{ "article": { "LEGIARTI000021641151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641151", "URL": "article/LEGI/ARTI/00/00/21/64/11/LEGIARTI000021641151.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": "LEGIARTI000006311713", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158449", "@fin": "2999-01-01", "#text": "Section 1 : Taxe professionnelle.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813637", "@fin": "2006-04-15", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813638", "@fin": "2010-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021641151", "@fin": "2999-01-01", "@num": "L422-1", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles relatives à l'établissement de la cotisation foncière des entreprises applicables aux exploitants d'établissements exerçant une activité à caractère saisonnier sont fixées au V de l'article 1478 du code général des impôts.
\n
" } }, "LEGIARTI000006311713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311713", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311713.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 HS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162872", "@fin": "1988-12-28", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe professionnelle est due pour l'année entière par le redevable qui exercice l'activité le 1er janvier (1).

Toutefois :

1° En cas de suppression d'activité en cours d'année la taxe n'est pas due pour les mois restant à courir ;

2° Lorsqu'un changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé sur les bases relatives à l'activité de son prédécesseur ;

3° En cas de création d'activité en cours d'année, la base d'imposition est calculée d'après les salaires et la valeur locative de cette année; la valeur locative est corrigée en fonction de la période d'activité; la même règle est applicable aux exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, aux restaurants, aux établissements de spectacles ou de jeux ainsi qu'aux établissements thermaux ;

4° Lorsqu'un contribuable a entrepris son activité en cours d'année, le montant des salaires est, pour l'imposition de l'année suivante, corrigé afin de correspondre à une année pleine.

1) Annexe II, art. 310 HS et 310 HT.

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" } }, "LEGIARTI000006311714": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311714", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311714.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 19 II, III JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338598", "@num": "19", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 19 (V) JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162888", "@fin": "1988-01-01", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

Toutefois en cas de suppression d'activité en cours d'année la taxe n'est pas due pour les mois restant à courir.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création (2).

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires versés ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine (3).

III. – Pour les établissements produisant de l'énergie électrique la taxe professionnelle est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après les salaires et la valeur locative de cette année ; la valeur locative est corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les établissements de spectacles ou de jeux ainsi que les établissements thermaux.

(1) Annexe II, art. 310 HS et 310 HT.

(2) Disposition applicable à compter de 1980.

(3) Cette disposition s'applique jusqu'à l'année au titre de laquelle la taxe professionnelle sera assise sur la base de la valeur ajoutée (cf. art. 1647 B sexies, renvoi (1)).

" } }, "LEGIARTI000006311715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1975-07-31", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311715", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311715.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 6 II b Finances pour 1987 JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274893", "@num": "19", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 19 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162888", "@fin": "1988-01-01", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la taxe pour les mois restant à courir, sauf en cas de cession de l'activité exrcée dans l'établissement.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les impositions établies au titre de 1988 et des années suivantes, en cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition ; toutefois, cette réduction ne s'applique pas aux bases d'imposition afférentes aux salariés et aux immobilisations qui proviennent d'un autre établissement de l'entreprise.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

(1) Annexe II, art. 310 HS et 310 HT.

\n
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I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les établissements de spectacles ou de jeux ainsi que les établissements thermaux.

(1) Annexe II, art. 310 HS et 310 HT.

\n
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"2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

Lorsqu'au titre d'une année une cotisation de taxe professionnelle a été émise au nom d'une personne autre que le redevable légal de l'impôt, l'imposition de ce dernier, au titre de la même année, est établie au profit de l'Etat dans la limite du dégrèvement accordé au contribuable imposé à tort.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires dus au titre de cette même année ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

(1) Annexe II, art. 310 HS et 310 HT.

\n
" } }, "LEGIARTI000006311718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311718", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311718.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS, 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-08-01 6E-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006319840", "@num": "35", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 35 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires dus au titre de cette même année ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

((IV bis. – Pour les deux années qui suivent celle où elles sont, pour la première fois, assujetties à l'impôt sur les sociétés, les bases d'imposition des sociétés civiles professionnelles sont calculées dans les conditions définies au deuxième alinéa du II)) (M).

(1) Annexe II, art. 310 HS et 310 HT.

(M) Modification de la loi 96-1182.

" } }, "LEGIARTI000006311719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006311719", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311719.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "Au troisième alinéa du II, les mots \"aux salariés et\" sont supprimés", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "CGI 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS, 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ces dispositions s'appliquent à compter des impositions établies au titre de 2003", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-08-01 6E-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-07-08 6E-11-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006320057", "@num": "93", "#text": "Loi - art. 93 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 A I 4, 5 Finances pour 1999 JORF 31 décembre 1998 : Au deuxième alinéa du II, les mots \"les salaires dus au titre de cette même année ou\" sont supprimés", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires dus au titre de cette même année ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Pour les deux années qui suivent celle où elles sont, pour la première fois, assujetties à l'impôt sur les sociétés, les bases d'imposition des sociétés civiles professionnelles sont calculées dans les conditions définies au deuxième alinéa du II.

(1) Annexe II, art. 310 HS et 310 HT.

(M) Modification.

" } }, "LEGIARTI000006311720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311720", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311720.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAH" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 310 HS et 310 HT de l'annexe II.
\n
(2) Les dispositions du VI s'appliquent pour les impositions établies au titre de l'an 2000 et des années suivantes.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1447, 206", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS, 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-12-08 6E-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 A I 4, 5 Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires dus au titre de cette même année ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

VI. – Les organismes mentionnés au II de l'article 1447 deviennent imposables dans les conditions prévues au II, à compter de l'année au cours de laquelle l'une des trois conditions prévues au premier alinéa du 1 bis de l'article 206 n'est plus remplie. Lorsque l'organisme se livrait à une activité lucrative l'année précédant celle au cours de laquelle il devient imposable, la réduction de base prévue au troisième alinéa du II n'est pas applicable.

Sous réserve des dispositions du deuxième alinéa du I, l'organisme reste redevable de la taxe au titre de l'année au cours de laquelle il remplit les conditions prévues au premier alinéa du 1 bis de l'article 206, lorsqu'il ne les remplissait pas l'année précédente (2).

" } }, "LEGIARTI000006311721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311721", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311721.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAI" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 310 HS et 310 HT de l'annexe II.
\n
(2) Les dispositions du VI s'appliquent pour les impositions établies au titre de l'an 2000 et des années suivantes.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1447, 206", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS, 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000602018", "#text": "Décret 2003-298 2003-03-31", "@sens": "source", "@cidtexte": "JORFTEXT000000602018", "@nortexte": "BUDF0300008D", "@numtexte": "2003-298", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "#text": "Instruction 2000-12-08 6E-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 A I 1 Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les recettes réalisées au cours de cette même année, ajustées pour correspondre à une année pleine.

III. – Pour les établissements produisant de l'énergie électrique la taxe professionnelle est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après la valeur locative de cette année, corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

" } }, "LEGIARTI000006311722": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311722", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311722.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAJ" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent à compter des impositions établies au titre de 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1447, 206", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS, 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006321933", "@num": "40", "#text": "Loi - art. 40 (V) JORF 31 décembre 2003 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 40 I, II Finances rectificative pour 2003 JORF 31 décembre 2003 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 40 III", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la taxe pour les mois restant à courir, sauf en cas de cession de l'activité exercée dans l'établissement ou en cas de transfert d'activité.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les recettes réalisées au cours de cette même année, ajustées pour correspondre à une année pleine.

III. – Pour les établissements produisant de l'énergie électrique la taxe professionnelle est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après la valeur locative de cette année, corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

" } }, "LEGIARTI000021575623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE_MORT_NE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2010-12-31", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021575623", "URL": "article/LEGI/ARTI/00/00/21/57/56/LEGIARTI000021575623.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021641327", "@num": "42", "#text": "Loi n°95-115 du 4 février 1995 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000021641527", "@num": "29", "#text": "Loi n°2002-1575 du 30 décembre 2002 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000021641211", "@num": "67", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 67 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000021641546", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022892175", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021641669", "#text": "Code général des impôts, CGI. - I bis : Cotisation sur la valeur ajoutée des en... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641806", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641753", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641694", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641245", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641237", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641746", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641799", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020951479", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641744", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641523", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641797", "@num": "1447 bis", "#text": "Code général des impôts, CGI. - art. 1447 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640942", "@num": "1447-0", "#text": "Code général des impôts, CGI. - art. 1447-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306129", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641521", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641516", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641512", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641792", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641789", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641784", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641739", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641507", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641495", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641493", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641483", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641447", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641781", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641779", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641777", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641479", "@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": "LEGIARTI000021641471", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641463", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641457", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306161", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306162", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641452", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641474", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641449", "@num": "1464 K", "#text": "Code général des impôts, CGI. - art. 1464 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641441", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641435", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641432", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640944", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035834", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035831", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640959", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640969", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641413", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641675", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641735", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641363", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058911", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312092", "@num": "1469 B", "#text": "Code général des impôts, CGI. - art. 1469 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306224", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306226", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306227", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306228", "@num": "1472 A", "#text": "Code général des impôts, CGI. - art. 1472 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "Code général des impôts, CGI. - art. 1472 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641358", "@num": "1472 A ter", "#text": "Code général des impôts, CGI. - art. 1472 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641352", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306236", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306237", "@num": "1474 A", "#text": "Code général des impôts, CGI. - art. 1474 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641729", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641775", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641334", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306242", "@num": "1478 bis", "#text": "Code général des impôts, CGI. - art. 1478 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312095", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641332", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641671", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641615", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641611", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641607", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641605", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641602", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641772", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "Code général des impôts, CGI. - art. 1586 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641650", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641652", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641662", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641660", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641654", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641658", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641667", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641600", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641594", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641233", "@num": "1599 quinquies", "#text": "Code général des impôts, CGI. - art. 1599 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641718", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641725", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641303", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641301", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641299", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641296", "@num": "1609", "#text": "Code général des impôts, CGI. - art. 1609 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641286", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641280", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641275", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641271", "@num": "1609 F", "#text": "Code général des impôts, CGI. - art. 1609 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641330", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641617", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641309", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641307", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641585", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641582", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641621", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641683", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058690", "@num": "1647 C bis", "#text": "Code général des impôts, CGI. - art. 1647 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306881", "@num": "1647 C quater", "#text": "Code général des impôts, CGI. - art. 1647 C quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675571", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641563", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641713", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306877", "@num": "1647 C ter", "#text": "Code général des impôts, CGI. - art. 1647 C ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021643950", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641570", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051611", "@num": "1648 AA", "#text": "Code général des impôts, CGI. - art. 1648 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641565", "@num": "1648 AC", "#text": "Code général des impôts, CGI. - art. 1648 AC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312034", "@num": "1648 D", "#text": "Code général des impôts, CGI. - art. 1648 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641598", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641643", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306912", "@num": "1649-0", "#text": "Code général des impôts, CGI. - art. 1649-0 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641711", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641229", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641641", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641225", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641215", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641636", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641709", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641706", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641325", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641702", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641596", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641619", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641699", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641249", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641760", "@num": "238 bis J", "#text": "Code général des impôts, CGI. - art. 238 bis J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641255", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641768", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641086", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641106", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641099", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641066", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641196", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641192", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641190", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641209", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641157", "@num": "L325-2", "#text": "Code rural - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641154", "@num": "L722-4", "#text": "Code rural - art. L722-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641168", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641166", "@num": "L622-4", "#text": "Code de la sécurité sociale. - art. L622-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641132", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641142", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641147", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641116", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641159", "@num": "L515-19", "#text": "Code de l'environnement - art. L515-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641129", "@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": "LEGIARTI000021641127", "@num": "L335-2", "#text": "Code du cinéma et de l'image animée - art. L335-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n°99-1172 du 30 décembre 1999 - art. 43 (V)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021712103", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021711877", "@fin": "2999-01-01", "#text": "I. Impôts et ressources autorisés", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575603", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575609", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021575623", "@fin": "2010-12-31", "@num": "2", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381171", "@fin": "2011-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074231", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947657", "@fin": "2013-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418394", "@fin": "2015-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574485", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022112", "@fin": "2015-03-22", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031600016", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843977", "@fin": "2016-11-23", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469597", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810834", "@fin": "2018-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429954", "@fin": "2018-02-10", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588949", "@fin": "2020-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-02-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468452", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046875865", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021557915", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1727
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 duodecies, Art. 44 terdecies
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L56
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
Art. L311-3, Art. L622-4
\n

