{ "article": { "LEGIARTI000025601653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*61 B-1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025601653", "URL": "article/LEGI/ARTI/00/00/25/60/16/LEGIARTI000025601653.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2022-1157 du 16 août 2022, art. 6-II-6°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025598653", "@num": "21", "#text": "Décret n°2012-430\n du 29 mars 2012 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000025595949", "@nortexte": "EFIE1129555D", "@numtexte": "2012-430", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000047619652", "@num": "2", "#text": "Décret n°2023-423 du 31 mai 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000025601653", "@fin": "2023-06-03", "@num": "R*61 B-1", "@etat": "PERIME", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les agents assurant le contrôle de la taxe prévue au I de l'article 1605 du code général des impôts présentent aux particuliers qu'ils contrôlent une commission comportant une photographie d'identité justifiant de leur identité et de leur appartenance à l'administration." } }, "LEGIARTI000006314282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314282", "URL": "article/LEGI/ARTI/00/00/06/31/42/LEGIARTI000006314282.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1605AAXXXXXAB" } }, "NOTA": { "CONTENU": "
Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512205", "#text": "Loi 86-1067 1986-09-30 art. 44, art. 45, art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420543", "@num": "45", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 45 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006322123", "@num": "41", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 41 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "#text": "CGI 1605 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. L172 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092419", "@num": "L61 B", "#text": "Livre des procédures fiscales - art. L61 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. R*61 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162694", "@fin": "2010-01-01", "#text": "Section V : Redevance audiovisuelle", "@debut": "2004-12-31" }, { "@id": "LEGISCTA000021629543", "@fin": "2999-01-01", "#text": "Section V : Contribution à l'audiovisuel public", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221735", "@fin": "2004-12-31", "@num": "1605", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314282", "@fin": "2008-12-29", "@num": "1605", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031774", "@fin": "2009-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058688", "@fin": "2009-03-08", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025337440", "@fin": "2009-04-10", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548848", "@fin": "2010-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629539", "@fin": "2010-05-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202089", "@fin": "2011-06-12", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188803", "@fin": "2012-05-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841989", "@fin": "2013-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948295", "@fin": "2013-06-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517620", "@fin": "2014-05-30", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042650", "@fin": "2015-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023041", "@fin": "2015-06-06", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702156", "@fin": "2016-06-13", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701061", "@fin": "2017-05-05", "@num": "1605", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596538", "@fin": "2018-06-23", "@num": "1605", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100503", "@fin": "2020-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041470238", "@fin": "2022-08-18", "@num": "1605", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A compter du 1er janvier 2005, il est institué au profit des sociétés et de l'établissement public visés par les articles 44, 45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, une taxe dénommée redevance audiovisuelle.
\n
\n
II. - La redevance audiovisuelle est due :
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1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la redevance audiovisuelle est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;
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2° Par toutes les personnes physiques autres que celles mentionnées au 1° et les personnes morales, à la condition de détenir au 1er janvier de l'année au cours de laquelle la redevance audiovisuelle est due un appareil récepteur de télévision ou un dispositif assimilé dans un local situé en France.
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III. - Le montant de la redevance audiovisuelle est de 116 euros pour la France métropolitaine et de 74 euros pour les départements d'outre-mer.
\n
" } }, "LEGIARTI000020031774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020031774", "URL": "article/LEGI/ARTI/00/00/20/03/17/LEGIARTI000020031774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1605 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420543", "@num": "45", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 45", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000020000111", "@num": "57", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. L172 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092419", "@num": "L61 B", "#text": "Livre des procédures fiscales - art. L61 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. 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I. ― A compter du 1er janvier 2005, il est institué, d'une part, au profit des sociétés et de l'établissement public visés par les articles 44, 45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication et, d'autre part, jusqu'au 31 décembre 2011, au profit du groupement d'intérêt public visé à l'article 100 de la loi n° 86-1067 du 30 septembre 1986 précitée, une taxe dénommée redevance audiovisuelle.

