{ "article": { "LEGIARTI000021580097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021580097", "URL": "article/LEGI/ARTI/00/00/21/58/00/LEGIARTI000021580097.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021658248", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021658257", "#text": "Code du cinéma et de l'image animée - Chapitre V : Contribution économique territoriale (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658254", "@num": "L335-1", "#text": "Code du cinéma et de l'image animée - art. L335-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658252", "@num": "L335-2", "#text": "Code du cinéma et de l'image animée - art. L335-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317883", "@fin": "2999-01-01", "#text": "E. ― Autres mesures", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021580097", "@fin": "2999-01-01", "@num": "50", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559621", "@fin": "2999-01-01", "@num": "50", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I et III. - A modifié les dispositions suivantes :

- Code du cinéma et de l'image animée
\nSct. Chapitre V : Contribution économique territoriale, Art. L335-1, Art. L335-2\n
\n

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 1464 A\n
\n

\n
II. - Le I s'applique à compter des impositions établies au titre de 2011." } }, "LEGIARTI000021658248": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1464 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658248", "URL": "article/LEGI/ARTI/00/00/21/65/82/LEGIARTI000021658248.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 article 50 II : Le I de l'article 50 s'applique à compter des impositions établies au titre de 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021580097", "@num": "50", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021658254", "@num": "L335-1", "#text": "Code du cinéma et de l'image animée - art. L335-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304369", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311640", "@fin": "1983-12-30", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311641", "@fin": "1987-12-31", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311642", "@fin": "1993-01-01", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311643", "@fin": "1999-03-31", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311644", "@fin": "2001-12-29", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311645", "@fin": "2007-12-28", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924208", "@fin": "2010-01-01", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641479", "@fin": "2011-01-01", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658248", "@fin": "2011-06-12", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188899", "@fin": "2011-12-30", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075753", "@fin": "2017-01-01", "@num": "1464 A", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033814147", "@fin": "2999-01-01", "@num": "1464 A", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions définies à l'article 1639 A bis, exonérer de cotisation foncière des entreprises :

1° Dans la limite de 100 %, les entreprises de spectacles vivants relevant des catégories ci-après :

a) les théâtres nationaux ;

b) les autres théâtres fixes ;

c) les tournées théâtrales et les théâtres démontables exclusivement consacrés à des spectacles d'art dramatique, lyrique ou chorégraphique ;

d) les concerts symphoniques et autres, les orchestres divers et les chorales ;

e) les théâtres de marionnettes, les cabarets artistiques, les café-concerts, les music-halls et cirques à l'exclusion des établissements où il est d'usage de consommer pendant les séances.

L'exonération ne bénéficie pas aux entreprises donnant des représentations visées au 2 de l'article 279 bis.

La délibération peut porter sur une ou plusieurs catégories. Les délibérations prises par les communes et leurs établissements publics de coopération intercommunale dotés d'une fiscalité propre avant l'entrée en vigueur de la loi n° 99-198 du 18 mars 1999 portant modification de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles demeurent valables tant qu'elles ne sont pas rapportées ou modifiées ;

2° (Abrogé) ;

3° Dans la limite de 100 %, les établissements de spectacles cinématographiques qui ont réalisé un nombre d'entrées inférieur à 450 000 au cours de l'année précédant celle de l'imposition ;

3° bis Dans la limite de 100 %, les établissements de spectacles cinématographiques qui ont réalisé un nombre d'entrées inférieur à 450 000 au cours de l'année précédant celle de l'imposition et qui bénéficient d'un classement \"art et essai\" au titre de l'année de référence ;

4° Dans la limite de 33 %, les autres établissements de spectacles cinématographiques.

Les exonérations prévues aux 3° et 4° ne s'appliquent pas aux établissements spécialisés dans la projection de films visés au 3° de l'article 279 bis.

" } }, "LEGIARTI000021658252": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L335-2", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2030-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658252", "URL": "article/LEGI/ARTI/00/00/21/65/82/LEGIARTI000021658252.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021580097", "@num": "50", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000051215990", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000021576953", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908425", "@fin": "2010-01-01", "#text": "Chapitre V : Taxe professionnelle", "@debut": "2009-07-26" }, { "@id": "LEGISCTA000021658257", "@fin": "2030-01-01", "#text": "Chapitre V : Contribution économique territoriale", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000046875698", "@fin": "2999-01-01", "#text": "Chapitre V : Cotisation foncière des entreprises", "@debut": "2027-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908463", "@fin": "2999-01-01", "#text": "Titre III : Incitations fiscales", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908497", "@fin": "2999-01-01", "#text": "Livre III : Financement et fiscalité", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908421", "@fin": "2010-01-01", "@num": "L335-2", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641127", "@fin": "2010-01-01", "@num": "L335-2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000021658252", "@fin": "2030-01-01", "@num": "L335-2", "@etat": "ABROGE_DIFF", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'exonération de cotisation sur la valeur ajoutée des entreprises, applicable aux exploitants d'établissements de spectacles cinématographiques, est régie par l'article 1586 nonies du code général des impôts.

" } }, "LEGIARTI000021658254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L335-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658254", "URL": "article/LEGI/ARTI/00/00/21/65/82/LEGIARTI000021658254.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021580097", "@num": "50", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006306160", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908425", "@fin": "2010-01-01", "#text": "Chapitre V : Taxe professionnelle", "@debut": "2009-07-26" }, { "@id": "LEGISCTA000021658257", "@fin": "2030-01-01", "#text": "Chapitre V : Contribution économique territoriale", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000046875698", "@fin": "2999-01-01", "#text": "Chapitre V : Cotisation foncière des entreprises", "@debut": "2027-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908463", "@fin": "2999-01-01", "#text": "Titre III : Incitations fiscales", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908497", "@fin": "2999-01-01", "#text": "Livre III : Financement et fiscalité", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908423", "@fin": "2010-01-01", "@num": "L335-1", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641129", "@fin": "2010-01-01", "@num": "L335-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021658254", "@fin": "2999-01-01", "@num": "L335-1", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'exonération de cotisation foncière des entreprises, applicable aux exploitants d'établissements de spectacles cinématographiques, est régie par les 3° à 4° de l'article 1464 A du code général des impôts.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000021658254", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580097", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000021658252", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580097", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000021658248", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580097", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021580097", "liens_entrants": true }

Article 50 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2010 (LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1))