-Code de l'environnement
Art. L515-19
\n

-Code rural
Art. L325-2, Art. L722-4
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447-0
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1648 A
\n

A modifié les dispositions suivantes :

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

A modifié les dispositions suivantes :

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 D
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1647 bis
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 decies, Art. 44 duodecies, Art. 44 terdecies, Art. 238 bis J, Art. 1383 B, Art. 1383 C, Art. 1383 H, Art. 1383 I, Art. 1407, Art. 1447, Art. 1447 bis, Art. 1449, Art. 1450, Art. 1451, Art. 1453, Art. 1454, Art. 1455, Art. 1456, Art. 1458, Art. 1459, Art. 1460, Art. 1461, Art. 1462, Art. 1463, Art. 1464, Art. 1464 A, Art. 1464 H, Art. 1464 I, Art. 1464 K, Art. 1466 A, Art. 1466 F, Art. 1467 A, Art. 1468, Art. 1469 A quater, Art. 1473, Art. 1476, Art. 1477, Art. 1478, Art. 1530, Art. 1601, Art. 1602 A, Art. 1647 C septies, Art. 1650, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 septies, Art. 1687, Art. 1724 quinquies, Art. 1730, Art. 1929 quater, Art. 1383 C bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1448, Art. 1464 E, Art. 1464 F, Art. 1464 J, Art. 1466 B, Art. 1466 B bis, Art. 1469, Art. 1469 B, Art. 1470, Art. 1471, Art. 1472, Art. 1472 A, Art. 1472 A bis, Art. 1474, Art. 1474 A, Art. 1478 bis, Art. 1479, Art. 1586 bis, Art. 1647 B nonies, Art. 1647 C, Art. 1647 C bis, Art. 1647 C ter, Art. 1647 C quater, Art. 1647 C quinquies, Art. 1647 C quinquies A, Art. 1647 C sexies, Art. 1647 E, Art. 1648 AA , Art. 1649-0, Art. 1648 D, Art. 1387 A
\n

A modifié les dispositions suivantes :

-Code du tourisme.
Art. L422-1, Art. L422-2, Art. L422-11
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code du cinéma et de l'image animée
Art. L335-1, Art. L335-2
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447, Art. 1647 B sexies, Art. 1467, Art. 1518 bis, Sct.I bis : Cotisation sur la valeur ajoutée des entreprises., Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 septies, Art. 1586 octies, Art. 1586 nonies, Art. 1649 quater B quater, Art. 1679 septies, Art. 1681 septies, Art. 1647, Art. 1770 decies, Art. 1635-0 quinquies, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1599 quater A, Art. 1649 A ter, Art. 1736, Art. 1599 quater B, Art. 1518 A
\n

-Loi n° 99-1172 du 30 décembre 1999
Art. 43
\n

-Code général des impôts, CGI.
Art. 1640 B, Art. 1640 C, Art. 1648 A, Art. 1648 AC, Art. 1647 C quinquies B
\n

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

-Code général des impôts, CGI.
Art. 1449, Art. 1451, Art. 1452, Art. 1457, Art. 1458, Art. 1459, Art. 1460, Art. 1464 A, Art. 1464 I, Art. 1464 B, Art. 1464 C, Art. 1464 D, Art. 1464 H, Art. 1464 K, Art. 1461, Art. 1465, Art. 1465 A, Art. 1466, Art. 1466 A, Art. 1466 C, Art. 1466 D, Art. 1466 F, Art. 1468, Art. 1469 A quater, Art. 1472 A ter, Art. 1473, Art. 1478, Art. 1647 bis, Art. 1518 B, Art. 1635 sexies, Art. 1647 D
\n

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

-Code général des impôts, CGI.
Art. 1727, Art. 1636 B octies, Art. 1636 C, Art. 1607 bis, Art. 1607 ter, Art. 1608, Art. 1609, Art. 1609 B, Art. 1609 C, Art. 1609 D, Art. 1609 F, Art. 39, Art. 238 bis HW, Art. 1383 D, Art. 1383 F, Art. 1599 quinquies, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 quinquies
\n

-Loi n° 2005-781 du 13 juillet 2005
Art. 67
\n

-Livre des procédures fiscales
Art. L56, Art. L169 A, Art. L173, Art. L174, Art. L253, Art. L265
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 E
\n

2. 1. 2.L'Etat compense, chaque année, les pertes de recettes résultant, pour les collectivités territoriales et les établissements publics de coopération intercommunale dotés d'une fiscalité propre, de l'exonération de cotisation sur la valeur ajoutée des entreprises prévue au III de l'article 1586 nonies du code général des impôts, à l'exception de l'exonération prévue au 3° de l'article 1459 et de celle afférente aux établissements mentionnés au I quinquies A de l'article 1466 A et de l'abattement prévu au IV de l'article 1586 nonies du même code.
2. 1. 3. Les entreprises dont le chiffre d'affaires réalisé au cours de l'année 2009 est supérieur à 152 500 euros doivent déclarer, dans les conditions prévues au II de l'article 1586 octies du code général des impôts et au plus tard le deuxième jour ouvré suivant le 1er mai 2010, le montant et les éléments de calcul de la valeur ajoutée produite au cours de l'année 2009 lorsque l'exercice coïncide avec l'année civile ou au cours de la période mentionnée au I de l'article 1586 quinquies du même code dans les autres cas, ainsi que les effectifs salariés.
Le chiffre d'affaires réalisé et la valeur ajoutée produite s'entendent de ceux déterminés conformément aux articles 1586 ter à 1586 sexies du même code.

2. 1. 8. Pour l'application de l'article 1679 septies du même code en 2010, la condition relative au montant de la cotisation sur la valeur ajoutée des entreprises de l'année précédant celle de l'imposition mentionnée au premier alinéa du même article ne s'applique pas.
Toutefois, les redevables sont dispensés du paiement de l'acompte si celui-ci est inférieur à 500 euros.

3. 9. Au titre de l'année 2010, l'imposition forfaitaire sur les entreprises de réseaux prévue à l'article 1635-0 quinquies du code général des impôts ainsi qu'un prélèvement supplémentaire de 1, 5 % en sus de cette imposition sont perçus au profit du budget général de l'Etat.

5. 2. Par exception aux dispositions de la première phrase du deuxième alinéa de l'article 1679 quinquies du même code, le montant de l'acompte de cotisation foncière des entreprises due en 2010 est égal à 10 % des cotisations de taxe professionnelle mises en recouvrement l'année précédente.
Le redevable qui estime que le montant de la cotisation foncière des entreprises due au titre de l'année 2010 est inférieur à 20 % des cotisations de taxe professionnelle mises en recouvrement au titre de l'année 2009 peut réduire sous sa responsabilité le montant de l'acompte en remettant au comptable du Trésor, chargé du recouvrement de la cotisation foncière des entreprises du lieu d'imposition, quinze jours avant la date d'exigibilité de l'acompte, une déclaration indiquant le montant de la cotisation foncière des entreprises qu'il estime dû au titre de l'année 2010.
La majoration prévue au 1 de l'article 1730 du même code s'applique sur les sommes non réglées si, à la suite de la mise en recouvrement du rôle de cotisation foncière des entreprises, la déclaration visée au deuxième alinéa du présent 5. 2. s'avère inexacte de plus de 10 %.

5. 3. Dispositions diverses relatives à la fiscalité directe locale.

5. 3. 1. Prélèvement en 2010 sur le produit des usines nucléaires.

Pour les impositions établies au titre de 2010, lorsqu'une usine nucléaire est implantée sur le territoire d'une collectivité territoriale ou d'un établissement public de coopération intercommunale à fiscalité propre, il est opéré directement au profit de l'Etat un prélèvement égal, pour chaque collectivité ou établissement public concerné, au produit correspondant au tiers des bases de taxe foncière sur les propriétés bâties afférentes à l'usine nucléaire déterminées au titre de l'année multiplié par le taux de cette taxe, applicable pour les impositions perçues au titre de cette même année au profit de cette collectivité ou de cet établissement.

5. 3. 2. Régime des délibérations et régime transitoire en matière d'exonérations.

I.-Les délibérations prises, conformément aux articles 1464 C, 1466 et 1639 A bis du code général des impôts, par les conseils municipaux et les organes délibérants des établissements publics de coopération intercommunale à fiscalité propre, applicables pour les impositions à la taxe professionnelle établies au titre de l'année 2009, s'appliquent à compter de l'année 2010 aux impositions de cotisation foncière des entreprises et, dans les conditions prévues à l'article 1586 nonies du même code, aux impositions de cotisation sur la valeur ajoutée des entreprises. Ces délibérations peuvent être rapportées, dans les conditions prévues au I de l'article 1639 A bis du même code, pour les impositions établies au titre de l'année 2011.
Les délibérations prises, conformément aux articles 1464 C, 1466 et 1639 A bis du même code, par les conseils généraux et les conseils régionaux, applicables pour les impositions à la taxe professionnelle établies au titre de l'année 2009, s'appliquent, à compter de 2010, aux impositions de cotisation sur la valeur ajoutée des entreprises dans les conditions prévues à l'article 1586 nonies du même code. Ces délibérations peuvent être rapportées, dans les conditions prévues au I de l'article 1639 A bis ou à l'article 1466 du même code, pour les impositions établies au titre de l'année 2011.

II.-Les établissements ayant bénéficié d'une exonération ou d'un abattement de taxe professionnelle au titre de la part perçue par une commune ou par un établissement public de coopération intercommunale à fiscalité propre en application des articles 1464 B à 1464 D et 1465 à 1466 F du code général des impôts en vigueur au 31 décembre 2009 et dont le terme n'est pas atteint à cette date bénéficient, pour la durée de la période d'exonération ou d'abattement restant à courir et sous réserve que les conditions fixées, selon le cas, par les articles 1464 B à 1464 D et 1465 à 1466 F du même code dans leur rédaction en vigueur au 31 décembre 2009 demeurent satisfaites, d'une exonération ou d'un abattement de la part de cotisation foncière des entreprises perçue par cette commune ou par cet établissement public et, pour l'imposition à la cotisation sur la valeur ajoutée des entreprises, d'une exonération ou d'un abattement de leur valeur ajoutée pour sa fraction taxée au profit de cette commune ou de cet établissement.
Les établissements ayant bénéficié d'une exonération ou d'un abattement de taxe professionnelle au titre de la part perçue par un département ou par une région en application des articles 1464 B à 1464 D et 1465 à 1466 F du même code en vigueur au 31 décembre 2009 et dont le terme n'est pas atteint à cette date bénéficient, pour la durée de la période d'exonération ou d'abattement restant à courir et sous réserve que les conditions fixées, selon le cas, par les articles 1464 B à 1464 D et 1465 à 1466 F du même code dans leur rédaction en vigueur au 31 décembre 2009 demeurent satisfaites, d'une exonération ou d'un abattement de leur valeur ajoutée, pour l'imposition à la cotisation sur la valeur ajoutée des entreprises, pour sa fraction taxée au profit de ce département ou de cette région.

Le bénéfice des exonérations et des abattements de cotisation foncière des entreprises et de cotisation sur la valeur ajoutée des entreprises prévus au présent II est, le cas échéant, subordonné au respect du même règlement communautaire que celui appliqué pour l'exonération de taxe professionnelle dont l'établissement bénéficie au 31 décembre 2009.

Pour les établissements mentionnés au présent II dont l'exonération ou l'abattement au 1er janvier 2009 est partiel, l'exonération de cotisation sur la valeur ajoutée des entreprises s'applique dans la même proportion.

III.-L'Etat compense, chaque année, les pertes de recettes résultant pour les collectivités territoriales et les établissements publics de coopération intercommunale dotés d'une fiscalité propre des exonérations de cotisation sur la valeur ajoutée prévues au II et afférentes aux établissements bénéficiant, au 31 décembre 2009, d'une exonération ou d'un abattement de taxe professionnelle en application de l'article 1465 A, des I ter, I quater, I quinquies et I sexies de l'article 1466 A, des articles 1466 B à 1466 C et de l'article 1466 F du code général des impôts.

5. 3. 5. Il est effectué en 2010 un prélèvement au profit de l'Etat sur le produit de la taxe prévue par l'article 1600 du code général des impôts. Ce prélèvement est égal, pour chaque chambre de commerce et d'industrie, au produit obtenu en multipliant la base imposable de France Télécom au titre de 2010 dans le ressort de chaque chambre de commerce et d'industrie par le taux applicable en 2002 de la taxe additionnelle à la taxe professionnelle prévue par l'article 1600 du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009.A compter de 2011, le prélèvement mentionné au second alinéa du 5. 3. 4. est égal à celui opéré en 2010.

