{ "article": { "LEGIARTI000027167855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-16", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027167855", "URL": "article/LEGI/ARTI/00/00/27/16/78/LEGIARTI000027167855.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027167699", "@num": "1", "#text": "Décret n°2013-206\n du 11 mars 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027167201", "@nortexte": "INTB1234477D", "@numtexte": "2013-206", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-11" }, { "@id": "LEGIARTI000006390598", "@num": "L2333-14", "#text": "Code général des collectivités territoriales - art. L2333-14", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181461", "@fin": "2013-04-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000027168512", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027167855", "@fin": "2025-01-01", "@num": "R2333-16", "@etat": "ABROGE_DIFF", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049827396", "@fin": "2999-01-01", "@num": "R2333-16", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont punis des peines d'amende prévues pour les contraventions de la quatrième classe :

1° Le fait de ne pas avoir déclaré un support publicitaire ou de ne pas l'avoir déclaré dans les délais prévus à l'article L. 2333-14 ;

2° Le fait d'avoir souscrit une déclaration inexacte ou incomplète.

Chaque support donne lieu à une infraction distincte.

\n
\n
" } }, "LEGIARTI000006390598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390598", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390598.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L14AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. 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Toute infraction aux dispositions des articles L. 2333-6 à L. 2333-11 et L. 2333-17 à L. 2333-19, ainsi qu'à celles des décrets et arrêtés pris pour leur application, est punie d'une amende contraventionnelle dont le taux est fixé par décret.
\n
Lorsque la contravention a entraîné le défaut de paiement, dans le délai légal, de tout ou partie de la taxe, le tribunal de police condamne en outre le contrevenant au paiement du quintuple des droits dont la commune a été privée.
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Les tarifs maximaux de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires sont relevés chaque année dans une proportion égale au taux de croissance du produit intérieur brut en valeur de la pénultième année. Toutefois, lorsque les tarifs maximaux ainsi obtenus sont des nombres avec deux chiffres après la virgule, ils sont arrondis pour le recouvrement au dixième d'euro, les fractions d'euro inférieures à 0,05 EUR étant négligées et celles égales ou supérieures à 0,05 euros étant comptées pour 0,1 euros.

" } }, "LEGIARTI000019306544": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019306544", "URL": "article/LEGI/ARTI/00/00/19/30/65/LEGIARTI000019306544.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2013-351 QPC du 25 octobre 2013 (NOR : CSCX1326824S), le Conseil constitutionnel a déclaré les articles L. 2333-6 à L. 2333-14 ainsi que les paragraphes A et D de l'article L. 2333-16 du code général des collectivités territoriales, dans leur rédaction issue de l'article 171 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie, contraires à la Constitution. La déclaration d'inconstitutionnalité de l'article 1er prend effet à compter de la publication de la présente décision dans les conditions prévues au considérant 18.

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G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000019284933", "@num": "171 ", "#text": "LOI n°2008-776 du 4 août 2008 - art. 171\n (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "JORFARTI000028115389", "@num": "1", "#text": "Décision n°2013-351 QPC\r\n du 25 octobre 2013 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028115363", "@nortexte": "CSCX1326824S", "@numtexte": "2013-351 QPC", "@typelien": "ABROGATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-10-25" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046053185", "@num": "R2333-10", "#text": "Code général des collectivités territoriales - art. R2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167785", "@num": "R2333-13", "#text": "Code général des collectivités territoriales - art. R2333-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167832", "@num": "R2333-15", "#text": "Code général des collectivités territoriales - art. R2333-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167855", "@num": "R2333-16", "#text": "Code général des collectivités territoriales - art. R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est payable sur la base d'une déclaration annuelle à la commune ou à l'établissement public de coopération intercommunale, effectuée avant le 1er mars de l'année d'imposition pour les dispositifs existant au 1er janvier, et dans les deux mois à compter de leur installation ou de leur suppression.
\n
Le recouvrement de la taxe est opéré par les soins de l'administration de la commune ou de l'établissement public de coopération intercommunale percevant la taxe, à compter du 1er septembre de l'année d'imposition.
\n
Le recouvrement peut être poursuivi solidairement contre les personnes visées au premier alinéa de l'article L. 2333-13.

