - Titre unique (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908477", "#text": "Code du cinéma et de l'image animée - Chapitre III : Aides à la production des œuvres... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908357", "#text": "Code du cinéma et de l'image animée - Chapitre III : Décisions de sanction\r\n (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908831", "#text": "Code du cinéma et de l'image animée - Section 1 : Taxe sur le prix des entrées aux sé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908819", "#text": "Code du cinéma et de l'image animée - Section 2 : Taxe sur les éditeurs et distribute... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908801", "#text": "Code du cinéma et de l'image animée - Section 3 : Cotisations professionnelles\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908795", "#text": "Code du cinéma et de l'image animée - Section 4 : Recouvrement et contrôle\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908503", "#text": "Code du cinéma et de l'image animée - Titre IM : Dispositions diverses (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908858", "@num": "L111-1", "#text": "Code du cinéma et de l'image animée - art. L111-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908855", "@num": "L111-2", "#text": "Code du cinéma et de l'image animée - art. L111-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908851", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908847", "@num": "L112-1", "#text": "Code du cinéma et de l'image animée - art. L112-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908845", "@num": "L112-2", "#text": "Code du cinéma et de l'image animée - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908841", "@num": "L113-1", "#text": "Code du cinéma et de l'image animée - art. L113-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908837", "@num": "L114-1", "#text": "Code du cinéma et de l'image animée - art. L114-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908835", "@num": "L114-2", "#text": "Code du cinéma et de l'image animée - art. L114-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908829", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908809", "@num": "L115-10", "#text": "Code du cinéma et de l'image animée - art. L115-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908807", "@num": "L115-11", "#text": "Code du cinéma et de l'image animée - art. L115-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908805", "@num": "L115-12", "#text": "Code du cinéma et de l'image animée - art. L115-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908803", "@num": "L115-13", "#text": "Code du cinéma et de l'image animée - art. L115-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908797", "@num": "L115-15", "#text": "Code du cinéma et de l'image animée - art. L115-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908793", "@num": "L115-16", "#text": "Code du cinéma et de l'image animée - art. L115-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908791", "@num": "L115-17", "#text": "Code du cinéma et de l'image animée - art. L115-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908789", "@num": "L115-18", "#text": "Code du cinéma et de l'image animée - art. L115-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908787", "@num": "L115-19", "#text": "Code du cinéma et de l'image animée - art. L115-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908827", "@num": "L115-2", "#text": "Code du cinéma et de l'image animée - art. L115-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908785", "@num": "L115-20", "#text": "Code du cinéma et de l'image animée - art. L115-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908783", "@num": "L115-21", "#text": "Code du cinéma et de l'image animée - art. L115-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908781", "@num": "L115-22", "#text": "Code du cinéma et de l'image animée - art. L115-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908779", "@num": "L115-23", "#text": "Code du cinéma et de l'image animée - art. L115-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908777", "@num": "L115-24", "#text": "Code du cinéma et de l'image animée - art. L115-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908775", "@num": "L115-25", "#text": "Code du cinéma et de l'image animée - art. L115-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908773", "@num": "L115-26", "#text": "Code du cinéma et de l'image animée - art. L115-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908825", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908823", "@num": "L115-4", "#text": "Code du cinéma et de l'image animée - art. L115-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908821", "@num": "L115-5", "#text": "Code du cinéma et de l'image animée - art. L115-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908817", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908815", "@num": "L115-7", "#text": "Code du cinéma et de l'image animée - art. L115-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908813", "@num": "L115-8", "#text": "Code du cinéma et de l'image animée - art. L115-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908811", "@num": "L115-9", "#text": "Code du cinéma et de l'image animée - art. L115-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908767", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "CREE", "@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": "CREE", "@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": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908759", "@num": "L116-5", "#text": "Code du cinéma et de l'image animée - art. L116-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908753", "@num": "L121-1", "#text": "Code du cinéma et de l'image animée - art. L121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908751", "@num": "L121-2", "#text": "Code du cinéma et de l'image animée - art. L121-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908747", "@num": "L122-1", "#text": "Code du cinéma et de l'image animée - art. L122-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908745", "@num": "L122-2", "#text": "Code du cinéma et de l'image animée - art. L122-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908741", "@num": "L123-1", "#text": "Code du cinéma et de l'image animée - art. L123-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908739", "@num": "L123-2", "#text": "Code du cinéma et de l'image animée - art. L123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908737", "@num": "L123-3", "#text": "Code du cinéma et de l'image animée - art. L123-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908735", "@num": "L123-4", "#text": "Code du cinéma et de l'image animée - art. L123-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908733", "@num": "L123-5", "#text": "Code du cinéma et de l'image animée - art. L123-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908731", "@num": "L123-6", "#text": "Code du cinéma et de l'image animée - art. L123-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908727", "@num": "L124-1", "#text": "Code du cinéma et de l'image animée - art. L124-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908725", "@num": "L124-2", "#text": "Code du cinéma et de l'image animée - art. L124-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908723", "@num": "L124-3", "#text": "Code du cinéma et de l'image animée - art. L124-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908721", "@num": "L124-4", "#text": "Code du cinéma et de l'image animée - art. L124-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908717", "@num": "L125-1", "#text": "Code du cinéma et de l'image animée - art. L125-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908715", "@num": "L125-2", "#text": "Code du cinéma et de l'image animée - art. L125-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908711", "@num": "L126-1", "#text": "Code du cinéma et de l'image animée - art. L126-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908709", "@num": "L126-2", "#text": "Code du cinéma et de l'image animée - art. L126-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908707", "@num": "L126-3", "#text": "Code du cinéma et de l'image animée - art. L126-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908699", "@num": "L211-1", "#text": "Code du cinéma et de l'image animée - art. L211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908697", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908693", "@num": "L212-1", "#text": "Code du cinéma et de l'image animée - art. L212-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908671", "@num": "L212-10", "#text": "Code du cinéma et de l'image animée - art. L212-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908669", "@num": "L212-11", "#text": "Code du cinéma et de l'image animée - art. L212-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908667", "@num": "L212-12", "#text": "Code du cinéma et de l'image animée - art. L212-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908665", "@num": "L212-13", "#text": "Code du cinéma et de l'image animée - art. L212-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908661", "@num": "L212-14", "#text": "Code du cinéma et de l'image animée - art. L212-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908659", "@num": "L212-15", "#text": "Code du cinéma et de l'image animée - art. L212-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908657", "@num": "L212-16", "#text": "Code du cinéma et de l'image animée - art. L212-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908655", "@num": "L212-17", "#text": "Code du cinéma et de l'image animée - art. L212-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908645", "@num": "L212-18", "#text": "Code du cinéma et de l'image animée - art. L212-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908634", "@num": "L212-19", "#text": "Code du cinéma et de l'image animée - art. L212-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908689", "@num": "L212-2", "#text": "Code du cinéma et de l'image animée - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908623", "@num": "L212-20", "#text": "Code du cinéma et de l'image animée - art. L212-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908613", "@num": "L212-21", "#text": "Code du cinéma et de l'image animée - art. L212-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908607", "@num": "L212-22", "#text": "Code du cinéma et de l'image animée - art. L212-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908601", "@num": "L212-23", "#text": "Code du cinéma et de l'image animée - art. L212-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908595", "@num": "L212-24", "#text": "Code du cinéma et de l'image animée - art. L212-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908593", "@num": "L212-25", "#text": "Code du cinéma et de l'image animée - art. L212-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908687", "@num": "L212-3", "#text": "Code du cinéma et de l'image animée - art. L212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908685", "@num": "L212-4", "#text": "Code du cinéma et de l'image animée - art. L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908683", "@num": "L212-5", "#text": "Code du cinéma et de l'image animée - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908679", "@num": "L212-6", "#text": "Code du cinéma et de l'image animée - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908677", "@num": "L212-7", "#text": "Code du cinéma et de l'image animée - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908675", "@num": "L212-8", "#text": "Code du cinéma et de l'image animée - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908673", "@num": "L212-9", "#text": "Code du cinéma et de l'image animée - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908578", "@num": "L213-1", "#text": "Code du cinéma et de l'image animée - art. L213-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908573", "@num": "L213-2", "#text": "Code du cinéma et de l'image animée - art. L213-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908570", "@num": "L213-3", "#text": "Code du cinéma et de l'image animée - art. L213-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908564", "@num": "L213-4", "#text": "Code du cinéma et de l'image animée - art. L213-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908558", "@num": "L213-6", "#text": "Code du cinéma et de l'image animée - art. L213-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908554", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908552", "@num": "L214-2", "#text": "Code du cinéma et de l'image animée - art. L214-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908549", "@num": "L214-3", "#text": "Code du cinéma et de l'image animée - art. L214-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908547", "@num": "L214-4", "#text": "Code du cinéma et de l'image animée - art. L214-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908545", "@num": "L214-5", "#text": "Code du cinéma et de l'image animée - art. L214-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908543", "@num": "L214-6", "#text": "Code du cinéma et de l'image animée - art. L214-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908541", "@num": "L214-7", "#text": "Code du cinéma et de l'image animée - art. L214-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908539", "@num": "L214-8", "#text": "Code du cinéma et de l'image animée - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908531", "@num": "L221-1", "#text": "Code du cinéma et de l'image animée - art. L221-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908529", "@num": "L221-2", "#text": "Code du cinéma et de l'image animée - art. L221-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908525", "@num": "L222-1", "#text": "Code du cinéma et de l'image animée - art. L222-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908519", "@num": "L231-1", "#text": "Code du cinéma et de l'image animée - art. L231-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908515", "@num": "L232-1", "#text": "Code du cinéma et de l'image animée - art. L232-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908511", "@num": "L233-1", "#text": "Code du cinéma et de l'image animée - art. L233-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908507", "@num": "L234-1", "#text": "Code du cinéma et de l'image animée - art. L234-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908505", "@num": "L234-2", "#text": "Code du cinéma et de