6. 1. 30. Pour l'application de l'article 1647 bis du code général des impôts en 2010, les bases d'imposition prises en compte sont les bases d'imposition retenues pour le calcul de la taxe professionnelle diminuées de la valeur locative des équipements et biens mobiliers.
Pour l'application de l'article 1647 bis du même code en 2011, la base d'imposition prise en compte au titre de 2009 est la base d'imposition retenue selon les modalités prévues à l'alinéa précédent. La base d'imposition prise en compte au titre de 2010 est la base d'imposition retenue pour le calcul de la cotisation foncière des entreprises.

6. 1. 33. Pour l'application de l'article 1518 B du code général des impôts en 2010, la valeur locative des immobilisations corporelles retenue l'année précédant l'une des opérations mentionnées à cet article s'entend de la valeur locative retenue pour le calcul de la taxe professionnelle des seuls biens passibles de taxe foncière, à l'exclusion des biens exonérés de taxe foncière sur les propriétés bâties en application des 11° et 12° de l'article 1382 du même code.

6. 2. Dispositions relatives aux établissements publics fonciers.

6. 2. 1.I.-Pour l'application des I et II de l'article 1636 B octies du code général des impôts aux impositions établies au titre de 2010 :

a) Les produits de taxes spéciales d'équipement sont répartis entre les taxes foncières, la taxe d'habitation et la cotisation foncière des entreprises proportionnellement aux recettes que les taxes foncières, la taxe d'habitation et la taxe professionnelle ont procurées l'année précédente à l'ensemble des communes et de leurs groupements situés dans le ressort de chaque établissement public foncier ;

b) Le taux de la taxe additionnelle de cotisation foncière des entreprises est obtenu en divisant le produit de la taxe additionnelle déterminé au a concernant la taxe professionnelle par les bases afférentes à la cotisation foncière des entreprises.
Les bases de cotisation foncière des entreprises s'entendent des bases de l'année 2010 calculées en faisant application des délibérations relatives aux exonérations et abattements prévues au I du 5. 3. 2. du présent article.

II.-Pour l'application des III et IV de l'article 1636 B octies du code général des impôts aux impositions établies au titre de l'année 2010, le produit fiscal à recouvrer dans chacune des communes membres est réparti entre les taxes foncières, la taxe d'habitation et la cotisation foncière des entreprises au prorata, pour les taxes foncières et la taxe d'habitation, des produits prévus par le III du même article 1636 B octies et, pour la cotisation foncière des entreprises, de la somme des montants de la compensation relais communale et, le cas échéant, intercommunale, prévus par le 1 du II de l'article 1640 B du même code et afférents aux établissements situés sur le territoire de la commune.

III.-Pour l'application aux impositions établies au titre de l'année 2011 des I et II de l'article 1636 B octies du même code, les recettes de cotisation foncière des entreprises afférentes à chaque commune ou établissement public de coopération intercommunale s'entendent des recettes de cette taxe perçues au profit du budget général de l'Etat afférentes aux établissements situés sur le territoire de cette commune ou de cet établissement public.

IV.-Pour l'application aux impositions établies au titre de l'année 2011 du IV de l'article 1636 B octies du même code, les taux de cotisation foncière des entreprises de l'année précédente s'entendent des taux de référence définis au I de l'article 1640 C du même code.

11. Il est institué un prélèvement sur les recettes de l'Etat compensant les pertes de recettes résultant, pour les communes et les établissements publics de coopération intercommunale dotés d'une fiscalité propre, des dispositions du dernier alinéa du II de l'article 1478 du code général des impôts.

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I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la cotisation foncière des entreprises pour les mois restant à courir, sauf en cas de cession de l'activité exercée dans l'établissement ou en cas de transfert d'activité.

Lorsqu'au titre d'une année une cotisation de taxe professionnelle des entreprises a été émise au nom d'une personne autre que le redevable légal de l'impôt, l'imposition de ce dernier, au titre de la même année, est établie au profit de l'Etat dans la limite du dégrèvement accordé au contribuable imposé à tort.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les recettes réalisées au cours de cette même année, ajustées pour correspondre à une année pleine.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

III. – Pour les établissements produisant de l'énergie électrique la cotisation foncière des entreprises est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après la valeur locative de cette année, corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

Sous réserve des dispositions du deuxième alinéa du I, l'organisme reste redevable de la cotisation foncière des entreprises au titre de l'année au cours de laquelle il remplit les conditions prévues au premier alinéa du 1 bis de l'article 206, lorsqu'il ne les remplissait pas l'année précédente.

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Modifications effectuées en conséquence de l'article 2. 7. 1 de la loi n° 2009-1673 du 30 décembre 2009.

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L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

Lorsqu'au titre d'une année une cotisation foncière des entreprises a été émise au nom d'une personne autre que le redevable légal de l'impôt, l'imposition de ce dernier, au titre de la même année, est établie au profit de l'Etat dans la limite du dégrèvement accordé au contribuable imposé à tort.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les recettes réalisées au cours de cette même année, ajustées pour correspondre à une année pleine.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

" } }, "LEGIARTI000023380811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380811", "URL": "article/LEGI/ARTI/00/00/23/38/08/LEGIARTI000023380811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2. 7. 1 de la loi n° 2009-1673 du 30 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023727722", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023363906", "@num": "40", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000051173327", "@num": "89", "#text": "LOI n°2025-127 du 14 février 2025 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191801", "@fin": "2999-01-01", "#text": "Annualité de la taxe", "@debut": "1975-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179815", "@fin": "2999-01-01", "#text": "V : Etablissement de la taxe", "@debut": "1975-07-31" } ] }, "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": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les biens passibles de taxe foncière dont le redevable a disposé au 31 décembre de la première année d'activité.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Abrogé.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

Sur décision de l'organe délibérant de la commune ou de l'établissement public de coopération intercommunale, cette disposition s'applique également aux parcs d'attractions et de loisirs exerçant une activité saisonnière.

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art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000021641211", "@num": "67", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 67 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000021641546", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000023347067", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023380956", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380950", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641694", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641245", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641746", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641799", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020951479", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202262", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380872", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641797", "@num": "1447 bis", "#text": "Code général des impôts, CGI. - art. 1447 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640942", "@num": "1447-0", "#text": "Code général des impôts, CGI. - art. 1447-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306129", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641521", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334463", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641792", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641789", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641784", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641739", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641507", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373352", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380870", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380867", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334770", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641781", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641779", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380865", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023361664", "#text": "Code général des impôts, CGI. - art. 1464 B, v. 12.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334456", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306161", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306162", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641452", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202221", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364785", "#text": "Code général des impôts, CGI. - art. 1464 K, v. 2.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202209", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260080", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380844", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035834", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035831", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640959", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380839", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334454", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058911", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312092", "@num": "1469 B", "#text": "Code général des impôts, CGI. - art. 1469 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306224", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306226", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306227", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306228", "@num": "1472 A", "#text": "Code général des impôts, CGI. - art. 1472 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "Code général des impôts, CGI. - art. 1472 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641358", "@num": "1472 A ter", "#text": "Code général des impôts, CGI. - art. 1472 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380823", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306236", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306237", "@num": "1474 A", "#text": "Code général des impôts, CGI. - art. 1474 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380821", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358397", "#text": "Code général des impôts, CGI. - art. 1477, v. 8.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380811", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306242", "@num": "1478 bis", "#text": "Code général des impôts, CGI. - art. 1478 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312095", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380808", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358863", "#text": "Code général des impôts, CGI. - art. 1518 bis, v. 27.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381063", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381058", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381054", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381051", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381026", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641772", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "Code général des impôts, CGI. - art. 1586 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380908", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380911", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380918", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641654", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380913", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380876", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373385", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358436", "#text": "Code général des impôts, CGI. - art. 1599 quater B, v. 1.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023369625", "#text": "Code général des impôts, CGI. - art. 1599 quinquies, v. 5.1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517390", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370713", "#text": "Code général des impôts, CGI. - art. 1602 A, v. 10.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641303", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641301", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641299", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023360481", "#text": "Code général des impôts, CGI. - art. 1609 B, v. 5.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202053", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202048", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359096", "#text": "Code général des impôts, CGI. - art. 1609 F, v. 3.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358918", "#text": "Code général des impôts, CGI. - art. 1609, v. 7.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000023359362", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies, v. 1.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023367497", "#text": "Code général des impôts, CGI. - art. 1636 B octies, v. 19.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202004", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381163", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381113", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380893", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380931", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058690", "@num": "1647 C bis", "#text": "Code général des impôts, CGI. - art. 1647 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306881", "@num": "1647 C quater", "#text": "Code général des impôts, CGI. - art. 1647 C quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675571", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380929", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380797", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306877", "@num": "1647 C ter", "#text": "Code général des impôts, CGI. - art. 1647 C ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380795", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378669", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023360270", "#text": "Code général des impôts, CGI. - art. 1648 AA, v. 11.1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378663", "@num": "1648 AC", "#text": "Code général des impôts, CGI. - art. 1648 AC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312034", "@num": "1648 D", "#text": "Code général des impôts, CGI. - art. 1648 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641598", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380887", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306912", "@num": "1649-0", "#text": "Code général des impôts, CGI. - art. 1649-0 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178409", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380791", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380885", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023376503", "#text": "Code général des impôts, CGI. - art. 1681 quater A, v. 6.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658074", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178494", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641706", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641325", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023376521", "#text": "Code général des impôts, CGI. - art. 1730, v. 9.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381020", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380881", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641699", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641249", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641760", "@num": "238 bis J", "#text": "Code général des impôts, CGI. - art. 238 bis J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378275", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641768", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023360642", "#text": "Code général des impôts, CGI. - art. 44 duodecies, v. 5.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380986", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380981", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023360637", "#text": "Code général des impôts, CGI. - art. 44 terdecies, v. 3.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177865", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641192", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641190", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177782", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641157", "@num": "L325-2", "#text": "Code rural et de la pêche maritime - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641154", "@num": "L722-4", "#text": "Code rural et de la pêche maritime - art. L722-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264762", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023265328", "@num": "L622-4", "#text": "Code de la sécurité sociale. - art. L622-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641132", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641142", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641147", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259632", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022496082", "@num": "L515-19", "#text": "Code de l'environnement - art. L515-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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" }, { "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021712103", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021711877", "@fin": "2999-01-01", "#text": "I. Impôts et ressources autorisés", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575603", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575609", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021575623", "@fin": "2010-12-31", "@num": "2", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381171", "@fin": "2011-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074231", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947657", "@fin": "2013-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418394", "@fin": "2015-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574485", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022112", "@fin": "2015-03-22", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031600016", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843977", "@fin": "2016-11-23", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469597", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810834", "@fin": "2018-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429954", "@fin": "2018-02-10", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588949", "@fin": "2020-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-02-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468452", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046875865", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021557915", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Loi n° 95-115 du 4 février 1995
\nArt. 42 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1727\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 duodecies, Art. 44 terdecies
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L56
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
Art. L311-3, Art. L622-4
\n

-Code de l'environnement
Art. L515-19
\n

-Code rural
Art. L325-2, Art. L722-4
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447-0
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1648 A
\n

A modifié les dispositions suivantes :

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

A modifié les dispositions suivantes :

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 D
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1647 bis
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 decies, Art. 44 duodecies, Art. 44 terdecies, Art. 238 bis J, Art. 1383 B, Art. 1383 C, Art. 1383 H, Art. 1383 I, Art. 1407, Art. 1447, Art. 1447 bis, Art. 1449, Art. 1450, Art. 1451, Art. 1453, Art. 1454, Art. 1455, Art. 1456, Art. 1458, Art. 1459, Art. 1460, Art. 1461, Art. 1462, Art. 1463, Art. 1464, Art. 1464 A, Art. 1464 H, Art. 1464 I, Art. 1464 K, Art. 1466 A, Art. 1466 F, Art. 1467 A, Art. 1468, Art. 1469 A quater, Art. 1473, Art. 1476, Art. 1477, Art. 1478, Art. 1530, Art. 1601, Art. 1602 A, Art. 1647 C septies, Art. 1650, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 septies, Art. 1687, Art. 1724 quinquies, Art. 1730, Art. 1929 quater, Art. 1383 C bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1448, Art. 1464 E, Art. 1464 F, Art. 1464 J, Art. 1466 B, Art. 1466 B bis, Art. 1469, Art. 1469 B, Art. 1470, Art. 1471, Art. 1472, Art. 1472 A, Art. 1472 A bis, Art. 1474, Art. 1474 A, Art. 1478 bis, Art. 1479, Art. 1586 bis, Art. 1647 B nonies, Art. 1647 C, Art. 1647 C bis, Art. 1647 C ter, Art. 1647 C quater, Art. 1647 C quinquies, Art. 1647 C quinquies A, Art. 1647 C sexies, Art. 1647 E, Art. 1648 AA, Art. 1649-0, Art. 1648 D, Art. 1387 A
\n

