{ "article": { "LEGIARTI000027287479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027287479", "URL": "article/LEGI/ARTI/00/00/27/28/74/LEGIARTI000027287479.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027287493", "@num": "6 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000027286994", "@nor": "EFIE1304378A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 mars 2013 fixant le barème forfaitaire permettant l'évaluation des frais de déplacement relatifs à l'utilisation d'un véhicule par les bénéficiaires de traitements et salaires optant pour le régime des frais réels déductibles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027286994", "@c_titre_court": "Arrêté du 30 mars 2013" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 mars 2013 fixant le barème forfaitaire permettant l'évaluation des frais de déplacement relatifs à l'utilisation d'un véhicule par les bénéficiaires de traitements et salaires optant pour le régime des frais réels déductibles", "@debut": "2013-04-10", "@id_txt": "LEGITEXT000027287474", "@c_titre_court": "Arrêté du 30 mars 2013" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2013-04-09", "@date_signature": "2013-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000027287479", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027286999", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
Art. 6 B
\n

\n
" } }, "LEGIARTI000027287493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-22", "DATE_DEBUT": "2013-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000027287493", "URL": "article/LEGI/ARTI/00/00/27/28/74/LEGIARTI000027287493.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027287479", "@num": "1", "#text": "Arrêté du 30 mars 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n TARIFS APPLICABLES AUX AUTOMOBILES \n
Puissance administrative du véhicule en chevaux (CV)	Jusqu'à 5 000 km	De 5 001 km à 20 000 km	Au-delà de 20 000 km
\n 3 CV et moins \n	\n d × 0,405 \n	\n (d × 0,242) + 818 \n	\n d × 0,283 \n
\n 4 CV \n	\n d × 0,487 \n	\n (d × 0,274) + 1 063 \n	\n d × 0,327 \n
\n 5 CV \n	\n d × 0,536 \n	\n (d × 0,3) + 1 180 \n	\n d × 0,359 \n
\n 6 CV \n	\n d × 0,561 \n	\n (d × 0,316) + 1 223 \n	\n d × 0,377 \n
\n 7 CV et plus \n	\n d × 0,587 \n	\n (d × 0,332) + 1 278 \n	\n d × 0,396 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

TARIF APPLICABLE AUX MOTOCYCLETTES
Puissance administrative du véhicule en chevaux (CV)	Jusqu'à 3 000 km	De 3 001 km à 6 000 km	Au-delà de 6 000 km
\n 1 ou 2 CV \n	\n d × 0,333 \n	\n (d × 0,083) + 750 \n	\n d × 0,208 \n
\n 3,4,5 CV \n	\n d × 0,395 \n	\n (d × 0,069) + 978 \n	\n d × 0,232 \n
\n Plus de 5 CV \n	\n d × 0,511 \n	\n (d × 0,067) + 1 332 \n	\n d × 0,289 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n TARIF APPLICABLE AUX CYCLOMOTEURS \n
Jusqu'à 2 000 km	De 2 001 à 5 000 km	Au-delà de 5 000 km
\n d × 0,266 \n	\n (d × 0,063) + 406 \n	\n d × 0,144 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000027287493", "cible": true, "cidtexte": "JORFTEXT000027286994", "id": "LEGIARTI000027287479", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027287479", "liens_entrants": true }