l'image animée - art. L234-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908499", "@num": "L241-1", "#text": "Code du cinéma et de l'image animée - art. L241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908491", "@num": "L311-1", "#text": "Code du cinéma et de l'image animée - art. L311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908489", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908485", "@num": "L312-1", "#text": "Code du cinéma et de l'image animée - art. L312-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908483", "@num": "L312-2", "#text": "Code du cinéma et de l'image animée - art. L312-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908481", "@num": "L312-3", "#text": "Code du cinéma et de l'image animée - art. L312-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908479", "@num": "L312-4", "#text": "Code du cinéma et de l'image animée - art. L312-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908475", "@num": "L313-1", "#text": "Code du cinéma et de l'image animée - art. L313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908469", "@num": "L321-1", "#text": "Code du cinéma et de l'image animée - art. L321-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908467", "@num": "L321-2", "#text": "Code du cinéma et de l'image animée - art. L321-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908465", "@num": "L321-3", "#text": "Code du cinéma et de l'image animée - art. L321-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908459", "@num": "L331-1", "#text": "Code du cinéma et de l'image animée - art. L331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908457", "@num": "L331-2", "#text": "Code du cinéma et de l'image animée - art. L331-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908453", "@num": "L331-4", "#text": "Code du cinéma et de l'image animée - art. L331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908447", "@num": "L332-2", "#text": "Code du cinéma et de l'image animée - art. L332-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908445", "@num": "L332-3", "#text": "Code du cinéma et de l'image animée - art. L332-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908441", "@num": "L333-1", "#text": "Code du cinéma et de l'image animée - art. L333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908439", "@num": "L333-2", "#text": "Code du cinéma et de l'image animée - art. L333-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908437", "@num": "L333-3", "#text": "Code du cinéma et de l'image animée - art. L333-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908433", "@num": "L334-1", "#text": "Code du cinéma et de l'image animée - art. L334-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908431", "@num": "L334-2", "#text": "Code du cinéma et de l'image animée - art. L334-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908429", "@num": "L334-3", "#text": "Code du cinéma et de l'image animée - art. L334-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908427", "@num": "L334-4", "#text": "Code du cinéma et de l'image animée - art. L334-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908423", "@num": "L335-1", "#text": "Code du cinéma et de l'image animée - art. L335-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908421", "@num": "L335-2", "#text": "Code du cinéma et de l'image animée - art. L335-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908417", "@num": "L336-1", "#text": "Code du cinéma et de l'image animée - art. L336-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908413", "@num": "L336-3", "#text": "Code du cinéma et de l'image animée - art. L336-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908405", "@num": "L411-1", "#text": "Code du cinéma et de l'image animée - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908403", "@num": "L411-2", "#text": "Code du cinéma et de l'image animée - art. L411-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908399", "@num": "L412-1", "#text": "Code du cinéma et de l'image animée - art. L412-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908397", "@num": "L412-2", "#text": "Code du cinéma et de l'image animée - art. L412-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908395", "@num": "L412-3", "#text": "Code du cinéma et de l'image animée - art. L412-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908391", "@num": "L413-1", "#text": "Code du cinéma et de l'image animée - art. L413-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908389", "@num": "L413-2", "#text": "Code du cinéma et de l'image animée - art. L413-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908387", "@num": "L413-3", "#text": "Code du cinéma et de l'image animée - art. L413-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908381", "@num": "L414-1", "#text": "Code du cinéma et de l'image animée - art. L414-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908379", "@num": "L414-2", "#text": "Code du cinéma et de l'image animée - art. L414-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908377", "@num": "L414-3", "#text": "Code du cinéma et de l'image animée - art. L414-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908373", "@num": "L415-1", "#text": "Code du cinéma et de l'image animée - art. L415-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908367", "@num": "L421-1", "#text": "Code du cinéma et de l'image animée - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908363", "@num": "L422-1", "#text": "Code du cinéma et de l'image animée - art. L422-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908361", "@num": "L422-2", "#text": "Code du cinéma et de l'image animée - art. L422-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908359", "@num": "L422-3", "#text": "Code du cinéma et de l'image animée - art. L422-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908355", "@num": "L423-1", "#text": "Code du cinéma et de l'image animée - art. L423-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908353", "@num": "L423-2", "#text": "Code du cinéma et de l'image animée - art. L423-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908349", "@num": "L424-1", "#text": "Code du cinéma et de l'image animée - art. L424-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908343", "@num": "L431-1", "#text": "Code du cinéma et de l'image animée - art. L431-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908339", "@num": "L432-1", "#text": "Code du cinéma et de l'image animée - art. L432-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908337", "@num": "L432-2", "#text": "Code du cinéma et de l'image animée - art. 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
" } }, "LEGIARTI000020905832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-24", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020905832", "URL": "article/LEGI/ARTI/00/00/20/90/58/LEGIARTI000020905832.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020901869", "@num": "8", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000020907779", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907761", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° Nécessaires au recouvrement et au contrôle des impositions mentionnées aux articles L. 115-1, L. 115-6 et L. 115-14 du code du cinéma et de l'image animée ;