" } }, "LEGIARTI000025068968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025068968", "URL": "article/LEGI/ARTI/00/00/25/06/89/LEGIARTI000025068968.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000025062689", "@num": "75", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046053185", "@num": "R2333-10", "#text": "Code général des collectivités territoriales - art. R2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167785", "@num": "R2333-13", "#text": "Code général des collectivités territoriales - art. R2333-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167832", "@num": "R2333-15", "#text": "Code général des collectivités territoriales - art. R2333-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167855", "@num": "R2333-16", "#text": "Code général des collectivités territoriales - art. R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est payable, sur la base d'un titre de recette établi au vu d'une déclaration annuelle ou d'une déclaration complémentaire de l'exploitant du support publicitaire, à la commune ou à l'établissement public de coopération intercommunale cité à l'article L. 2333-6. La déclaration annuelle doit être effectuée avant le 1er mars de l'année d'imposition pour les supports existant au 1er janvier. L'installation ou la suppression d'un support publicitaire après le 1er janvier fait l'objet d'une déclaration dans les deux mois.
\n
A défaut de déclaration de l'exploitant, la commune ou l'établissement public de coopération intercommunale peut procéder à une taxation d'office.
\n
Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition.

" } }, "LEGIARTI000026949659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949659", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949659.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de lyon à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000028419312", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. 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\n
\n
\n

A défaut de transmission de déclaration par l'exploitant, la commune ou l'établissement public de coopération intercommunale peut procéder à une taxation d'office. Cette procédure est fixée par décret en Conseil d'Etat.

\n
\n

Lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, la commune ou l'établissement public de coopération intercommunale peut établir une imposition complémentaire à l'issue d'une procédure de rehaussement contradictoire. Cette procédure est fixée par décret en Conseil d'Etat.

\n
\n
\n

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition.

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A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Dispositions générales., Art. D2333-10, Art. D2333-11, Sct. Sous-section 2 : Assiette de la taxe et exonérations., Art. D2333-13, Art. D2333-14, Sct. Sous-section 3 : Taux de la taxe, Sct. Sous-section 4 : Paiement et recouvrement de la taxe., Art. D2333-15, Art. D2333-16, Art. D2333-17, Art. D2333-18, Art. D2333-19, Art. R2333-20, Art. D2333-21, Art. R2333-22, Art. D2333-23, Art. R2333-24, Art. D2333-25, Art. D2333-26, Sct. Sous-section 5 : Sanctions applicables., Art. R2333-27, Art. D2333-28, Sct. Section 4 : Taxe sur les véhicules publicitaires., Art. D2333-29, Art. D2333-30, Art. D2333-31, Art. D2333-32, Art. R2333-33, Art. D2333-34, Sct. Section 5 : Taxe communale sur les emplacements publicitaires fixes., Art. R2333-35, Art. R2333-36, Art. R2333-37, Art. R2333-38, Art. R2333-39, Art. R2333-40, Art. R2333-41, Art. R2333-42\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 3 : Taxe locale sur la publicité extérieure, Art. R2333-10, Art. R2333-11, Art. R2333-12, Art. R2333-13, Art. R2333-14, Art. R2333-15, Art. R2333-16, Art. R2333-17\n
\n

\n
" } }, "LEGIARTI000029736757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2014-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029736757", "URL": "article/LEGI/ARTI/00/00/29/73/67/LEGIARTI000029736757.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 III de l'ordonnance n° 2014-1335 du 6 novembre 2014 les présentes dispositions s'appliquent à compter des impositions dues au titre de 2015.

Loi n° 2012-1510 du 30 décembre 2012, article 37 VI E : Ces dispositions s'appliquent à compter du 1er janvier 2013. Elles s'appliquent à la métropole de Lyon à compter du 1er janvier 2015.

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000029736689", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000029718210", "@num": "8", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736799", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046053185", "@num": "R2333-10", "#text": "Code général des collectivités territoriales - art. R2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167785", "@num": "R2333-13", "#text": "Code général des collectivités territoriales - art. R2333-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167832", "@num": "R2333-15", "#text": "Code général des collectivités territoriales - art. R2333-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167855", "@num": "R2333-16", "#text": "Code général des collectivités territoriales - art. R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est payable, sur la base d'un titre de recette établi au vu d'une déclaration annuelle ou d'une déclaration complémentaire de l'exploitant du support publicitaire, à la commune, à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon cité à l'article L. 2333-6. La déclaration annuelle doit être effectuée avant le 1er mars de l'année d'imposition pour les supports existant au 1er janvier. L'installation ou la suppression d'un support publicitaire après le 1er janvier fait l'objet d'une déclaration dans les deux mois.