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II. - La redevance audiovisuelle est due :

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1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la redevance audiovisuelle est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

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2° Par toutes les personnes physiques autres que celles mentionnées au 1° et les personnes morales, à la condition de détenir au 1er janvier de l'année au cours de laquelle la redevance audiovisuelle est due un appareil récepteur de télévision ou un dispositif assimilé dans un local situé en France.

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III. - Le montant de la redevance audiovisuelle est de 116 euros pour la France métropolitaine et de 74 euros pour les départements d'outre-mer.

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I. ― A compter du 1er janvier 2005, il est institué, d'une part, au profit des sociétés et de l'établissement public visés par les articles 44,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication et, d'autre part, jusqu'au 31 décembre 2011, au profit du groupement d'intérêt public visé à l'article 100 de la loi n° 86-1067 du 30 septembre 1986 précitée, une taxe dénommée redevance audiovisuelle.

II.-La redevance audiovisuelle est due :

III.-Le montant de la redevance audiovisuelle est de 116 euros pour la France métropolitaine et de 74 euros pour les départements d'outre-mer.

A compter du 1er janvier 2009, ce montant est indexé chaque année sur l'indice des prix à la consommation hors tabac, tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances pour l'année considérée. S'agissant de l'année 2009, le montant de la redevance est indexé sur l'indice des prix à la consommation hors tabac, tel qu'il est fixé par la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009, soit 1,5 %. Il est arrondi à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

" } }, "LEGIARTI000020548848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548848", "URL": "article/LEGI/ARTI/00/00/20/54/88/LEGIARTI000020548848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Modifications effectuées en conséquence de l'article 97-I de la loi n° 2008-1443 du 30 décembre 2008.

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II.-La redevance audiovisuelle est due :

III.-Le montant de la redevance audiovisuelle est de 118 euros pour la France métropolitaine et de 75 euros pour les départements d'outre-mer.

A compter du 1er janvier 2009, ce montant est indexé chaque année sur l'indice des prix à la consommation hors tabac, tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances pour l'année considérée. S'agissant de l'année 2009, le montant de la redevance est indexé sur l'indice des prix à la consommation hors tabac, tel qu'il est fixé par la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009, soit 1, 5 %. Il est arrondi à l'euro le plus proche ; la fraction d'euro égale à 0, 50 est comptée pour 1.

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I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication une taxe dénommée contribution à l'audiovisuel public.

II.-La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

2° Par toutes les personnes physiques autres que celles mentionnées au 1° et les personnes morales, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé dans un local situé en France.

III.-Le montant de la contribution à l'audiovisuel public est de 120 € pour la France métropolitaine et de 77 € pour les départements d'outre-mer.

Ce montant est indexé chaque année, y compris au titre de l'année 2010, sur l'indice des prix à la consommation hors tabac, tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances pour l'année considérée. Il est arrondi à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

\n
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II.-La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III.-Le montant de la contribution à l'audiovisuel public est de 121 € pour la France métropolitaine et de 78 € pour les départements d'outre-mer.

\n
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II.-La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III.-Le montant de la contribution à l'audiovisuel public est de 123 € pour la France métropolitaine et de 79 € pour les départements d'outre-mer.

Ce montant est indexé chaque année sur l'indice des prix à la consommation hors tabac, tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances pour l'année considérée. Il est arrondi à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