3° Relatifs au montant de la taxe mentionnée à l'article 1609 sexdecies B du code général des impôts.

Les sociétés d'auteurs, d'éditeurs, de compositeurs ou de distributeurs peuvent recevoir de l'administration des impôts tous les renseignements relatifs aux recettes réalisées par les entreprises soumises à leur contrôle.

\n
" } }, "LEGIARTI000020908799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020908799", "URL": "article/LEGI/ARTI/00/00/20/90/87/LEGIARTI000020908799.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": "LEGIARTI000046739289", "@num": "1", "#text": "Délibération n°2022/CA/30 du 8 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046738116", "@nortexte": "MICA2235396X", "@numtexte": "2022/CA/30", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006445296", "@num": "1999", "#text": "Code civil - art. 1999", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047159855", "@num": "122-19", "#text": "Code du cinéma et de l'image animée - art. 122-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046741038", "@num": "721-4", "#text": "Code du cinéma et de l'image animée - art. 721-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592341", "@num": "L115-15", "#text": "Code du cinéma et de l'image animée - art. L115-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908035", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@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": "LEGISCTA000020908801", "@fin": "2024-01-01", "#text": "Section 3 : Cotisations professionnelles", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020908799", "@fin": "2024-01-01", "@num": "L115-14", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté au Centre national du cinéma et de l'image animée le produit des cotisations suivantes :

\n
\n

1° Une cotisation due par les entreprises de production d'œuvres cinématographiques. Cette contribution est fixée à 0,58 % des encaissements hors taxe sur la valeur ajoutée provenant des cessions de droits d'exploitation des œuvres cinématographiques, en secteur commercial ou non commercial, sur tous supports notamment pelliculaire, magnétique, optique, numérique et par tous procédés de communication électronique. Elle est exigible trimestriellement.