A défaut de transmission de déclaration par l'exploitant, la commune, l'établissement public de coopération intercommunale à fiscalité propre ou la métropole de Lyon peut procéder à une taxation d'office. Cette procédure est fixée par décret en Conseil d'Etat.

Lorsque ces déclarations ont pour effet de réduire le montant de la taxe réellement due, la commune, l'établissement public de coopération intercommunale à fiscalité propre ou la métropole de Lyon peut établir une imposition complémentaire à l'issue d'une procédure de rehaussement contradictoire. Cette procédure est fixée par décret en Conseil d'Etat.

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition.

" } }, "LEGIARTI000044982808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982808", "URL": "article/LEGI/ARTI/00/00/44/98/28/LEGIARTI000044982808.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° de l’article 41 de l’ordonnance n°2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales, ces dispositions sont abrogées à compter de l’entrée en vigueur des dispositions prises en applications ou pour l’application des dispositions législatives qui les remplacent.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705313", "#text": "Loi 50-939 1950-08-08 art. 3 par. G al. 3 et 4", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "LEGIARTI000044794510", "@num": "100", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000019306537", "#text": "Code général des collectivités territoriales - art. L2333-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390615", "@num": "L2333-24", "#text": "Code général des collectivités territoriales - art. L2333-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390586", "@num": "L2333-6", "#text": "Code général des collectivités territoriales - art. L2333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046053185", "@num": "R2333-10", "#text": "Code général des collectivités territoriales - art. R2333-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167785", "@num": "R2333-13", "#text": "Code général des collectivités territoriales - art. R2333-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167832", "@num": "R2333-15", "#text": "Code général des collectivités territoriales - art. R2333-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027167855", "@num": "R2333-16", "#text": "Code général des collectivités territoriales - art. R2333-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192280", "@fin": "2009-01-01", "#text": "Sous-section 3 : Taux de la taxe.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036268", "@fin": "2009-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe sur les emplacements publicitaires et de la taxe sur les affiches publicitaires", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306551", "@fin": "2024-01-01", "#text": "Sous-section 3 : Paiement et recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000048637279", "@fin": "2999-01-01", "#text": "Sous-section 3 : Recouvrement de la taxe locale sur la publicité extérieure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181006", "@fin": "2009-01-01", "#text": "Section 3 : Taxe sur la publicité frappant les affiches, réclames et enseignes lumineuses", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000018036309", "@fin": "2009-01-01", "#text": "Section 3 : Taxes communales sur la publicité", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000019306581", "@fin": "2999-01-01", "#text": "Section 3 : Taxe locale sur la publicité extérieure", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390598", "@fin": "2009-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000018036271", "@fin": "2008-08-06", "@num": "L2333-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019306544", "@fin": "2011-12-30", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068968", "@fin": "2013-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949659", "@fin": "2014-11-08", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736757", "@fin": "2022-01-01", "@num": "L2333-14", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044982808", "@fin": "2025-01-01", "@num": "L2333-14", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637275", "@fin": "2999-01-01", "@num": "L2333-14", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est payable, sur la base d'un titre de recette établi au vu d'une déclaration de l'exploitant du support publicitaire, à la commune, à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon cité à l'article L. 2333-6. La déclaration doit être effectuée dans les deux mois qui suivent l'installation, le remplacement ou la suppression de tout support publicitaire. L'installation ou la suppression d'un support publicitaire après le 1er janvier fait l'objet d'une déclaration dans les deux mois.

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition sur la base des déclarations intervenues au plus tard le 30 juin de la même année.

\n
" } }, "LEGIARTI000048637275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-14", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637275", "URL": "article/LEGI/ARTI/00/00/48/63/72/LEGIARTI000048637275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

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A défaut de transmission de déclaration par l'exploitant en application de l'article L. 454-71 du code des impositions sur les biens et services, la commune, l'établissement public de coopération intercommunale à fiscalité propre ou la métropole de Lyon peut procéder à une taxation d'office. Cette procédure est fixée par décret en Conseil d'Etat.

Le recouvrement de la taxe est opéré à compter du 1er septembre de l'année d'imposition sur la base des déclarations intervenues au plus tard le 30 juin de la même année.

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Article R2333-16 AUTONOME ABROGE_DIFF, en vigueur du 01/04/2013 au 01/01/2025 (Code général des collectivités territoriales)