\n
" } }, "LEGIARTI000025337440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-03-08" } }, "META_COMMUN": { "ID": "LEGIARTI000025337440", "URL": "article/LEGI/ARTI/00/00/25/33/74/LEGIARTI000025337440.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006420726", "@num": "100", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 100 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420537", "@num": "44", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 44 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "JORFTEXT000019995721", "#text": "LOI n° 2008-1425 du 27 décembre 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020353735", "@num": "29", "#text": "LOI n° 2009-258 du 5 mars 2009 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. 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R*61 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162694", "@fin": "2010-01-01", "#text": "Section V : Redevance audiovisuelle", "@debut": "2004-12-31" }, { "@id": "LEGISCTA000021629543", "@fin": "2999-01-01", "#text": "Section V : Contribution à l'audiovisuel public", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221735", "@fin": "2004-12-31", "@num": "1605", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314282", "@fin": "2008-12-29", "@num": "1605", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031774", "@fin": "2009-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058688", "@fin": "2009-03-08", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025337440", "@fin": "2009-04-10", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548848", "@fin": "2010-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629539", "@fin": "2010-05-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202089", "@fin": "2011-06-12", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188803", "@fin": "2012-05-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841989", "@fin": "2013-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948295", "@fin": "2013-06-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517620", "@fin": "2014-05-30", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042650", "@fin": "2015-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023041", "@fin": "2015-06-06", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702156", "@fin": "2016-06-13", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701061", "@fin": "2017-05-05", "@num": "1605", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596538", "@fin": "2018-06-23", "@num": "1605", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100503", "@fin": "2020-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041470238", "@fin": "2022-08-18", "@num": "1605", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― A compter du 1er janvier 2005, il est institué, d'une part, au profit des sociétés et de l'établissement public visés par les articles 44,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication et, d'autre part, jusqu'au 31 décembre 2011, au profit du groupement d'intérêt public visé à l'article 100 de la loi n° 86-1067 du 30 septembre 1986 précitée, une taxe dénommée contribution à l'audiovisuel public.

II.-La redevance audiovisuelle est due :

III.-Le montant de la redevance audiovisuelle est de 116 euros pour la France métropolitaine et de 74 euros pour les départements d'outre-mer.

" } }, "LEGIARTI000025598653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025598653", "URL": "article/LEGI/ARTI/00/00/25/59/86/LEGIARTI000025598653.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. R*61 B-1 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025598557", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions portant modification du livre des procédures fiscales", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025595949", "@nor": "EFIE1129555D", "@num": "2012-430", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-430 du 29 mars 2012 portant adaptation de dispositions pour faire suite à la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025595949", "@c_titre_court": "Décret n°2012-430 du 29 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-430 du 29 mars 2012 portant adaptation de dispositions pour faire suite à la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025598539", "@c_titre_court": "Décret n°2012-430 du 29 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-29", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025598653", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596013", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*61 B-1\n
\n

\n
" } }, "LEGIARTI000025841989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025841989", "URL": "article/LEGI/ARTI/00/00/25/84/19/LEGIARTI000025841989.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009.

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L172 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092419", "@num": "L61 B", "#text": "Livre des procédures fiscales - art. L61 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. 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II.-La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III.-Le montant de la contribution à l'audiovisuel public est de 125 € pour la France métropolitaine et de 80 € pour les départements d'outre-mer.

\n
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\n

I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication une taxe dénommée contribution à l'audiovisuel public.

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II. - La contribution à l'audiovisuel public est due :

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1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

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III. - Le montant de la contribution à l'audiovisuel public est de 129 € pour la France métropolitaine et de 83 € pour les départements d'outre-mer.

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\n

\n
" } }, "LEGIARTI000027517620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027517620", "URL": "article/LEGI/ARTI/00/00/27/51/76/LEGIARTI000027517620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006420537", "@num": "44", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 44", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420601", "@num": "49", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\n du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. 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I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication une taxe dénommée contribution à l'audiovisuel public.

II. - La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. - Le montant de la contribution à l'audiovisuel public est de 131 € pour la France métropolitaine et de 84 € pour les départements d'outre-mer.

" } }, "LEGIARTI000029042650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042650", "URL": "article/LEGI/ARTI/00/00/29/04/26/LEGIARTI000029042650.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009.

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I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication une taxe dénommée contribution à l'audiovisuel public.

II. - La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. - Le montant de la contribution à l'audiovisuel public est de 133 € pour la France métropolitaine et de 85 € pour les départements d'outre-mer.

" } }, "LEGIARTI000030023041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030023041", "URL": "article/LEGI/ARTI/00/00/30/02/30/LEGIARTI000030023041.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du III de l'article 44 de la loi n° 2014-1654 du 29 décembre 2014, la modification résultant du 2° du II dudit article s'applique sans préjudice du second alinéa du III de l'article 1605 du code général des impôts.