\n
\n

Sont notamment regardées comme des cessions de droits d'exploitation les participations financières des éditeurs de services de télévision dans la production des œuvres cinématographiques, lorsque ces participations sont la contrepartie d'un ou plusieurs droits de représentation ;

\n
\n

2° Une cotisation due par les entreprises de distribution d'œuvres cinématographiques. Cette contribution est fixée à 0,58 % des encaissements hors taxe sur la valeur ajoutée provenant de l'exploitation, en secteur commercial ou non commercial, des œuvres cinématographiques dont elles assurent la distribution, sous réserve de l'application de l'article 1999 du code civil relatif au remboursement des frais engagés par les mandataires pour le compte de leurs mandants. Elle est exigible trimestriellement.

\n
\n

Cette cotisation est portée à 0,68 % pour les entreprises qui distribuent les œuvres cinématographiques à caractère pornographique ou d'incitation à la violence inscrites sur la liste mentionnée au quatrième alinéa de l'article L. 311-2 ;

\n
\n

3° Une cotisation due par les entreprises d'exportation d'œuvres cinématographiques. Cette contribution est fixée à 0,55 % du chiffre d'affaires hors taxe sur la valeur ajoutée. Elle est exigible trimestriellement ;

\n
\n

4° Une cotisation due par les exploitants d'établissements de spectacles cinématographiques. Cette contribution est fixée à 0,232 % du prix des entrées aux séances au sens de l'article L. 115-1, hors taxe sur la valeur ajoutée et compte non tenu de la taxe mentionnée au même article. Elle est exigible annuellement.

" } }, "LEGIARTI000020908829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020908829", "URL": "article/LEGI/ARTI/00/00/20/90/88/LEGIARTI000020908829.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": "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": "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": "LEGIARTI000048638093", "@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. D212-88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907941", "@num": "L212-23", "#text": "Code du cinéma et de l'image animée - art. L212-23 (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, 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": "LEGIARTI000048638093", "@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. D212-88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907941", "@num": "L212-23", "#text": "Code du cinéma et de l'image animée - art. L212-23", "@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.

\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": "LEGIARTI000048638093", "@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. D212-88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907941", "@num": "L212-23", "#text": "Code du cinéma et de l'image animée - art. L212-23", "@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.

\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": "LEGIARTI000048638093", "@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. D212-88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021238865", "@num": "L212-28", "#text": "Code du cinéma et de l'image animée - art. 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.