A modifié les dispositions suivantes :

-Code du tourisme.
Art. L422-1, Art. L422-2, Art. L422-11
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code du cinéma et de l'image animée
Art. L335-1, Art. L335-2
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447, Art. 1647 B sexies, Art. 1467, Art. 1518 bis, Sct. I bis : Cotisation sur la valeur ajoutée des entreprises., Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 septies, Art. 1586 octies, Art. 1586 nonies, Art. 1649 quater B quater, Art. 1679 septies, Art. 1681 septies, Art. 1647, Art. 1770 decies, Art. 1635-0 quinquies, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1599 quater A, Art. 1649 A ter, Art. 1736, Art. 1599 quater B, Art. 1518 A
\n

-Loi n° 99-1172 du 30 décembre 1999
Art. 43
\n

-Code général des impôts, CGI.
Art. 1640 B, Art. 1640 C, Art. 1648 A, Art. 1648 AC, Art. 1647 C quinquies B
\n

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

-Code général des impôts, CGI.
Art. 1449, Art. 1451, Art. 1452, Art. 1457, Art. 1458, Art. 1459, Art. 1460, Art. 1464 A, Art. 1464 I, Art. 1464 B, Art. 1464 C, Art. 1464 D, Art. 1464 H, Art. 1464 K, Art. 1461, Art. 1465, Art. 1465 A, Art. 1466, Art. 1466 A, Art. 1466 C, Art. 1466 D, Art. 1466 F, Art. 1468, Art. 1469 A quater, Art. 1472 A ter, Art. 1473, Art. 1478, Art. 1647 bis, Art. 1518 B, Art. 1635 sexies, Art. 1647 D
\n

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

-Code général des impôts, CGI.
Art. 1727, Art. 1636 B octies, Art. 1636 C, Art. 1607 bis, Art. 1607 ter, Art. 1608, Art. 1609, Art. 1609 B, Art. 1609 C, Art. 1609 D, Art. 1609 F, Art. 39, Art. 238 bis HW, Art. 1383 D, Art. 1383 F, Art. 1599 quinquies, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 quinquies
\n

-Loi n° 2005-781 du 13 juillet 2005
Art. 67
\n

-Livre des procédures fiscales
Art. L56, Art. L169 A, Art. L173, Art. L174, Art. L253, Art. L265
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 E
\n

2.1.2. L'Etat compense, chaque année, les pertes de recettes résultant, pour les collectivités territoriales et les établissements publics de coopération intercommunale dotés d'une fiscalité propre, de l'exonération de cotisation sur la valeur ajoutée des entreprises prévue au III de l'article 1586 nonies du code général des impôts, à l'exception de l'exonération prévue au 3° de l'article 1459 et de celle afférente aux établissements mentionnés au I quinquies A de l'article 1466 A et de l'abattement prévu au IV de l'article 1586 nonies du même code.
2.1.3. Les entreprises dont le chiffre d'affaires réalisé au cours de l'année 2009 est supérieur à 152 500 euros doivent déclarer, dans les conditions prévues au II de l'article 1586 octies du code général des impôts et au plus tard le deuxième jour ouvré suivant le 1er mai 2010, le montant et les éléments de calcul de la valeur ajoutée produite au cours de l'année 2009 lorsque l'exercice coïncide avec l'année civile ou au cours de la période mentionnée au I de l'article 1586 quinquies du même code dans les autres cas, ainsi que les effectifs salariés.
Le chiffre d'affaires réalisé et la valeur ajoutée produite s'entendent de ceux déterminés conformément aux articles 1586 ter à 1586 sexies du même code.

2.1.8. Pour l'application de l'article 1679 septies du même code en 2010, la condition relative au montant de la cotisation sur la valeur ajoutée des entreprises de l'année précédant celle de l'imposition mentionnée au premier alinéa du même article ne s'applique pas.
Toutefois, les redevables sont dispensés du paiement de l'acompte si celui-ci est inférieur à 500 euros.

3.9. Au titre de l'année 2010, l'imposition forfaitaire sur les entreprises de réseaux prévue à l'article 1635-0 quinquies du code général des impôts ainsi qu'un prélèvement supplémentaire de 1,5 % en sus de cette imposition sont perçus au profit du budget général de l'Etat.

5.2. Par exception aux dispositions de la première phrase du deuxième alinéa de l'article 1679 quinquies du même code, le montant de l'acompte de cotisation foncière des entreprises due en 2010 est égal à 10 % des cotisations de taxe professionnelle mises en recouvrement l'année précédente.
Le redevable qui estime que le montant de la cotisation foncière des entreprises due au titre de l'année 2010 est inférieur à 20 % des cotisations de taxe professionnelle mises en recouvrement au titre de l'année 2009 peut réduire sous sa responsabilité le montant de l'acompte en remettant au comptable du Trésor, chargé du recouvrement de la cotisation foncière des entreprises du lieu d'imposition, quinze jours avant la date d'exigibilité de l'acompte, une déclaration indiquant le montant de la cotisation foncière des entreprises qu'il estime dû au titre de l'année 2010.
La majoration prévue au 1 de l'article 1730 du même code s'applique sur les sommes non réglées si, à la suite de la mise en recouvrement du rôle de cotisation foncière des entreprises, la déclaration visée au deuxième alinéa du présent 5.2. s'avère inexacte de plus de 10 %.

5.3. Dispositions diverses relatives à la fiscalité directe locale.

5.3.1. Prélèvement en 2010 sur le produit des usines nucléaires.

5.3.2. Régime des délibérations et régime transitoire en matière d'exonérations.

5.3.5. Il est effectué en 2010 un prélèvement au profit de l'Etat sur le produit de la taxe prévue par l'article 1600 du code général des impôts. Ce prélèvement est égal, pour chaque chambre de commerce et d'industrie, au produit obtenu en multipliant la base imposable de taxe professionnelle de France Télécom qui résulterait de l'application au titre de l'année 2010 des dispositions relatives à cette taxe dans leur version en vigueur au 31 décembre 2009 dans le ressort de chaque chambre de commerce et d'industrie par le taux applicable en 2002 de la taxe additionnelle à la taxe professionnelle prévue par l'article 1600 du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009. A compter de 2011, le prélèvement mentionné au second alinéa du 5.3.4. est égal à celui opéré en 2010.

6.1.30. Pour l'application de l'article 1647 bis du code général des impôts en 2010, les bases d'imposition prises en compte sont les bases d'imposition retenues pour le calcul de la taxe professionnelle diminuées de la valeur locative des équipements et biens mobiliers.
Pour l'application de l'article 1647 bis du même code en 2011, la base d'imposition prise en compte au titre de 2009 est la base d'imposition retenue selon les modalités prévues à l'alinéa précédent. La base d'imposition prise en compte au titre de 2010 est la base d'imposition retenue pour le calcul de la cotisation foncière des entreprises.

6.1.33. Pour l'application de l'article 1518 B du code général des impôts en 2010, la valeur locative des immobilisations corporelles retenue l'année précédant l'une des opérations mentionnées à cet article s'entend de la valeur locative retenue pour le calcul de la taxe professionnelle des seuls biens passibles de taxe foncière, à l'exclusion des biens exonérés de taxe foncière sur les propriétés bâties en application des 11° et 12° de l'article 1382 du même code.

6.2. Dispositions relatives aux établissements publics fonciers.

6.2.1. I.-Pour l'application des I et II de l'article 1636 B octies du code général des impôts aux impositions établies au titre de 2010 :

II.-Pour l'application des III et IV de l'article 1636 B octies du code général des impôts aux impositions établies au titre de l'année 2010, le produit fiscal à recouvrer dans chacune des communes membres est réparti entre les taxes foncières, la taxe d'habitation et la cotisation foncière des entreprises au prorata, pour les taxes foncières et la taxe d'habitation, des produits prévus par le III du même article 1636 B octies et, pour la cotisation foncière des entreprises, de la somme des montants de la compensation relais communale prévus par le 1 du II de l'article 1640 B du même code et afférents aux établissements situés sur le territoire de la commune.

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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Abrogé.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

Sur décision de l'organe délibérant de la commune ou de l'établissement public de coopération intercommunale, les dispositions du premier alinéa s'appliquent également aux parcs d'attractions et de loisirs exerçant une activité saisonnière.

" } }, "LEGIARTI000025074231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025074231", "URL": "article/LEGI/ARTI/00/00/25/07/42/LEGIARTI000025074231.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319051", "@num": "2", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000021641327", "@num": "42", "#text": "Loi n° 95-115 du 4 février 1995 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000025068817", "#text": "Loi n° 99-1172 du 30 décembre 1999 - 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art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000023380956", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380950", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063666", "#text": "Code général des impôts, CGI. - art. 1383 C bis, v. 3.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641245", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1383 F (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000025063838", "#text": "Code général des impôts, CGI. - art. 1383 H, v. 4.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641799", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020951479", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202262", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380872", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641797", "@num": "1447 bis", "#text": "Code général des impôts, CGI. - art. 1447 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640942", "@num": "1447-0", "#text": "Code général des impôts, CGI. - art. 1447-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306129", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641521", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334463", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641792", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641789", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188904", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641739", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641507", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373352", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380870", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380867", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069910", "#text": "Code général des impôts, CGI. - art. 1461, v. 12.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641781", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641779", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380865", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311653", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334456", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306161", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306162", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641452", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202221", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382139", "@num": "1464 K", "#text": "Code général des impôts, CGI. - art. 1464 K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073977", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260080", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063860", "#text": "Code général des impôts, CGI. - art. 1466 A, v. 22.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035834", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035831", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306195", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640959", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380839", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069908", "#text": "Code général des impôts, CGI. - art. 1468, v. 11.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058911", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312092", "@num": "1469 B", "#text": "Code général des impôts, CGI. - art. 1469 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306224", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306226", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306227", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306228", "@num": "1472 A", "#text": "Code général des impôts, CGI. - art. 1472 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "Code général des impôts, CGI. - art. 1472 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641358", "@num": "1472 A ter", "#text": "Code général des impôts, CGI. - art. 1472 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380823", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306236", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306237", "@num": "1474 A", "#text": "Code général des impôts, CGI. - art. 1474 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380821", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068179", "#text": "Code général des impôts, CGI. - art. 1477, v. 9.3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306242", "@num": "1478 bis", "#text": "Code général des impôts, CGI. - art. 1478 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069750", "#text": "Code général des impôts, CGI. - art. 1478, v. 14.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312095", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380808", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025057313", "#text": "Code général des impôts, CGI. - art. 1518 bis, v. 28.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381063", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381058", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381054", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381051", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381026", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641772", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "Code général des impôts, CGI. - art. 1586 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380908", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576953", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025070843", "#text": "Code général des impôts, CGI. - art. 1586 octies, v. 4.8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380918", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641654", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069928", "#text": "Code général des impôts, CGI. - art. 1586 sexies, v. 4.4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380876", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435853", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381646", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641233", "@num": "1599 quinquies", "#text": "Code général des impôts, CGI. - art. 1599 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517390", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381774", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641303", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041037", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641299", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381692", "@num": "1609", "#text": "Code général des impôts, CGI. - art. 1609 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382118", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188799", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188795", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381697", "@num": "1609 F", "#text": "Code général des impôts, CGI. - art. 1609 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068382", "#text": "Code général des impôts, CGI. - art. 1635 sexies, v. 13.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381711", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381346", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202004", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381163", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381113", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430111", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058690", "@num": "1647 C bis", "#text": "Code général des impôts, CGI. - art. 1647 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306881", "@num": "1647 C quater", "#text": "Code général des impôts, CGI. - art. 1647 C quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675571", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023408726", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380797", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306877", "@num": "1647 C ter", "#text": "Code général des impôts, CGI. - art. 1647 C ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068267", "#text": "Code général des impôts, CGI. - art. 1647 D, v. 7.5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025071721", "#text": "Code général des impôts, CGI. - art. 1647, v. 30.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025052226", "#text": "Code général des impôts, CGI. - art. 1648 A, v. 33.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664539", "@num": "1648 AA", "#text": "Code général des impôts, CGI. - art. 1648 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025052230", "#text": "Code général des impôts, CGI. - art. 1648 AC, v. 5.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312034", "@num": "1648 D", "#text": "Code général des impôts, CGI. - art. 1648 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641598", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025070826", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater, v. 10.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306912", "@num": "1649-0", "#text": "Code général des impôts, CGI. - art. 1649-0 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025071492", "#text": "Code général des impôts, CGI. - art. 1650, v. 5.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380791", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380885", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025070790", "#text": "Code général des impôts, CGI. - art. 1681 quinquies, v. 12.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178494", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641706", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410038", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024453186", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068480", "#text": "Code général des impôts, CGI. - art. 1770 decies, v. 2.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641699", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069499", "#text": "Code général des impôts, CGI. - art. 238 bis HW, v. 5.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641760", "@num": "238 bis J", "#text": "Code général des impôts, CGI. - art. 238 bis J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073912", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641768", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063806", "#text": "Code général des impôts, CGI. - art. 44 duodecies, v. 6.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380986", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063659", "#text": "Code général des impôts, CGI. - art. 44 octies A, v. 5.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381971", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430230", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000024429982", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166624", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177782", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390908", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641157", "@num": "L325-2", "#text": "Code rural et de la pêche maritime - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641154", "@num": "L722-4", "#text": "Code rural et de la pêche maritime - art. L722-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026799", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023265328", "@num": "L622-4", "#text": "Code de la sécurité sociale. - art. L622-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641132", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641142", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641147", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259632", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025058589", "#text": "Code de l'environnement - art. L515-19, v. 4.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGISCTA000021712103", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021711877", "@fin": "2999-01-01", "#text": "I. Impôts et ressources autorisés", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575603", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575609", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021575623", "@fin": "2010-12-31", "@num": "2", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381171", "@fin": "2011-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074231", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947657", "@fin": "2013-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418394", "@fin": "2015-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574485", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022112", "@fin": "2015-03-22", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031600016", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843977", "@fin": "2016-11-23", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469597", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810834", "@fin": "2018-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429954", "@fin": "2018-02-10", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588949", "@fin": "2020-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-02-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468452", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046875865", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021557915", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1727
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 duodecies, Art. 44 terdecies
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L56
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
Art. L311-3, Art. L622-4
\n

