{ "article": { "LEGIARTI000029013780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029013780", "URL": "article/LEGI/ARTI/00/00/29/01/37/LEGIARTI000029013780.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 26-I [l] et XI-3 de la loi n° 2013-1278 du 29 décembre 2013.

Les mots : et de l'article 41 H deviennent sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029006536", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002794", "@nortexte": "FCPE1407471A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006296727", "@num": "41 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300274", "@num": "17 quater", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 17 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179473", "@fin": "2999-01-01", "#text": "II : Monuments historiques. Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162380", "@fin": "2999-01-01", "#text": "Section III bis : Revenu global", "@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": "LEGIARTI000006300275", "@fin": "2008-03-01", "@num": "17 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018196822", "@fin": "2014-05-30", "@num": "17 quinquies", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029013780", "@fin": "2999-01-01", "@num": "17 quinquies", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions du I de l'article 41 F de l'annexe III au code général des impôts, le récépissé de la déclaration mentionnée à l'article 17 quater est joint à la déclaration des revenus de l'année considérée.

" } }, "LEGIARTI000006296727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-02-16", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296727", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296727.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041HBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 31 I 1° a, b, c, d, 2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047196869", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162114", "@fin": "1988-02-16", "#text": "DISPOSITIONS COMMUNES AUX DIFFERENTES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146774", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133732", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296727", "@fin": "1988-02-16", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296728", "@fin": "2007-10-05", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1988-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296729", "@fin": "2999-01-01", "@num": "41 F", "@etat": "VIGUEUR", "@debut": "2007-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les charges visées à l'article 41 E comprennent une quote-part des dépenses de réparation et d'entretien ainsi que des autres charges foncières énumérées à l'article 31-I-1°-a à d et 2°-a du code général des impôts.

Cette quote-part est fixée à 75 % si le public est admis à visiter l'immeuble et à 50 % dans le cas contraire.

II.-Toutefois, les participations aux travaux de réparation ou d'entretien exécutés ou subventionnés par l'administration des affaires culturelles sont déductibles pour leur montant total.

\n
" } }, "LEGIARTI000006296728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-05", "DATE_DEBUT": "1988-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006296728", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296728.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041HBXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 31 I 1° a, b, c, d, 2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006325448", "@num": "1", "#text": "Décret n°88-144 du 10 février 1988 - art. 1 (V) JORF 16 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000314800", "@nortexte": "BUDF8720096D", "@numtexte": "88-144", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047196869", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179305", "@fin": "2999-01-01", "#text": "I : Monuments historiques - Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296727", "@fin": "1988-02-16", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296728", "@fin": "2007-10-05", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1988-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296729", "@fin": "2999-01-01", "@num": "41 F", "@etat": "VIGUEUR", "@debut": "2007-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les charges visées à l'article 41 E comprennent tout ou partie des dépenses de réparation et d'entretien ainsi que des autres charges foncières énumérées aux a à d du 1° et au a du 2° du I de l'article 31 du code général des impôts.

Ces charges sont déductibles pour leur montant total si le public est admis à visiter l'immeuble et pour 50 p. 100 de leur montant dans le cas contraire.

II.-Toutefois, les participations aux travaux de réparation ou d'entretien exécutés ou subventionnés par l'administration des affaires culturelles sont déductibles pour leur montant total.

\n
" } }, "LEGIARTI000006296729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-10-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006296729", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296729.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041HBXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006268570", "@num": "1", "#text": "Décret n°2007-1427 du 3 octobre 2007 - art. 1 () JORF 5 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000613506", "@nortexte": "ECEL0759844D", "@numtexte": "2007-1427", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-03" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047196869", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307480", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179305", "@fin": "2999-01-01", "#text": "I : Monuments historiques - Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296727", "@fin": "1988-02-16", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296728", "@fin": "2007-10-05", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1988-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296729", "@fin": "2999-01-01", "@num": "41 F", "@etat": "VIGUEUR", "@debut": "2007-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les charges visées à l'article 41 E comprennent tout ou partie des dépenses de réparation et d'entretien ainsi que des autres charges foncières énumérées aux a à e du 1° et au a du 2° du I de l'article 31 du code général des impôts.

