{ "article": { "LEGIARTI000026887949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026887949", "URL": "article/LEGI/ARTI/00/00/26/88/79/LEGIARTI000026887949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493026", "@fin": "2999-01-01", "#text": "Dispositions relatives aux collectivités territoriales", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028493020", "@fin": "2999-01-01", "#text": "RESSOURCES AFFECTÉES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887927", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887933", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2013-01-01" } ] }, "@cid": "JORFTEXT000026857857", "@nor": "EFIX1238817L", "@num": "2012-1510", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026857857", "@c_titre_court": "LOI n° 2012-1510 du 29 décembre 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026887926", "@c_titre_court": "LOI n°2012-1510 du 29 décembre 2012" } ], "@date_publi": "2012-12-30", "@date_signature": "2012-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026887949", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026857884", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

Code général des impôts

\nArticle 1648 A\n

\n
\n

Pour 2012, le montant prévu au I de l'article 1648 A du code général des impôts est fixé à 423 291 955 €.

" } }, "LEGIARTI000026947912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1648 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026947912", "URL": "article/LEGI/ARTI/00/00/26/94/79/LEGIARTI000026947912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 : Conformément à l'article 3 de cette loi, le montant prévu au I de l'article 1648 A du code général des impôts est fixé à 423 291 955 € pour 2012.

\n
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"@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les fonds départementaux de péréquation de la taxe professionnelle existants en 2011 perçoivent à compter de 2013 une dotation de l'Etat d'un montant global de 423 291 955 €.

A compter de 2012, le montant global mentionné au premier alinéa est réparti entre les fonds départementaux proportionnellement aux montants versés par ces fonds départementaux au titre de 2009 en application du 1° du II et du b du 1° du IV bis du présent article dans sa rédaction en vigueur au 31 décembre 2009.

A compter de 2014, pour procéder aux éventuelles régularisations à opérer sur le montant attribué à un ou plusieurs fonds départementaux de péréquation de la taxe professionnelle au titre d'un précédent exercice, les sommes nécessaires sont prélevées sur les crédits de l'exercice en cours, avant leur répartition entre les fonds départementaux.

II. – Les ressources de chaque fonds départemental de péréquation de la taxe professionnelle sont réparties, l'année de versement de la dotation de l'Etat, par le conseil général du département. La répartition est réalisée par ce dernier, à partir de critères objectifs qu'il définit à cet effet, entre les communes, les établissements publics de coopération intercommunale et les agglomérations nouvelles défavorisés par la faiblesse de leur potentiel fiscal, déterminé selon la législation en vigueur au 1er janvier de l'année de la répartition ou par l'importance de leurs charges.

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Article 3 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2013 (LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1))