-Code de l'environnement
Art. L515-19
\n

-Code rural
Art. L325-2, Art. L722-4
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447-0
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1648 A
\n

A modifié les dispositions suivantes :

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

A modifié les dispositions suivantes :

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 D
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1647 bis
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 decies, Art. 44 duodecies, Art. 44 terdecies, Art. 238 bis J, Art. 1383 B, Art. 1383 C, Art. 1383 H, Art. 1383 I, Art. 1407, Art. 1447, Art. 1447 bis, Art. 1449, Art. 1450, Art. 1451, Art. 1453, Art. 1454, Art. 1455, Art. 1456, Art. 1458, Art. 1459, Art. 1460, Art. 1461, Art. 1462, Art. 1463, Art. 1464, Art. 1464 A, Art. 1464 H, Art. 1464 I, Art. 1464 K, Art. 1466 A, Art. 1466 F, Art. 1467 A, Art. 1468, Art. 1469 A quater, Art. 1473, Art. 1476, Art. 1477, Art. 1478, Art. 1530, Art. 1601, Art. 1602 A, Art. 1647 C septies, Art. 1650, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 septies, Art. 1687, Art. 1724 quinquies, Art. 1730, Art. 1929 quater, Art. 1383 C bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1448, Art. 1464 E, Art. 1464 F, Art. 1464 J, Art. 1466 B, Art. 1466 B bis, Art. 1469, Art. 1469 B, Art. 1470, Art. 1471, Art. 1472, Art. 1472 A, Art. 1472 A bis, Art. 1474, Art. 1474 A, Art. 1478 bis, Art. 1479, Art. 1586 bis, Art. 1647 B nonies, Art. 1647 C, Art. 1647 C bis, Art. 1647 C ter, Art. 1647 C quater, Art. 1647 C quinquies, Art. 1647 C quinquies A, Art. 1647 C sexies, Art. 1647 E, Art. 1648 AA, Art. 1649-0, Art. 1648 D, Art. 1387 A
\n

A modifié les dispositions suivantes :

-Code du tourisme.
Art. L422-1, Art. L422-2, Art. L422-11
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code du cinéma et de l'image animée
Art. L335-1, Art. L335-2
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447, Art. 1647 B sexies, Art. 1467, Art. 1518 bis, Sct. I bis : Cotisation sur la valeur ajoutée des entreprises., Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 septies, Art. 1586 octies, Art. 1586 nonies, Art. 1649 quater B quater, Art. 1679 septies, Art. 1681 septies, Art. 1647, Art. 1770 decies, Art. 1635-0 quinquies, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1599 quater A, Art. 1649 A ter, Art. 1736, Art. 1599 quater B, Art. 1518 A
\n

-Loi n° 99-1172 du 30 décembre 1999
Art. 43
\n

-Code général des impôts, CGI.
Art. 1640 B, Art. 1640 C, Art. 1648 A, Art. 1648 AC, Art. 1647 C quinquies B
\n

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

-Code général des impôts, CGI.
Art. 1449, Art. 1451, Art. 1452, Art. 1457, Art. 1458, Art. 1459, Art. 1460, Art. 1464 A, Art. 1464 I, Art. 1464 B, Art. 1464 C, Art. 1464 D, Art. 1464 H, Art. 1464 K, Art. 1461, Art. 1465, Art. 1465 A, Art. 1466, Art. 1466 A, Art. 1466 C, Art. 1466 D, Art. 1466 F, Art. 1468, Art. 1469 A quater, Art. 1472 A ter, Art. 1473, Art. 1478, Art. 1647 bis, Art. 1518 B, Art. 1635 sexies, Art. 1647 D
\n

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

-Code général des impôts, CGI.
Art. 1727, Art. 1636 B octies, Art. 1636 C, Art. 1607 bis, Art. 1607 ter, Art. 1608, Art. 1609, Art. 1609 B, Art. 1609 C, Art. 1609 D, Art. 1609 F, Art. 39, Art. 238 bis HW, Art. 1383 D, Art. 1383 F, Art. 1599 quinquies, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 quinquies
\n

-Loi n° 2005-781 du 13 juillet 2005
Art. 67
\n

-Livre des procédures fiscales
Art. L56, Art. L169 A, Art. L173, Art. L174, Art. L253, Art. L265
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 E
\n

\n
\n

A compter de 2012, la compensation des pertes de recettes pour chacune des mesures d'exonération donnant lieu aux compensations visées à l'alinéa précédent est égale, pour chaque collectivité ou groupement doté d'une fiscalité propre, au produit de la valeur ajoutée imposable au titre de l'année précédant celle du versement de la compensation, localisée en application du III de l'article 1586 octies du code général des impôts et exonérée en application de cette mesure pour la part revenant à la collectivité ou à l'établissement public doté d'une fiscalité propre bénéficiaire en application de ces mêmes mesures, par le taux mentionné au 2 du II de l'article 1586 ter du même code.

\n
\n

\n
\n
\n

\n
2.1.3. Les entreprises dont le chiffre d'affaires réalisé au cours de l'année 2009 est supérieur à 152 500 euros doivent déclarer, dans les conditions prévues au II de l'article 1586 octies du code général des impôts et au plus tard le deuxième jour ouvré suivant le 1er mai 2010, le montant et les éléments de calcul de la valeur ajoutée produite au cours de l'année 2009 lorsque l'exercice coïncide avec l'année civile ou au cours de la période mentionnée au I de l'article 1586 quinquies du même code dans les autres cas, ainsi que les effectifs salariés.
Le chiffre d'affaires réalisé et la valeur ajoutée produite s'entendent de ceux déterminés conformément aux articles 1586 ter à 1586 sexies du même code.

2.1.8. Pour l'application de l'article 1679 septies du même code en 2010, la condition relative au montant de la cotisation sur la valeur ajoutée des entreprises de l'année précédant celle de l'imposition mentionnée au premier alinéa du même article ne s'applique pas.
Toutefois, les redevables sont dispensés du paiement de l'acompte si celui-ci est inférieur à 500 euros.

3.9. Au titre de l'année 2010, l'imposition forfaitaire sur les entreprises de réseaux prévue à l'article 1635-0 quinquies du code général des impôts ainsi qu'un prélèvement supplémentaire de 1,5 % en sus de cette imposition sont perçus au profit du budget général de l'Etat.

5.2. Par exception aux dispositions de la première phrase du deuxième alinéa de l'article 1679 quinquies du même code, le montant de l'acompte de cotisation foncière des entreprises due en 2010 est égal à 10 % des cotisations de taxe professionnelle mises en recouvrement l'année précédente.
Le redevable qui estime que le montant de la cotisation foncière des entreprises due au titre de l'année 2010 est inférieur à 20 % des cotisations de taxe professionnelle mises en recouvrement au titre de l'année 2009 peut réduire sous sa responsabilité le montant de l'acompte en remettant au comptable du Trésor, chargé du recouvrement de la cotisation foncière des entreprises du lieu d'imposition, quinze jours avant la date d'exigibilité de l'acompte, une déclaration indiquant le montant de la cotisation foncière des entreprises qu'il estime dû au titre de l'année 2010.
La majoration prévue au 1 de l'article 1730 du même code s'applique sur les sommes non réglées si, à la suite de la mise en recouvrement du rôle de cotisation foncière des entreprises, la déclaration visée au deuxième alinéa du présent 5.2. s'avère inexacte de plus de 10 %.

5.3. Dispositions diverses relatives à la fiscalité directe locale.

5.3.1. Prélèvement en 2010 sur le produit des usines nucléaires.

5.3.2. Régime des délibérations et régime transitoire en matière d'exonérations.

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5.3.5. Il est effectué en 2010 un prélèvement au profit de l'Etat sur le produit de la taxe prévue par l'article 1600 du code général des impôts. Ce prélèvement est égal, pour chaque chambre de commerce et d'industrie, au produit obtenu en multipliant la base imposable de taxe professionnelle de France Télécom qui résulterait de l'application au titre de l'année 2010 des dispositions relatives à cette taxe dans leur version en vigueur au 31 décembre 2009 dans le ressort de chaque chambre de commerce et d'industrie par le taux applicable en 2002 de la taxe additionnelle à la taxe professionnelle prévue par l'article 1600 du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009. A compter de 2011, le prélèvement mentionné au second alinéa du 5.3.4. est égal à celui opéré en 2010.

6.1.30. Pour l'application de l'article 1647 bis du code général des impôts en 2010, les bases d'imposition prises en compte sont les bases d'imposition retenues pour le calcul de la taxe professionnelle diminuées de la valeur locative des équipements et biens mobiliers.
Pour l'application de l'article 1647 bis du même code en 2011, la base d'imposition prise en compte au titre de 2009 est la base d'imposition retenue selon les modalités prévues à l'alinéa précédent. La base d'imposition prise en compte au titre de 2010 est la base d'imposition retenue pour le calcul de la cotisation foncière des entreprises.

6.1.33. Pour l'application de l'article 1518 B du code général des impôts en 2010, la valeur locative des immobilisations corporelles retenue l'année précédant l'une des opérations mentionnées à cet article s'entend de la valeur locative retenue pour le calcul de la taxe professionnelle des seuls biens passibles de taxe foncière, à l'exclusion des biens exonérés de taxe foncière sur les propriétés bâties en application des 11° et 12° de l'article 1382 du même code.

6.2. Dispositions relatives aux établissements publics fonciers.

6.2.1. I.-Pour l'application des I et II de l'article 1636 B octies du code général des impôts aux impositions établies au titre de 2010 :

II.-Pour l'application des III et IV de l'article 1636 B octies du code général des impôts aux impositions établies au titre de l'année 2010, le produit fiscal à recouvrer dans chacune des communes membres est réparti entre les taxes foncières, la taxe d'habitation et la cotisation foncière des entreprises au prorata, pour les taxes foncières et la taxe d'habitation, des produits prévus par le III du même article 1636 B octies et, pour la cotisation foncière des entreprises, de la somme des montants de la compensation relais communale prévus par le 1 du II de l'article 1640 B du même code et afférents aux établissements situés sur le territoire de la commune.

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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2025-02-16", "@num": "1478", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202382", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La cotisation foncière des entreprises est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n'est pas due pour l'année de la création.

En cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au deuxième alinéa du II.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Abrogé.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les cafés, les discothèques, les établissements de spectacles ou de jeux ainsi que les établissements thermaux, exerçant une activité à caractère saisonnier, telle que définie par décret.

Sur décision de l'organe délibérant de la commune et de l'établissement public de coopération intercommunale, les dispositions du premier alinéa s'appliquent également aux parcs d'attractions et de loisirs exerçant une activité saisonnière.

" } }, "LEGIARTI000026947657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2013-12-31", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026947657", "URL": "article/LEGI/ARTI/00/00/26/94/76/LEGIARTI000026947657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Une nouvelle version de cet article modifié par la loi n° 2013-403 du 17 mai 2013 relative à l'élection des conseillers départementaux, des conseillers municipaux et des conseillers communautaires, et modifiant le calendrier électoral s’appliquera aux élections organisées en mars 2015 à l’occasion du prochain renouvellement général des conseils départementaux, y compris aux opérations préparatoires à ce scrutin (date indéterminée).

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319051", "@num": "2", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000021641327", "@num": "42", "#text": "Loi n° 95-115 du 4 février 1995 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000026890986", "#text": "Loi n° 99-1172 du 30 décembre 1999 - art. 43, v. 12.1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000021641527", "@num": "29", "#text": "Loi n° 2002-1575 du 30 décembre 2002 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000021641211", "@num": "67", "#text": "Loi n° 2005-781 du 13 juillet 2005 - art. 67 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000021641546", "@num": "85", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 85 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFARTI000025044642", "@num": "33", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026872695", "@num": "31", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "JORFARTI000026857142", "@num": "31", "#text": "LOI n° 2012-1509 du 29 décembre 2012 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000023380956", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380950", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076762", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641245", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1383 F (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000025076657", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641799", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020951479", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842052", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380872", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641797", "@num": "1447 bis", "#text": "Code général des impôts, CGI. - art. 1447 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640942", "@num": "1447-0", "#text": "Code général des impôts, CGI. - art. 1447-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306129", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641521", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334463", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641792", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641789", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188904", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641739", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641507", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576969", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380870", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380867", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092532", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641781", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641779", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380865", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311646", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311653", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334456", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306161", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306162", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641452", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202221", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382139", "@num": "1464 K", "#text": "Code général des impôts, CGI. - art. 1464 K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073977", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260080", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035834", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035831", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306195", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C", "@sens": "source", "@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": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640959", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380839", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092535", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058911", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312092", "@num": "1469 B", "#text": "Code général des impôts, CGI. - art. 1469 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306224", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306226", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306227", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306228", "@num": "1472 A", "#text": "Code général des impôts, CGI. - art. 1472 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "Code général des impôts, CGI. - art. 1472 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641358", "@num": "1472 A ter", "#text": "Code général des impôts, CGI. - art. 1472 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380823", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306236", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306237", "@num": "1474 A", "#text": "Code général des impôts, CGI. - art. 1474 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380821", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092016", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306242", "@num": "1478 bis", "#text": "Code général des impôts, CGI. - art. 1478 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312095", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380808", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876539", "#text": "Code général des impôts, CGI. - art. 1518 bis, v. 29.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381063", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381058", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381054", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381051", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381026", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026877814", "#text": "Code général des impôts, CGI. - art. 1530, v. 2.2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "Code général des impôts, CGI. - art. 1586 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000023380908", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892491", "#text": "Code général des impôts, CGI. - art. 1586 octies, v. 5.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380918", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641654", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292715", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380876", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842015", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842006", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641233", "@num": "1599 quinquies", "#text": "Code général des impôts, CGI. - art. 1599 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026879358", "#text": "Code général des impôts, CGI. - art. 1601, v. 36.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381774", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892969", "#text": "Code général des impôts, CGI. - art. 1607 bis, v. 5.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892987", "#text": "Code général des impôts, CGI. - art. 1607 ter, v. 6.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641299", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381692", "@num": "1609", "#text": "Code général des impôts, CGI. - art. 1609 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382118", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188799", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188795", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026893000", "#text": "Code général des impôts, CGI. - art. 1609 F, v. 4.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092028", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026893343", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies, v. 2.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026893052", "#text": "Code général des impôts, CGI. - art. 1636 B octies, v. 20.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026893079", "#text": "Code général des impôts, CGI. - art. 1636 C, v. 11.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@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": "LEGIARTI000026876342", "#text": "Code général des impôts, CGI. - art. 1640 B, v. 4.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026891750", "#text": "Code général des impôts, CGI. - art. 1640 C, v. 4.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430111", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058690", "@num": "1647 C bis", "#text": "Code général des impôts, CGI. - art. 1647 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306881", "@num": "1647 C quater", "#text": "Code général des impôts, CGI. - art. 1647 C quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675571", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023408726", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380797", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306877", "@num": "1647 C ter", "#text": "Code général des impôts, CGI. - art. 1647 C ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026890978", "#text": "Code général des impôts, CGI. - art. 1647 D, v. 9.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026877233", "#text": "Code général des impôts, CGI. - art. 1647, v. 32.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026875392", "#text": "Code général des impôts, CGI. - art. 1648 A, v. 34.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664539", "@num": "1648 AA", "#text": "Code général des impôts, CGI. - art. 1648 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026875405", "#text": "Code général des impôts, CGI. - art. 1648 AC, v. 7.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312034", "@num": "1648 D", "#text": "Code général des impôts, CGI. - art. 1648 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641598", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025169306", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306912", "@num": "1649-0", "#text": "Code général des impôts, CGI. - art. 1649-0 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092127", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380791", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380885", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178494", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641706", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947151", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946733", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641699", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092521", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641760", "@num": "238 bis J", "#text": "Code général des impôts, CGI. - art. 238 bis J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026889251", "#text": "Code général des impôts, CGI. - art. 39, v. 45.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641768", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076665", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380986", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076769", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381971", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430230", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026890684", "#text": "Livre des procédures fiscales - art. L253, v. 6.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166624", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177782", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390908", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641157", "@num": "L325-2", "#text": "Code rural et de la pêche maritime - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641154", "@num": "L722-4", "#text": "Code rural et de la pêche maritime - art. L722-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026799", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023265328", "@num": "L622-4", "#text": "Code de la sécurité sociale. - art. L622-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641132", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641142", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641147", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023259632", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076017", "@num": "L515-19", "#text": "Code de l'environnement - art. L515-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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" }, { "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021712103", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021711877", "@fin": "2999-01-01", "#text": "I. Impôts et ressources autorisés", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575603", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575609", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021575623", "@fin": "2010-12-31", "@num": "2", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381171", "@fin": "2011-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074231", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947657", "@fin": "2013-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418394", "@fin": "2015-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574485", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022112", "@fin": "2015-03-22", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031600016", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843977", "@fin": "2016-11-23", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469597", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810834", "@fin": "2018-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429954", "@fin": "2018-02-10", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588949", "@fin": "2020-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-02-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468452", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046875865", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021557915", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1727
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 duodecies, Art. 44 terdecies
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L56
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
Art. L311-3, Art. L622-4
\n

-Code de l'environnement
Art. L515-19
\n

-Code rural
Art. L325-2, Art. L722-4
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447-0
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1648 A
\n

A modifié les dispositions suivantes :

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

A modifié les dispositions suivantes :

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 D
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1647 bis
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 decies, Art. 44 duodecies, Art. 44 terdecies, Art. 238 bis J, Art. 1383 B, Art. 1383 C, Art. 1383 H, Art. 1383 I, Art. 1407, Art. 1447, Art. 1447 bis, Art. 1449, Art. 1450, Art. 1451, Art. 1453, Art. 1454, Art. 1455, Art. 1456, Art. 1458, Art. 1459, Art. 1460, Art. 1461, Art. 1462, Art. 1463, Art. 1464, Art. 1464 A, Art. 1464 H, Art. 1464 I, Art. 1464 K, Art. 1466 A, Art. 1466 F, Art. 1467 A, Art. 1468, Art. 1469 A quater, Art. 1473, Art. 1476, Art. 1477, Art. 1478, Art. 1530, Art. 1601, Art. 1602 A, Art. 1647 C septies, Art. 1650, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 septies, Art. 1687, Art. 1724 quinquies, Art. 1730, Art. 1929 quater, Art. 1383 C bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1448, Art. 1464 E, Art. 1464 F, Art. 1464 J, Art. 1466 B, Art. 1466 B bis, Art. 1469, Art. 1469 B, Art. 1470, Art. 1471, Art. 1472, Art. 1472 A, Art. 1472 A bis, Art. 1474, Art. 1474 A, Art. 1478 bis, Art. 1479, Art. 1586 bis, Art. 1647 B nonies, Art. 1647 C, Art. 1647 C bis, Art. 1647 C ter, Art. 1647 C quater, Art. 1647 C quinquies, Art. 1647 C quinquies A, Art. 1647 C sexies, Art. 1647 E, Art. 1648 AA, Art. 1649-0, Art. 1648 D, Art. 1387 A
\n

A modifié les dispositions suivantes :

-Code du tourisme.
Art. L422-1, Art. L422-2, Art. L422-11
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code du cinéma et de l'image animée
Art. L335-1, Art. L335-2
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447, Art. 1647 B sexies, Art. 1467, Art. 1518 bis, Sct. I bis : Cotisation sur la valeur ajoutée des entreprises., Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 septies, Art. 1586 octies, Art. 1586 nonies, Art. 1649 quater B quater, Art. 1679 septies, Art. 1681 septies, Art. 1647, Art. 1770 decies, Art. 1635-0 quinquies, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1599 quater A, Art. 1649 A ter, Art. 1736, Art. 1599 quater B, Art. 1518 A
\n

-Loi n° 99-1172 du 30 décembre 1999
Art. 43
\n

-Code général des impôts, CGI.
Art. 1640 B, Art. 1640 C, Art. 1648 A, Art. 1648 AC, Art. 1647 C quinquies B
\n

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

-Code général des impôts, CGI.
Art. 1449, Art. 1451, Art. 1452, Art. 1457, Art. 1458, Art. 1459, Art. 1460, Art. 1464 A, Art. 1464 I, Art. 1464 B, Art. 1464 C, Art. 1464 D, Art. 1464 H, Art. 1464 K, Art. 1461, Art. 1465, Art. 1465 A, Art. 1466, Art. 1466 A, Art. 1466 C, Art. 1466 D, Art. 1466 F, Art. 1468, Art. 1469 A quater, Art. 1472 A ter, Art. 1473, Art. 1478, Art. 1647 bis, Art. 1518 B, Art. 1635 sexies, Art. 1647 D
\n

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

-Code général des impôts, CGI.
Art. 1727, Art. 1636 B octies, Art. 1636 C, Art. 1607 bis, Art. 1607 ter, Art. 1608, Art. 1609, Art. 1609 B, Art. 1609 C, Art. 1609 D, Art. 1609 F, Art. 39, Art. 238 bis HW, Art. 1383 D, Art. 1383 F, Art. 1599 quinquies, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 quinquies
\n

-Loi n° 2005-781 du 13 juillet 2005
Art. 67
\n

-Livre des procédures fiscales
Art. L56, Art. L169 A, Art. L173, Art. L174, Art. L253, Art. L265
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 E
\n

2.1.3. Les entreprises dont le chiffre d'affaires réalisé au cours de l'année 2009 est supérieur à 152 500 euros doivent déclarer, dans les conditions prévues au II de l'article 1586 octies du code général des impôts et au plus tard le deuxième jour ouvré suivant le 1er mai 2010, le montant et les éléments de calcul de la valeur ajoutée produite au cours de l'année 2009 lorsque l'exercice coïncide avec l'année civile ou au cours de la période mentionnée au I de l'article 1586 quinquies du même code dans les autres cas, ainsi que les effectifs salariés.
Le chiffre d'affaires réalisé et la valeur ajoutée produite s'entendent de ceux déterminés conformément aux articles 1586 ter à 1586 sexies du même code.

2.1.8. Pour l'application de l'article 1679 septies du même code en 2010, la condition relative au montant de la cotisation sur la valeur ajoutée des entreprises de l'année précédant celle de l'imposition mentionnée au premier alinéa du même article ne s'applique pas.
Toutefois, les redevables sont dispensés du paiement de l'acompte si celui-ci est inférieur à 500 euros.