Ces charges sont déductibles pour leur montant total si le public est admis à visiter l'immeuble et pour 50 % de leur montant dans le cas contraire.

II.-Toutefois, les participations aux travaux de réparation ou d'entretien exécutés ou subventionnés par l'administration des affaires culturelles sont déductibles pour leur montant total.

" } }, "LEGIARTI000006300274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-03-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300274", "URL": "article/LEGI/ARTI/00/00/06/30/02/LEGIARTI000006300274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0017AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018195266", "@num": "1", "#text": "Décret n°2008-195\n du 27 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018193800", "@nortexte": "ECEL0771943D", "@numtexte": "2008-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179473", "@fin": "2999-01-01", "#text": "II : Monuments historiques. Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162380", "@fin": "2999-01-01", "#text": "Section III bis : Revenu global", "@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": "LEGIARTI000006300274", "@fin": "2008-03-01", "@num": "17 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018196826", "@fin": "2021-01-02", "@num": "17 quater", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043044199", "@fin": "2999-01-01", "@num": "17 quater", "@etat": "VIGUEUR", "@debut": "2021-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le propriétaire est tenu de déclarer avant le 1er février de chaque année les conditions d'ouverture de son immeuble au délégué régional du tourisme .
\n
Il en assurera la diffusion au public par tous moyens appropriés.
" } }, "LEGIARTI000018196826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-02", "DATE_DEBUT": "2008-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018196826", "URL": "article/LEGI/ARTI/00/00/18/19/68/LEGIARTI000018196826.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018195406", "@num": "1", "#text": "Arrêté du 27 février 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018193868", "@nortexte": "ECEL0771950A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000018195266", "@num": "1", "#text": "Décret n°2008-195\n du 27 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018193800", "@nortexte": "ECEL0771943D", "@numtexte": "2008-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300273", "@num": "17 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 17 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179473", "@fin": "2999-01-01", "#text": "II : Monuments historiques. Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162380", "@fin": "2999-01-01", "#text": "Section III bis : Revenu global", "@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": "LEGIARTI000006300274", "@fin": "2008-03-01", "@num": "17 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018196826", "@fin": "2021-01-02", "@num": "17 quater", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043044199", "@fin": "2999-01-01", "@num": "17 quater", "@etat": "VIGUEUR", "@debut": "2021-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le propriétaire est tenu de déclarer, avant le 1er février de chaque année, les conditions d'ouverture de son immeuble au délégué régional du tourisme.

Il en assure la diffusion au public par tous moyens appropriés.

Lorsqu'il est fait application des dispositions prévues au quatrième alinéa de l'article 17 ter, la déclaration mentionnée au premier alinéa est accompagnée de la copie de la ou des conventions conclues entre le propriétaire et les établissements ou structures concernés.

" } }, "LEGIARTI000029006536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029006536", "URL": "article/LEGI/ARTI/00/00/29/00/65/LEGIARTI000029006536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029013748", "@num": "121 V ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 Ab ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301032", "@num": "164 F novodecies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301034", "@num": "164 F novodecies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301037", "@num": "164 F unvicies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301038", "@num": "164 F unvicies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301040", "@num": "164 F unvicies C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301044", "@num": "164 F unvicies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301041", "@num": "164 F unvicies E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301043", "@num": "164 F unvicies F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301238", "@num": "17 quinquies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022160033", "@num": "170 septies G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 septies G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013772", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301170", "@num": "2", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300210", "@num": "2 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013768", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301174", "@num": "3 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 3 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013762", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301187", "@num": "4 C bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 C bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300212", "@num": "4 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300213", "@num": "4 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013750", "@num": "56 AJ", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AJ (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181454", "@num": "159 quinquies-0 A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 159 quinquies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 159 quinquies-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029002794", "@nor": "FCPE1407471A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 26 mai 2014 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029002794", "@c_titre_court": "Arrêté du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Arrêté du 26 mai 2014 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029006534", "@c_titre_court": "Arrêté du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029006536", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029002796", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 2, Art. 2 bis, Art. 3 bis, Art. 4 bis, Art. 4 ter, Art. 4 C bis, Art. 17 quinquies, Art. 17 quinquies A, Art. 18, Art. 23 L, Art. 30-0 B, Art. 30-0 C, Art. 56 AJ, Art. 121 V ter, Art. 159 A, Art. 159 quinquies-0 A, Art. 159 quinquies-0 B, Art. 164 F novodecies A, Art. 164 F novodecies B, Art. 164 F unvicies A, Art. 164 F unvicies B, Art. 164 F unvicies C, Art. 164 F unvicies D, Art. 164 F unvicies E, Art. 164 F unvicies F, Art. 170 septies G\n
\n