" } }, "LEGIARTI000041472742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472742", "URL": "article/LEGI/ARTI/00/00/41/47/27/LEGIARTI000041472742.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux condtions d'application prévues au III de l’article 193 de la loi n° 2019-1479 du 29 décembre 2019.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000025411133", "@num": "4", "#text": "Décret n°95-110 du 2 février 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000043690847", "@num": "27", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146243", "@num": "5", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000042389862", "@num": "39", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000028428519", "@num": "30", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000032215005", "#text": "Décret n°2016-302 du 14 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032211683", "@nortexte": "MCCK1532754D", "@numtexte": "2016-302", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000038111937", "#text": "Arrêté du 25 janvier 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038109708", "@nortexte": "MICK1903343A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-25" }, { "@id": "LEGIARTI000039793407", "@num": "193", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 193 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042388511", "@num": "12", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000044951862", "@num": "8", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957353", "@num": "1", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045142668", "#text": "Arrêté du 4 février 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045141748", "@nortexte": "MICK2203143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-04" }, { "@id": "LEGIARTI000046739567", "@num": "1", "#text": "Délibération n°2022/CA/32 du 8 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046738131", "@nortexte": "MICA2235401X", "@numtexte": "2022/CA/32", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000020549519", "@num": "1609 sexdecies", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies, I et VI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465394", "@num": "L32", "#text": "Code des postes et des communications électroniques - art. L32", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160067", "@num": "211-29", "#text": "Code du cinéma et de l'image animée - art. 211-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031345068", "@num": "211-30", "#text": "Code du cinéma et de l'image animée - art. 211-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044540921", "@num": "311-8", "#text": "Code du cinéma et de l'image animée - art. 311-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047161033", "@num": "311-8", "#text": "Code du cinéma et de l'image animée - art. 311-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039661718", "@num": "411-24-7", "#text": "Code du cinéma et de l'image animée - art. 411-24-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039664443", "@num": "411-52", "#text": "Code du cinéma et de l'image animée - art. 411-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047161873", "@num": "411-77", "#text": "Code du cinéma et de l'image animée - art. 411-77 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047161901", "@num": "411-88", "#text": "Code du cinéma et de l'image animée - art. 411-88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472736", "@num": "L115-9", "#text": "Code du cinéma et de l'image animée - art. L115-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084353", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364812", "@num": "302 bis KG", "#text": "Code général des impôts, CGI. - art. 302 bis KG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGISCTA000020908819", "@fin": "2017-12-30", "#text": "Section 2 : Taxe sur les éditeurs et distributeurs de services de télévision", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000036364823", "@fin": "2222-02-22", "#text": "Section 2 : Taxe sur les éditeurs et distributeurs de services de télévision", "@debut": "2017-12-30" } ] }, "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": "LEGIARTI000020908817", "@fin": "2012-01-01", "@num": "L115-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025117829", "@fin": "2013-01-01", "@num": "L115-6", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073998", "@fin": "2013-01-01", "@num": "L115-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948073", "@fin": "2016-01-01", "@num": "L115-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782057", "@fin": "2018-01-01", "@num": "L115-6", "@etat": "MODIFIE", "@debut": "2016-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364844", "@fin": "2020-01-01", "@num": "L115-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472742", "@fin": "2024-01-01", "@num": "L115-6", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une taxe due par tout éditeur de services de télévision, au sens de l'article 2 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, qui est établi en France et qui a programmé, au cours de l'année civile précédente, une ou plusieurs œuvres audiovisuelles ou cinématographiques éligibles aux aides financières du Centre national du cinéma et de l'image animée, ainsi que par tout distributeur de services de télévision au sens de l'article 2-1 de la même loi établi en France. Toutefois, la taxe n'est pas due par les éditeurs de services de télévision dont la programmation est consacrée à l'information et qui diffusent exclusivement des programmes qu'ils produisent et réalisent avec leurs moyens propres de production.

Tout éditeur de services de télévision, redevable à ce titre de la taxe mentionnée au présent article, et dont le financement fait appel à une rémunération de la part des clients et qui encaisse directement le produit des abonnements acquittés par ces clients, est en outre redevable de cette taxe au titre de son activité de distributeur de services de télévision.

Pour l'application de cette taxe, est regardée comme éditeur de services de télévision toute personne qui encaisse les sommes versées par les annonceurs et les parrains pour la diffusion par un éditeur mentionné au premier alinéa sur les services de télévision, y compris les services de télévision de rattrapage, de leurs messages publicitaires et de parrainage, ainsi que les revenus liés aux activités connexes des services de télévision mentionnées au c du 1° de l'article L. 115-7.

Est également regardée comme distributeur de services de télévision toute personne proposant un accès à un réseau de communications électroniques au sens du 2° de l'article L. 32 du code des postes et des communications électroniques, dès lors que cet accès permet de recevoir des services de télévision.

" } }, "LEGIARTI000042727485": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-10-27", "DATE_DEBUT": "2020-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000042727485", "URL": "article/LEGI/ARTI/00/00/42/72/74/LEGIARTI000042727485.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907779", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907761", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000042724536", "@num": "27", "#text": "Ordonnance n°2020-1642 du 21 décembre 2020 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000042722588", "@nortexte": "MICE2031585R", "@numtexte": "2020-1642", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-12-21" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° Nécessaires au recouvrement et au contrôle des impositions mentionnées aux articles L. 115-1, L. 115-6 et L. 115-14 du code du cinéma et de l'image animée ;

3° Relatifs au montant de la taxe mentionnée à l'article 1609 sexdecies B du code général des impôts.

Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86 1067 du 30 septembre 1986 relative à la liberté de communication, le Conseil supérieur de l'audiovisuel peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs.