3.9. Au titre de l'année 2010, l'imposition forfaitaire sur les entreprises de réseaux prévue à l'article 1635-0 quinquies du code général des impôts ainsi qu'un prélèvement supplémentaire de 1,5 % en sus de cette imposition sont perçus au profit du budget général de l'Etat.

5.2. Par exception aux dispositions de la première phrase du deuxième alinéa de l'article 1679 quinquies du même code, le montant de l'acompte de cotisation foncière des entreprises due en 2010 est égal à 10 % des cotisations de taxe professionnelle mises en recouvrement l'année précédente.
Le redevable qui estime que le montant de la cotisation foncière des entreprises due au titre de l'année 2010 est inférieur à 20 % des cotisations de taxe professionnelle mises en recouvrement au titre de l'année 2009 peut réduire sous sa responsabilité le montant de l'acompte en remettant au comptable du Trésor, chargé du recouvrement de la cotisation foncière des entreprises du lieu d'imposition, quinze jours avant la date d'exigibilité de l'acompte, une déclaration indiquant le montant de la cotisation foncière des entreprises qu'il estime dû au titre de l'année 2010.
La majoration prévue au 1 de l'article 1730 du même code s'applique sur les sommes non réglées si, à la suite de la mise en recouvrement du rôle de cotisation foncière des entreprises, la déclaration visée au deuxième alinéa du présent 5.2. s'avère inexacte de plus de 10 %.

5.3. Dispositions diverses relatives à la fiscalité directe locale.

5.3.1. Prélèvement en 2010 sur le produit des usines nucléaires.

5.3.2. Régime des délibérations et régime transitoire en matière d'exonérations.

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\n

5.3.5. Il est effectué en 2010 un prélèvement au profit de l'Etat sur le produit de la taxe prévue par l'article 1600 du code général des impôts. Ce prélèvement est égal, pour chaque chambre de commerce et d'industrie, au produit obtenu en multipliant la base imposable de taxe professionnelle de France Télécom qui résulterait de l'application au titre de l'année 2010 des dispositions relatives à cette taxe dans leur version en vigueur au 31 décembre 2009 dans le ressort de chaque chambre de commerce et d'industrie par le taux applicable en 2002 de la taxe additionnelle à la taxe professionnelle prévue par l'article 1600 du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009. A compter de 2011, le prélèvement mentionné au second alinéa du 5.3.4. est égal à celui opéré en 2010.

6.1.30. Pour l'application de l'article 1647 bis du code général des impôts en 2010, les bases d'imposition prises en compte sont les bases d'imposition retenues pour le calcul de la taxe professionnelle diminuées de la valeur locative des équipements et biens mobiliers.
Pour l'application de l'article 1647 bis du même code en 2011, la base d'imposition prise en compte au titre de 2009 est la base d'imposition retenue selon les modalités prévues à l'alinéa précédent. La base d'imposition prise en compte au titre de 2010 est la base d'imposition retenue pour le calcul de la cotisation foncière des entreprises.

6.1.33. Pour l'application de l'article 1518 B du code général des impôts en 2010, la valeur locative des immobilisations corporelles retenue l'année précédant l'une des opérations mentionnées à cet article s'entend de la valeur locative retenue pour le calcul de la taxe professionnelle des seuls biens passibles de taxe foncière, à l'exclusion des biens exonérés de taxe foncière sur les propriétés bâties en application des 11° et 12° de l'article 1382 du même code.

6.2. Dispositions relatives aux établissements publics fonciers.

6.2.1. I.-Pour l'application des I et II de l'article 1636 B octies du code général des impôts aux impositions établies au titre de 2010 :

II.-Pour l'application des III et IV de l'article 1636 B octies du code général des impôts aux impositions établies au titre de l'année 2010, le produit fiscal à recouvrer dans chacune des communes membres est réparti entre les taxes foncières, la taxe d'habitation et la cotisation foncière des entreprises au prorata, pour les taxes foncières et la taxe d'habitation, des produits prévus par le III du même article 1636 B octies et, pour la cotisation foncière des entreprises, de la somme des montants de la compensation relais communale prévus par le 1 du II de l'article 1640 B du même code et afférents aux établissements situés sur le territoire de la commune.

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art. 1383 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076657", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641799", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020951479", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517751", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380872", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641797", "@num": "1447 bis", "#text": "Code général des impôts, CGI. - art. 1447 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640942", "@num": "1447-0", "#text": "Code général des impôts, CGI. - art. 1447-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306129", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641521", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334463", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641792", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641789", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188904", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641739", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641507", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576969", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380870", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380867", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092532", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641781", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641779", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380865", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311646", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311653", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334456", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306161", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306162", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641452", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202221", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382139", "@num": "1464 K", "#text": "Code général des impôts, CGI. - art. 1464 K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073977", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260080", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517714", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035834", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035831", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306195", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C", "@sens": "source", "@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": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640959", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380839", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092535", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058911", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312092", "@num": "1469 B", "#text": "Code général des impôts, CGI. - art. 1469 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306224", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306226", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306227", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306228", "@num": "1472 A", "#text": "Code général des impôts, CGI. - art. 1472 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "Code général des impôts, CGI. - art. 1472 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641358", "@num": "1472 A ter", "#text": "Code général des impôts, CGI. - art. 1472 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380823", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306236", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306237", "@num": "1474 A", "#text": "Code général des impôts, CGI. - art. 1474 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380821", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092016", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306242", "@num": "1478 bis", "#text": "Code général des impôts, CGI. - art. 1478 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312095", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380808", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948491", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517696", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517692", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517687", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517683", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517676", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641772", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "Code général des impôts, CGI. - art. 1586 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000027517645", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517654", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380918", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641654", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292715", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380876", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517634", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517625", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641233", "@num": "1599 quinquies", "#text": "Code général des impôts, CGI. - art. 1599 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948099", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381774", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949641", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949639", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641299", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381692", "@num": "1609", "#text": "Code général des impôts, CGI. - art. 1609 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382118", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188799", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188795", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949636", "@num": "1609 F", "#text": "Code général des impôts, CGI. - art. 1609 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092028", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517549", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949629", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949627", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@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": "LEGIARTI000026947978", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949559", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948202", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430111", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058690", "@num": "1647 C bis", "#text": "Code général des impôts, CGI. - art. 1647 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306881", "@num": "1647 C quater", "#text": "Code général des impôts, CGI. - art. 1647 C quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675571", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023408726", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380797", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306877", "@num": "1647 C ter", "#text": "Code général des impôts, CGI. - art. 1647 C ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517528", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947912", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664539", "@num": "1648 AA", "#text": "Code général des impôts, CGI. - art. 1648 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947914", "@num": "1648 AC", "#text": "Code général des impôts, CGI. - art. 1648 AC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312034", "@num": "1648 D", "#text": "Code général des impôts, CGI. - art. 1648 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641598", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517523", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306912", "@num": "1649-0", "#text": "Code général des impôts, CGI. - art. 1649-0 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092127", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380791", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380885", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178494", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641706", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947151", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946733", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641699", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517958", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641760", "@num": "238 bis J", "#text": "Code général des impôts, CGI. - art. 238 bis J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518420", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641768", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076665", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380986", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076769", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381971", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430230", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949701", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166624", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177782", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390908", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641157", "@num": "L325-2", "#text": "Code rural et de la pêche maritime - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641154", "@num": "L722-4", "#text": "Code rural et de la pêche maritime - art. L722-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026799", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023265328", "@num": "L622-4", "#text": "Code de la sécurité sociale. - art. L622-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641132", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641142", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641147", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026968809", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076017", "@num": "L515-19", "#text": "Code de l'environnement - art. L515-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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" }, { "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021712103", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021711877", "@fin": "2999-01-01", "#text": "I. Impôts et ressources autorisés", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575603", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575609", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021575623", "@fin": "2010-12-31", "@num": "2", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381171", "@fin": "2011-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074231", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947657", "@fin": "2013-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418394", "@fin": "2015-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027574485", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022112", "@fin": "2015-03-22", "@num": "2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031600016", "@fin": "2016-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843977", "@fin": "2016-11-23", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469597", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810834", "@fin": "2018-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429954", "@fin": "2018-02-10", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036588949", "@fin": "2020-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-02-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468452", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046875865", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021557915", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1727
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 duodecies, Art. 44 terdecies
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L56
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
Art. L311-3, Art. L622-4
\n

-Code de l'environnement
Art. L515-19
\n

-Code rural
Art. L325-2, Art. L722-4
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447-0
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1648 A
\n

A modifié les dispositions suivantes :

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

A modifié les dispositions suivantes :

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 D
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1647 bis
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 44 octies, Art. 44 octies A, Art. 44 decies, Art. 44 duodecies, Art. 44 terdecies, Art. 238 bis J, Art. 1383 B, Art. 1383 C, Art. 1383 H, Art. 1383 I, Art. 1407, Art. 1447, Art. 1447 bis, Art. 1449, Art. 1450, Art. 1451, Art. 1453, Art. 1454, Art. 1455, Art. 1456, Art. 1458, Art. 1459, Art. 1460, Art. 1461, Art. 1462, Art. 1463, Art. 1464, Art. 1464 A, Art. 1464 H, Art. 1464 I, Art. 1464 K, Art. 1466 A, Art. 1466 F, Art. 1467 A, Art. 1468, Art. 1469 A quater, Art. 1473, Art. 1476, Art. 1477, Art. 1478, Art. 1530, Art. 1601, Art. 1602 A, Art. 1647 C septies, Art. 1650, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 septies, Art. 1687, Art. 1724 quinquies, Art. 1730, Art. 1929 quater, Art. 1383 C bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1448, Art. 1464 E, Art. 1464 F, Art. 1464 J, Art. 1466 B, Art. 1466 B bis, Art. 1469, Art. 1469 B, Art. 1470, Art. 1471, Art. 1472, Art. 1472 A, Art. 1472 A bis, Art. 1474, Art. 1474 A, Art. 1478 bis, Art. 1479, Art. 1586 bis, Art. 1647 B nonies, Art. 1647 C, Art. 1647 C bis, Art. 1647 C ter, Art. 1647 C quater, Art. 1647 C quinquies, Art. 1647 C quinquies A, Art. 1647 C sexies, Art. 1647 E, Art. 1648 AA, Art. 1649-0, Art. 1648 D, Art. 1387 A
\n

A modifié les dispositions suivantes :

-Code du tourisme.
Art. L422-1, Art. L422-2, Art. L422-11
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code du cinéma et de l'image animée
Art. L335-1, Art. L335-2
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1447, Art. 1647 B sexies, Art. 1467, Art. 1518 bis, Sct. I bis : Cotisation sur la valeur ajoutée des entreprises., Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 septies, Art. 1586 octies, Art. 1586 nonies, Art. 1649 quater B quater, Art. 1679 septies, Art. 1681 septies, Art. 1647, Art. 1770 decies, Art. 1635-0 quinquies, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1599 quater A, Art. 1649 A ter, Art. 1736, Art. 1599 quater B, Art. 1518 A
\n

-Loi n° 99-1172 du 30 décembre 1999
Art. 43
\n

-Code général des impôts, CGI.
Art. 1640 B, Art. 1640 C, Art. 1648 A, Art. 1648 AC, Art. 1647 C quinquies B
\n

-Loi n° 2005-1719 du 30 décembre 2005
Art. 85
\n

-Loi n° 2002-1575 du 30 décembre 2002
Art. 29
\n

-Code général des impôts, CGI.
Art. 1449, Art. 1451, Art. 1452, Art. 1457, Art. 1458, Art. 1459, Art. 1460, Art. 1464 A, Art. 1464 I, Art. 1464 B, Art. 1464 C, Art. 1464 D, Art. 1464 H, Art. 1464 K, Art. 1461, Art. 1465, Art. 1465 A, Art. 1466, Art. 1466 A, Art. 1466 C, Art. 1466 D, Art. 1466 F, Art. 1468, Art. 1469 A quater, Art. 1472 A ter, Art. 1473, Art. 1478, Art. 1647 bis, Art. 1518 B, Art. 1635 sexies, Art. 1647 D
\n

-Loi n° 95-115 du 4 février 1995
Art. 42
\n

-Code général des impôts, CGI.
Art. 1727, Art. 1636 B octies, Art. 1636 C, Art. 1607 bis, Art. 1607 ter, Art. 1608, Art. 1609, Art. 1609 B, Art. 1609 C, Art. 1609 D, Art. 1609 F, Art. 39, Art. 238 bis HW, Art. 1383 D, Art. 1383 F, Art. 1599 quinquies, Art. 1679 quinquies, Art. 1681 quater A, Art. 1681 quinquies
\n

-Loi n° 2005-781 du 13 juillet 2005
Art. 67
\n

-Livre des procédures fiscales
Art. L56, Art. L169 A, Art. L173, Art. L174, Art. L253, Art. L265
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1466 E
\n

Au titre de 2012, à l'exclusion des compensations des exonérations de cotisation sur la valeur ajoutée des entreprises correspondant aux exonérations de cotisation foncière des entreprises mentionnées aux articles 1466 C et 1466 F du code général des impôts et au II de l'article 2 de la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse, les compensations calculées selon les modalités prévues à l'alinéa précédent sont minorées par application des taux d'évolution fixés au titre de 2009, 2010 et 2011, mentionnés à l'article L. 2335-3 du code général des collectivités territoriales, et du taux de minoration prévu pour 2012 au III de l'article 33 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012. Au titre de 2013, ces mêmes compensations, calculées selon les modalités prévues à l'alinéa précédent, sont minorées par application des taux d'évolution fixés au titre de 2009, 2010, 2011 et 2012 et du taux de minoration prévu pour 2013 au IV de l'article 31 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013. Au titre de 2014, ces mêmes compensations, calculées selon les modalités prévues à l'alinéa précédent, sont minorées par application des taux d'évolution fixés au titre de 2009, 2010, 2011, 2012 et 2013 et du taux de minoration prévu pour 2014 au IV de l'article 37 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014. Au titre de 2015, ces mêmes compensations, calculées selon les modalités prévues à l'alinéa précédent, sont minorées par application des taux d'évolution fixés depuis 2009 et du taux de minoration prévu pour 2015 au III de l'article 23 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015.