\n
" } }, "LEGIARTI000043044199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000043044199", "URL": "article/LEGI/ARTI/00/00/43/04/41/LEGIARTI000043044199.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018195266", "@num": "1", "#text": "Décret n°2008-195\n du 27 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018193800", "@nortexte": "ECEL0771943D", "@numtexte": "2008-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000043042337", "@num": "1", "#text": "Arrêté du 31 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042845925", "@nortexte": "CCPE2034775A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-31" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300273", "@num": "17 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 17 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179473", "@fin": "2999-01-01", "#text": "II : Monuments historiques. Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162380", "@fin": "2999-01-01", "#text": "Section III bis : Revenu global", "@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": "LEGIARTI000006300274", "@fin": "2008-03-01", "@num": "17 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018196826", "@fin": "2021-01-02", "@num": "17 quater", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043044199", "@fin": "2999-01-01", "@num": "17 quater", "@etat": "VIGUEUR", "@debut": "2021-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les conditions d'ouverture de l'immeuble sont déclarées, avant le 1er février de chaque année, auprès du service des impôts des particuliers dont dépend sa résidence principale :
\n
\n a) Par la personne physique propriétaire de l'immeuble ou par l'une des personnes physiques titulaires de droits réels, agissant au nom et pour le compte des autres titulaires de tels droits ;
\n
\n b) A défaut, par l'une des personnes physiques associées de la société propriétaire de l'immeuble, agissant en son nom et pour son compte.
\n
\n II.-La déclaration prévue au I comporte les informations suivantes :
\n
\n 1° L'identité du propriétaire de l'immeuble :
\n
\n a) Les nom, prénoms, date et lieu de naissance du propriétaire ou des titulaires de droits réels immobiliers, ainsi que, le cas échéant, le numéro fiscal s'il s'agit de personnes physiques ;
\n
\n b) La raison sociale et le numéro SIRET s'il s'agit d'une personne morale ;
\n
\n 2° Le nom, les adresses physique et électronique du déclarant, et son numéro de téléphone ;
\n
\n 3° Le nom de l'immeuble, lorsqu'il en possède un, l'adresse et les références cadastrales ;
\n
\n 4° Les conditions d'ouverture de l'immeuble : horaires et dates d'ouverture au public, zones ouvertes au public et nombre total de jours d'ouverture, en précisant les jours non ouvrables ;
\n
\n 5° Le cas échéant, le tarif des visites individuelles en fonction des publics ;
\n
\n 6° Les manifestations ou ouvertures particulières du monument ;
\n
\n 7° Les moyens de communication utilisés pour l'information du public.
\n
\n La déclaration est datée et signée par le déclarant.
\n
\n III.-Lorsqu'il est fait application des dispositions prévues au dernier alinéa de l'article 17 ter, la déclaration est accompagnée de la copie de la ou des conventions conclues entre le propriétaire et les établissements ou structures concernés.
\n
\n IV.-La déclaration donne lieu à la délivrance d'un récépissé au déclarant.
\n
\n V.-Les personnes mentionnées au I assurent la diffusion au public des conditions d'ouverture de l'immeuble par tous moyens appropriés.

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Article 17 quinquies AUTONOME VIGUEUR, en vigueur depuis le 30/05/2014 (Code général des impôts, annexe IV)