\n
" } }, "LEGIARTI000044259774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000044259774", "URL": "article/LEGI/ARTI/00/00/44/25/97/LEGIARTI000044259774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907779", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907761", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000044246447", "@num": "33", "#text": "LOI n°2021-1382 du 25 octobre 2021 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000044245615", "@nortexte": "MICE2106504L", "@numtexte": "2021-1382", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-10-25" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° Nécessaires au recouvrement et au contrôle des impositions mentionnées aux articles L. 115-1, L. 115-6 et L. 115-14 du code du cinéma et de l'image animée ;

3° Relatifs au montant de la taxe mentionnée à l'article 1609 sexdecies B du code général des impôts.

Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86 1067 du 30 septembre 1986 relative à la liberté de communication, l'Autorité de régulation de la communication audiovisuelle et numérique peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs.

" } }, "LEGIARTI000044874440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044874440", "URL": "article/LEGI/ARTI/00/00/44/87/44/LEGIARTI000044874440.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907779", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907761", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000044595102", "@num": "11", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° (Abrogé) ;

3° Relatifs aux bases taxables et aux montants des taxes et cotisations prévues au chapitre V du titre Ier du livre Ier du code du cinéma et de l'image animée et au montant de la taxe mentionnée à l'article 1609 sexdecies B du code général des impôts.

Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86 1067 du 30 septembre 1986 relative à la liberté de communication, l'Autorité de régulation de la communication audiovisuelle et numérique peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs.

" } }, "LEGIARTI000045764230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045764230", "URL": "article/LEGI/ARTI/00/00/45/76/42/LEGIARTI000045764230.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000045761242", "@num": "1", "#text": "Décret n°2022-783 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907779", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907761", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° (Abrogé) ;

Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, l'Autorité de régulation de la communication audiovisuelle et numérique peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs.

\n
" } }, "LEGIARTI000048624910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624910", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624910.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048637814", "#text": "Code du cinéma et de l'image animée - Chapitre V : Compétences fiscales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908831", "#text": "Code du cinéma et de l'image animée - Section 1 : Taxe sur le prix des entrées aux sé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036364823", "#text": "Code du cinéma et de l'image animée - Section 2 : Taxe sur les éditeurs et distribute... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908801", "#text": "Code du cinéma et de l'image animée - Section 3 : Cotisations professionnelles\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908795", "#text": "Code du cinéma et de l'image animée - Section 4 : Recouvrement et contrôle\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637824", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637816", "@num": "L114-1", "#text": "Code du cinéma et de l'image animée - art. L114-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637804", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031782042", "@num": "L115-10", "#text": "Code du cinéma et de l'image animée - art. L115-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908807", "@num": "L115-11", "#text": "Code du cinéma et de l'image animée - art. L115-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908805", "@num": "L115-12", "#text": "Code du cinéma et de l'image animée - art. L115-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364825", "@num": "L115-13", "#text": "Code du cinéma et de l'image animée - art. L115-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592341", "@num": "L115-15", "#text": "Code du cinéma et de l'image animée - art. L115-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816225", "@num": "L115-16", "#text": "Code du cinéma et de l'image animée - art. L115-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660907", "@num": "L115-17", "#text": "Code du cinéma et de l'image animée - art. L115-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908789", "@num": "L115-18", "#text": "Code du cinéma et de l'image animée - art. L115-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908787", "@num": "L115-19", "#text": "Code du cinéma et de l'image animée - art. L115-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637802", "@num": "L115-2", "#text": "Code du cinéma et de l'image animée - art. L115-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908785", "@num": "L115-20", "#text": "Code du cinéma et de l'image animée - art. L115-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908783", "@num": "L115-21", "#text": "Code du cinéma et de l'image animée - art. L115-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908781", "@num": "L115-22", "#text": "Code du cinéma et de l'image animée - art. L115-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908779", "@num": "L115-23", "#text": "Code du cinéma et de l'image animée - art. L115-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908777", "@num": "L115-24", "#text": "Code du cinéma et de l'image animée - art. L115-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908775", "@num": "L115-25", "#text": "Code du cinéma et de l'image animée - art. L115-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908773", "@num": "L115-26", "#text": "Code du cinéma et de l'image animée - art. L115-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637798", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637795", "@num": "L115-4", "#text": "Code du cinéma et de l'image animée - art. L115-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908821", "@num": "L115-5", "#text": "Code du cinéma et de l'image animée - art. L115-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472742", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196146", "@num": "L115-7", "#text": "Code du cinéma et de l'image animée - art. L115-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196141", "@num": "L115-8", "#text": "Code du cinéma et de l'image animée - art. L115-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472736", "@num": "L115-9", "#text": "Code du cinéma et de l'image animée - art. L115-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637793", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637789", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637781", "@num": "L212-34", "#text": "Code du cinéma et de l'image animée - art. L212-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637786", "@num": "L212-4", "#text": "Code du cinéma et de l'image animée - art. L212-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637779", "@num": "L213-10", "#text": "Code du cinéma et de l'image animée - art. L213-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637773", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637770", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637764", "@num": "L511-1", "#text": "Code du cinéma et de l'image animée - art. L511-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624835", "@fin": "2999-01-01", "#text": "Sous-section 1 : Compétences fiscales et affectations", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624825", "@fin": "2999-01-01", "#text": "Section 1 : Impositions affectées au Centre national du cinéma et de l'image animée, au Centre national de la musique et à l'Association pour le soutien du théâtre privé", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624890", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des codes et lois dont les dispositions sont transférées dans le code des impositions sur les biens et services", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624910", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603900", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques\n, 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\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Art. L111-3, Art. L114-1, Sct. Chapitre V : Compétences fiscales, Art. L115-1, Art. L115-2, Art. L115-3, Art. L115-4, Art. L116-1, Art. L211-2, Art. L212-4, Art. L212-34, Art. L213-10, Art. L214-9, Art. L311-2, Art. L511-1\n
\n