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I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ainsi que de la société TV5 Monde une taxe dénommée contribution à l'audiovisuel public.

II. - La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. - Le montant de la contribution à l'audiovisuel public est de 135 € pour la France métropolitaine et de 85 € pour les départements d'outre-mer.

" } }, "LEGIARTI000030702156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030702156", "URL": "article/LEGI/ARTI/00/00/30/70/21/LEGIARTI000030702156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009 et de l'article 44-III de la loi n° 2014-1654 du 29 décembre 2014.

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\n
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R*61 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162694", "@fin": "2010-01-01", "#text": "Section V : Redevance audiovisuelle", "@debut": "2004-12-31" }, { "@id": "LEGISCTA000021629543", "@fin": "2999-01-01", "#text": "Section V : Contribution à l'audiovisuel public", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221735", "@fin": "2004-12-31", "@num": "1605", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314282", "@fin": "2008-12-29", "@num": "1605", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031774", "@fin": "2009-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058688", "@fin": "2009-03-08", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025337440", "@fin": "2009-04-10", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548848", "@fin": "2010-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629539", "@fin": "2010-05-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202089", "@fin": "2011-06-12", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188803", "@fin": "2012-05-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841989", "@fin": "2013-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948295", "@fin": "2013-06-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517620", "@fin": "2014-05-30", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042650", "@fin": "2015-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023041", "@fin": "2015-06-06", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702156", "@fin": "2016-06-13", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701061", "@fin": "2017-05-05", "@num": "1605", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596538", "@fin": "2018-06-23", "@num": "1605", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100503", "@fin": "2020-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041470238", "@fin": "2022-08-18", "@num": "1605", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ainsi que de la société TV5 Monde une taxe dénommée contribution à l'audiovisuel public.

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II. - La contribution à l'audiovisuel public est due :

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1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

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III. - Le montant de la contribution à l'audiovisuel public est de 136 € pour la France métropolitaine et de 86 € pour les départements d'outre-mer.

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" } }, "LEGIARTI000032701061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701061", "URL": "article/LEGI/ARTI/00/00/32/70/10/LEGIARTI000032701061.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009

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\n
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I. ― Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ainsi que de la société TV5 Monde une taxe dénommée contribution à l'audiovisuel public.

II. - La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. - Le montant de la contribution à l'audiovisuel public est de 137 € pour la France métropolitaine et de 87 € pour les départements d'outre-mer.

" } }, "LEGIARTI000034596538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2017-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000034596538", "URL": "article/LEGI/ARTI/00/00/34/59/65/LEGIARTI000034596538.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009.

\n
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I. – Il est institué au profit des sociétés et de l'établissement public visés par les articles 44 ,45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ainsi que de la société TV5 Monde une taxe dénommée contribution à l'audiovisuel public.

II. – La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. – Le montant de la contribution à l'audiovisuel public est de 138 € pour la France métropolitaine et de 88 € pour les départements d'outre-mer.

" } }, "LEGIARTI000037100503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100503", "URL": "article/LEGI/ARTI/00/00/37/10/05/LEGIARTI000037100503.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 31-I de la loi n° 2009-258 du 5 mars 2009.

\n
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II. – La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. – Le montant de la contribution à l'audiovisuel public est de 139 € pour la France métropolitaine et de 89 € pour les départements d'outre-mer.