La métropole de Lyon est substituée de plein droit à la communauté urbaine de Lyon ainsi qu'au département du Rhône pour l'application du présent 2.1.2 dans le périmètre de la métropole de Lyon.

2.1.8. Pour l'application de l'article 1679 septies du même code en 2010, la condition relative au montant de la cotisation sur la valeur ajoutée des entreprises de l'année précédant celle de l'imposition mentionnée au premier alinéa du même article ne s'applique pas.
Toutefois, les redevables sont dispensés du paiement de l'acompte si celui-ci est inférieur à 500 euros.

3.9. Au titre de l'année 2010, l'imposition forfaitaire sur les entreprises de réseaux prévue à l'article 1635-0 quinquies du code général des impôts ainsi qu'un prélèvement supplémentaire de 1,5 % en sus de cette imposition sont perçus au profit du budget général de l'Etat.

5.2. Par exception aux dispositions de la première phrase du deuxième alinéa de l'article 1679 quinquies du même code, le montant de l'acompte de cotisation foncière des entreprises due en 2010 est égal à 10 % des cotisations de taxe professionnelle mises en recouvrement l'année précédente.
Le redevable qui estime que le montant de la cotisation foncière des entreprises due au titre de l'année 2010 est inférieur à 20 % des cotisations de taxe professionnelle mises en recouvrement au titre de l'année 2009 peut réduire sous sa responsabilité le montant de l'acompte en remettant au comptable du Trésor, chargé du recouvrement de la cotisation foncière des entreprises du lieu d'imposition, quinze jours avant la date d'exigibilité de l'acompte, une déclaration indiquant le montant de la cotisation foncière des entreprises qu'il estime dû au titre de l'année 2010.
La majoration prévue au 1 de l'article 1730 du même code s'applique sur les sommes non réglées si, à la suite de la mise en recouvrement du rôle de cotisation foncière des entreprises, la déclaration visée au deuxième alinéa du présent 5.2. s'avère inexacte de plus de 10 %.

5.3. Dispositions diverses relatives à la fiscalité directe locale.

5.3.1. Prélèvement en 2010 sur le produit des usines nucléaires.

5.3.2. Régime des délibérations et régime transitoire en matière d'exonérations.

I.-Les délibérations prises, conformément aux articles 1464 C, 1466 et 1639 A bis du code général des impôts, par les conseils municipaux et les organes délibérants des établissements publics de coopération intercommunale à fiscalité propre, applicables pour les impositions à la taxe professionnelle établies au titre de l'année 2009, s'appliquent à compter de l'année 2010 aux impositions de cotisation foncière des entreprises et, dans les conditions prévues à l'article 1586 nonies du même code, aux impositions de cotisation sur la valeur ajoutée des entreprises. Ces délibérations peuvent être rapportées, dans les conditions prévues au I de l'article 1639 A bis du même code, pour les impositions établies au titre de l'année 2011.
Les délibérations prises, conformément aux articles 1464 C, 1466 et 1639 A bis du même code, par les conseils départementaux et les conseils régionaux, applicables pour les impositions à la taxe professionnelle établies au titre de l'année 2009, s'appliquent, à compter de 2010, aux impositions de cotisation sur la valeur ajoutée des entreprises dans les conditions prévues à l'article 1586 nonies du même code. Ces délibérations peuvent être rapportées, dans les conditions prévues au I de l'article 1639 A bis ou à l'article 1466 du même code, pour les impositions établies au titre de l'année 2011.

La métropole de Lyon est substituée de plein droit à la communauté urbaine de Lyon ainsi qu'au département du Rhône pour l'application du présent III dans son périmètre.

5.3.5. Il est effectué en 2010 un prélèvement au profit de l'Etat sur le produit de la taxe prévue par l'article 1600 du code général des impôts. Ce prélèvement est égal, pour chaque chambre de commerce et d'industrie, au produit obtenu en multipliant la base imposable de taxe professionnelle de France Télécom qui résulterait de l'application au titre de l'année 2010 des dispositions relatives à cette taxe dans leur version en vigueur au 31 décembre 2009 dans le ressort de chaque chambre de commerce et d'industrie par le taux applicable en 2002 de la taxe additionnelle à la taxe professionnelle prévue par l'article 1600 du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009. A compter de 2011, le prélèvement mentionné au second alinéa du 5.3.4. est égal à celui opéré en 2010.

6.1.30. Pour l'application de l'article 1647 bis du code général des impôts en 2010, les bases d'imposition prises en compte sont les bases d'imposition retenues pour le calcul de la taxe professionnelle diminuées de la valeur locative des équipements et biens mobiliers.
Pour l'application de l'article 1647 bis du même code en 2011, la base d'imposition prise en compte au titre de 2009 est la base d'imposition retenue selon les modalités prévues à l'alinéa précédent. La base d'imposition prise en compte au titre de 2010 est la base d'imposition retenue pour le calcul de la cotisation foncière des entreprises.

6.1.33. Pour l'application de l'article 1518 B du code général des impôts en 2010, la valeur locative des immobilisations corporelles retenue l'année précédant l'une des opérations mentionnées à cet article s'entend de la valeur locative retenue pour le calcul de la taxe professionnelle des seuls biens passibles de taxe foncière, à l'exclusion des biens exonérés de taxe foncière sur les propriétés bâties en application des 11° et 12° de l'article 1382 du même code.

6.2. Dispositions relatives aux établissements publics fonciers.

6.2.1. I.-Pour l'application des I et II de l'article 1636 B octies du code général des impôts aux impositions établies au titre de 2010 :

II.-Pour l'application des III et IV de l'article 1636 B octies du code général des impôts aux impositions établies au titre de l'année 2010, le produit fiscal à recouvrer dans chacune des communes membres est réparti entre les taxes foncières, la taxe d'habitation et la cotisation foncière des entreprises au prorata, pour les taxes foncières et la taxe d'habitation, des produits prévus par le III du même article 1636 B octies et, pour la cotisation foncière des entreprises, de la somme des montants de la compensation relais communale prévus par le 1 du II de l'article 1640 B du même code et afférents aux établissements situés sur le territoire de la commune.

" } }, "LEGIARTI000028418394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028418394", "URL": "article/LEGI/ARTI/00/00/28/41/83/LEGIARTI000028418394.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006199729", "@num": "33", "#text": "Code général des impôts, CGI. - art. 1383 F (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006319051", "@num": "2", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000021641327", "@num": "42", "#text": "Loi n° 95-115 du 4 février 1995 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000026949720", "@num": "43", "#text": "Loi n° 99-1172 du 30 décembre 1999 - art. 43 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000021641527", "@num": "29", "#text": "Loi n° 2002-1575 du 30 décembre 2002 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000021641211", "@num": "67", "#text": "Loi n° 2005-781 du 13 juillet 2005 - art. 67 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000021641546", "@num": "85", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 85 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFARTI000025044642", "@num": "33", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "JORFARTI000026857142", "@num": "31", "#text": "LOI n° 2012-1509 du 29 décembre 2012 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000028402559", "@num": "37", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "JORFARTI000028400110", "@num": "37", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 37 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000023380956", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380950", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076762", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417645", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076657", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641799", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020951479", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517751", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380872", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641797", "@num": "1447 bis", "#text": "Code général des impôts, CGI. - art. 1447 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640942", "@num": "1447-0", "#text": "Code général des impôts, CGI. - art. 1447-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306129", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641521", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334463", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641792", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641789", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188904", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641739", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641507", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576969", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380870", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417008", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092532", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641781", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641779", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380865", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311646", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381791", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311653", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334456", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306161", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306162", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641452", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202221", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406318", "#text": "Code général des impôts, CGI. - art. 1464 K, v. 3.2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073977", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260080", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795454", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035834", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035831", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306195", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C", "@sens": "source", "@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": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417628", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978289", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092535", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058911", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312092", "@num": "1469 B", "#text": "Code général des impôts, CGI. - art. 1469 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306224", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306226", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306227", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306228", "@num": "1472 A", "#text": "Code général des impôts, CGI. - art. 1472 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "Code général des impôts, CGI. - art. 1472 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641358", "@num": "1472 A ter", "#text": "Code général des impôts, CGI. - art. 1472 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380823", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306236", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306237", "@num": "1474 A", "#text": "Code général des impôts, CGI. - art. 1474 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380821", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092016", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306242", "@num": "1478 bis", "#text": "Code général des impôts, CGI. - art. 1478 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312095", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380808", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028411779", "#text": "Code général des impôts, CGI. - art. 1518 bis, v. 30.1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517696", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517692", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517687", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517683", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517676", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "Code général des impôts, CGI. - art. 1586 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000027517645", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028411167", "#text": "Code général des impôts, CGI. - art. 1586 octies, v. 7.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380918", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641654", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027653769", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406333", "#text": "Code général des impôts, CGI. - art. 1586 ter, v. 3.2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517634", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517625", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641233", "@num": "1599 quinquies", "#text": "Code général des impôts, CGI. - art. 1599 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948099", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381774", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949641", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949639", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641299", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381692", "@num": "1609", "#text": "Code général des impôts, CGI. - art. 1609 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382118", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188799", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188795", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949636", "@num": "1609 F", "#text": "Code général des impôts, CGI. - art. 1609 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092028", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517549", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949629", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949627", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@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": "LEGIARTI000026947978", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949559", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417852", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430111", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058690", "@num": "1647 C bis", "#text": "Code général des impôts, CGI. - art. 1647 C bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306881", "@num": "1647 C quater", "#text": "Code général des impôts, CGI. - art. 1647 C quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675571", "@num": "1647 C quinquies", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023408726", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406375", "#text": "Code général des impôts, CGI. - art. 1647 C septies, v. 4.3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306877", "@num": "1647 C ter", "#text": "Code général des impôts, CGI. - art. 1647 C ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406552", "#text": "Code général des impôts, CGI. - art. 1647 D, v. 12.10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052253", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947912", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664539", "@num": "1648 AA", "#text": "Code général des impôts, CGI. - art. 1648 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947914", "@num": "1648 AC", "#text": "Code général des impôts, CGI. - art. 1648 AC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312034", "@num": "1648 D", "#text": "Code général des impôts, CGI. - art. 1648 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641598", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025169383", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306912", "@num": "1649-0", "#text": "Code général des impôts, CGI. - art. 1649-0 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092127", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380791", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380885", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178494", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641706", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947151", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028311984", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641699", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517958", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641760", "@num": "238 bis J", "#text": "Code général des impôts, CGI. - art. 238 bis J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028413089", "#text": "Code général des impôts, CGI. - art. 39, v. 48.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641768", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654241", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654267", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654258", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654225", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430230", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950532", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166624", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177782", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390908", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641157", "@num": "L325-2", "#text": "Code rural et de la pêche maritime - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798922", "@num": "L722-4", "#text": "Code rural et de la pêche maritime - art. 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Article L422-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2010 (Code du tourisme)