\n
" } }, "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.

" }, "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": "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": "LEGIARTI000048626000", "@num": "L452-1", "#text": "Code des impositions sur les biens et services - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626109", "@num": "L453-13", "#text": "Code des impositions sur les biens et services - art. L453-13", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626291", "@num": "L454-1", "#text": "Code des impositions sur les biens et services - art. L454-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626479", "@num": "L455-1", "#text": "Code des impositions sur les biens et services - art. L455-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626515", "@num": "L455-17", "#text": "Code des impositions sur les biens et services - art. L455-17", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626497", "@num": "L455-9", "#text": "Code des impositions sur les biens et services - art. L455-9", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000048638093", "@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. D212-88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637781", "@num": "L212-34", "#text": "Code du cinéma et de l'image animée - art. L212-34 (VD)", "@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": { "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": "

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.

" } }, "LEGIARTI000048638061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638061", "URL": "article/LEGI/ARTI/00/00/48/63/80/LEGIARTI000048638061.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1567 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637795", "@num": "L115-4", "#text": "Code du cinéma et de l'image animée - art. L115-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907811", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1939-07-29 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006420522", "@num": "43-7", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 43-7", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@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": "LEGIARTI000048624918", "@num": "13", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191983", "@fin": "2999-01-01", "#text": "1° : Activités littéraires ou artistiques", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315882", "@fin": "1983-12-30", "@num": "L163", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315883", "@fin": "2009-04-10", "@num": "L163", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529951", "@fin": "2010-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905832", "@fin": "2020-12-24", "@num": "L163", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042727485", "@fin": "2021-10-27", "@num": "L163", "@etat": "MODIFIE", "@debut": "2020-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259774", "@fin": "2022-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874440", "@fin": "2022-05-07", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764230", "@fin": "2024-01-01", "@num": "L163", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048638061", "@fin": "2024-06-02", "@num": "L163", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635551", "@fin": "2999-01-01", "@num": "L163", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° (Abrogé) ;

3° Relatifs aux bases taxables et aux montants des des impositions mentionnées à l'article L. 116-1 du code du cinéma et de l'image animée.

Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, l'Autorité de régulation de la communication audiovisuelle et numérique peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315882", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315883", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020905832", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042727485", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044259774", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044874440", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020529951", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045764230", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048638061", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041472742", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030060385", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020908829", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028418069", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020908799", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048637804", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034592334", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020901838", "cible": false, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "CREE" }, { "article_id": "LEGIARTI000048624910", "cible": false, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000020908771", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020908771", "liens_entrants": true }

Article L115-27 AUTONOME ABROGE, en vigueur du 01/01/2010 au 01/01/2024 (Code du cinéma et de l'image animée)