" } }, "LEGIARTI000041470238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041470238", "URL": "article/LEGI/ARTI/00/00/41/47/02/LEGIARTI000041470238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 88 de la loi n° 2019-1479 du 28 décembre 2019, par dérogation au second alinéa du III de l'article 1605, en 2020, le montant de la contribution à l'audiovisuel public n'est pas indexé sur l'indice des prix à la consommation hors tabac.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006420537", "@num": "44", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 44", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420601", "@num": "49", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000039793085", "@num": "88", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046188339", "@num": "6", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. L172 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092419", "@num": "L61 B", "#text": "Livre des procédures fiscales - art. L61 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. R*61 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162694", "@fin": "2010-01-01", "#text": "Section V : Redevance audiovisuelle", "@debut": "2004-12-31" }, { "@id": "LEGISCTA000021629543", "@fin": "2999-01-01", "#text": "Section V : Contribution à l'audiovisuel public", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221735", "@fin": "2004-12-31", "@num": "1605", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314282", "@fin": "2008-12-29", "@num": "1605", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031774", "@fin": "2009-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058688", "@fin": "2009-03-08", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025337440", "@fin": "2009-04-10", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548848", "@fin": "2010-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629539", "@fin": "2010-05-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202089", "@fin": "2011-06-12", "@num": "1605", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188803", "@fin": "2012-05-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841989", "@fin": "2013-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948295", "@fin": "2013-06-07", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517620", "@fin": "2014-05-30", "@num": "1605", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042650", "@fin": "2015-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023041", "@fin": "2015-06-06", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702156", "@fin": "2016-06-13", "@num": "1605", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701061", "@fin": "2017-05-05", "@num": "1605", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596538", "@fin": "2018-06-23", "@num": "1605", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100503", "@fin": "2020-01-01", "@num": "1605", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041470238", "@fin": "2022-08-18", "@num": "1605", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – La contribution à l'audiovisuel public est due :

1° Par toutes les personnes physiques imposables à la taxe d'habitation au titre d'un local meublé affecté à l'habitation, à la condition de détenir au 1er janvier de l'année au cours de laquelle la contribution à l'audiovisuel public est due un appareil récepteur de télévision ou un dispositif assimilé permettant la réception de la télévision pour l'usage privatif du foyer. Cette condition est regardée comme remplie dès lors que le redevable n'a pas déclaré, dans les conditions prévues au 4° de l'article 1605 bis, qu'il ne détenait pas un tel appareil ou dispositif ;

III. – Le montant de la contribution à l'audiovisuel public est de 138 € pour la France métropolitaine et de 88 € pour les départements d'outre-mer.

" } }, "LEGIARTI000047619652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047619652", "URL": "article/LEGI/ARTI/00/00/47/61/96/LEGIARTI000047619652.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. R*61 B-1 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036248638", "@num": "R102 AE-1", "#text": "Livre des procédures fiscales - art. R102 AE-1 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 16-I F 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2022-1157 du 16 août 2022, art. 6-II-6°", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047618906", "@nor": "ECOE2306447D", "@num": "2023-423", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-423 du 31 mai 2023 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047618906", "@c_titre_court": "Décret n°2023-423 du 31 mai 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-423 du 31 mai 2023 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2023-06-03", "@id_txt": "LEGITEXT000047619639", "@c_titre_court": "Décret n°2023-423 du 31 mai 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-06-02", "@date_signature": "2023-05-31", "@num_parution_jo": "0126" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047619652", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047618921", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*61 B-1, Art. R102 AE-1\n
\n

\n
" } }, "LEGIARTI000049221735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1605", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049221735", "URL": "article/LEGI/ARTI/00/00/49/22/17/LEGIARTI000049221735.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000023244500", "@num": "2", "#text": "Arrêté du 25 octobre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000029994886", "@num": "44", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629507", "@num": "L172 F", "#text": "Livre des procédures fiscales - art. L172 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092419", "@num": "L61 B", "#text": "Livre des procédures fiscales - art. L61 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025601653", "@num": "R*61 B-1", "#text": "Livre des procédures fiscales - art. 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Un décret détermine les conditions d’application de la taxe prévue par l’article 1603 ci-dessus.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025841989", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047619652", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "PERIME" }, { "article_id": "LEGIARTI000024188803", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037100503", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032701061", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020031774", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022202089", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027517620", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030023041", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030702156", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020548848", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041470238", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025337440", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026948295", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025598653", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CREE" }, { "article_id": "LEGIARTI000034596538", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029042650", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314282", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020058688", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021629539", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049221735", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000025601653", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025601653", "liens_entrants": true }

Article R*61 B-1 AUTONOME PERIME, en vigueur du 01/04/2012 au 03/06/2023 (Livre des procédures fiscales)