{ "article": { "LEGIARTI000029232518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D336-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2014-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000029232518", "URL": "article/LEGI/ARTI/00/00/29/23/25/LEGIARTI000029232518.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "DÉCRET n°2014-794 du 9 juillet 2014 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000029223531", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000029226208", "#text": "DÉCRET n°2014-794 du 9 juillet 2014 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000029223531", "@nortexte": "MCCK1320227D", "@numtexte": "2014-794", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-09" }, { "@id": "LEGIARTI000049801443", "@num": "38", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000022179580", "@num": "331 M bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 331 M bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029232516", "@fin": "2025-01-01", "#text": "Section 2 : Taxe sur les ventes et locations de vidéogrammes", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232510", "@fin": "2025-01-01", "#text": "Chapitre VI : Dispositions diverses", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232284", "@fin": "2999-01-01", "#text": "Titre III : Incitations fiscales", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232228", "@fin": "2999-01-01", "#text": "Livre III : Financement et fiscalité", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029231514", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2014-07-12" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029232518", "@fin": "2025-01-01", "@num": "D336-2", "@etat": "ABROGE", "@debut": "2014-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à la majoration de la taxe sur les ventes et locations de vidéogrammes pour certaines œuvres sont fixées aux articles 331 M bis et 331 M ter de l'annexe III au code général des impôts.

" } }, "LEGIARTI000020520170": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "331 M bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020520170", "URL": "article/LEGI/ARTI/00/00/20/52/01/LEGIARTI000020520170.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 55-IV de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499740", "@num": "3", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000018617945", "@num": "102", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 102 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520034", "@num": "331 M ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 331 M ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418096", "@num": "227-24", "#text": "Code pénal - art. 227-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020520037", "@fin": "2017-01-01", "#text": "Section II bis : Taxe sur les ventes et les locations de vidéogrammes destinés à l'usage privé du public", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000034023683", "@fin": "2025-01-01", "#text": "Section II bis : Taxe sur la diffusion en vidéo physique et en ligne de contenus audiovisuels", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146861", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133760", "@fin": "2999-01-01", "#text": "Titre II : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000020520170", "@fin": "2010-05-01", "@num": "331 M bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022179580", "@fin": "2025-01-01", "@num": "331 M bis", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe prévue à l'article 1609 sexdecies B du code général des impôts est due au taux de 10 % lorsque les opérations portent sur :

a) Des œuvres et documents cinématographiques qui figurent sur la liste prévue au quatrième alinéa de l'article 12 de la loi de finances pour 1976 (n° 75-1278 du 30 décembre 1975) ;

b) Des œuvres et documents audiovisuels dont la diffusion à un public mineur constitue une infraction au sens de l'article 227-24 du code pénal.

" } }, "LEGIARTI000022179580": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "331 M bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022179580", "URL": "article/LEGI/ARTI/00/00/22/17/95/LEGIARTI000022179580.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 2 et 9 (14°) de l'ordonnance n° 2009-901 du 24 juillet 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022169567", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000049801451", "@num": "42", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000029232518", "@num": "D336-2", "#text": "Code du cinéma et de l'image animée - art. D336-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617945", "@num": "102", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 102 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520034", "@num": "331 M ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 331 M ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418096", "@num": "227-24", "#text": "Code pénal - art. 227-24", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908035", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020520037", "@fin": "2017-01-01", "#text": "Section II bis : Taxe sur les ventes et les locations de vidéogrammes destinés à l'usage privé du public", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000034023683", "@fin": "2025-01-01", "#text": "Section II bis : Taxe sur la diffusion en vidéo physique et en ligne de contenus audiovisuels", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146861", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133760", "@fin": "2999-01-01", "#text": "Titre II : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000020520170", "@fin": "2010-05-01", "@num": "331 M bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022179580", "@fin": "2025-01-01", "@num": "331 M bis", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe prévue à l'article 1609 sexdecies B du code général des impôts est due au taux de 10 % lorsque les opérations portent sur :

a) Des œuvres et documents cinématographiques qui figurent sur la liste prévue au quatrième alinéa de l'article L. 311-2 du code du cinéma et de l'image animée ;

b) Des œuvres et documents audiovisuels dont la diffusion à un public mineur constitue une infraction au sens de l'article 227-24 du code pénal.

" } }, "LEGIARTI000029226208": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029226208", "URL": "article/LEGI/ARTI/00/00/29/22/62/LEGIARTI000029226208.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000029232180", "#text": "Code du cinéma et de l'image animée - Chapitre II : Contrôle des recettes d'exploitat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232270", "#text": "Code du cinéma et de l'image animée - Chapitre II : Droits des créanciers privilégiés... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029231654", "#text": "Code du cinéma et de l'image animée - Chapitre II : Dépôt du titre et immatriculation... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232206", "#text": "Code du cinéma et de l'image animée - Chapitre II : Exploitation sur les services de ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232478", "#text": "Code du cinéma et de l'image animée - Chapitre II : Financement en capital d'œuvres c... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232622", "#text": "Code du cinéma et de l'image animée - Chapitre II : Infractions aux dispositions rela... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232564", "#text": "Code du cinéma et de l'image animée - Chapitre II : Nature des sanctions administratives (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029231524", "#text": "Code du cinéma et de l'image animée - Chapitre II : Organisation et fonctionnement (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232536", "#text": "Code du cinéma et de l'image animée - Chapitre II : Prérogatives et moyens d'interven... 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(Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232568", "#text": "Code du cinéma et de l'image animée - Chapitre III : Décisions de sanction (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232496", "#text": "Code du cinéma et de l'image animée - Chapitre III : Déductions fiscales et réduction... 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(V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029231658", "#text": "Code du cinéma et de l'image animée - Chapitre III : Inscription et publication des a... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029232110", "#text": "Code du cinéma et de l'image animée - Chapitre III : Rapports entre exploitants d'éta... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029231618", "#text": "Code du cinéma et de l'image animée - Chapitre III : Recrutement et statut des agents... 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R423-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232610", "@num": "R423-18", "#text": "Code du cinéma et de l'image animée - art. R423-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232574", "@num": "R423-2", "#text": "Code du cinéma et de l'image animée - art. R423-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232576", "@num": "R423-3", "#text": "Code du cinéma et de l'image animée - art. R423-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232578", "@num": "R423-4", "#text": "Code du cinéma et de l'image animée - art. R423-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232580", "@num": "R423-5", "#text": "Code du cinéma et de l'image animée - art. R423-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232582", "@num": "R423-6", "#text": "Code du cinéma et de l'image animée - art. R423-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232584", "@num": "R423-7", "#text": "Code du cinéma et de l'image animée - art. R423-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232586", "@num": "R423-8", "#text": "Code du cinéma et de l'image animée - art. R423-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232590", "@num": "R423-9", "#text": "Code du cinéma et de l'image animée - art. R423-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232626", "@num": "R432-1", "#text": "Code du cinéma et de l'image animée - art. R432-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232628", "@num": "R432-2", "#text": "Code du cinéma et de l'image animée - art. R432-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232632", "@num": "R432-3", "#text": "Code du cinéma et de l'image animée - art. R432-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232634", "@num": "R432-4", "#text": "Code du cinéma et de l'image animée - art. R432-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029226038", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2014-07-12" } ] }, "@cid": "JORFTEXT000029223531", "@nor": "MCCK1320227D", "@num": "2014-794", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-794 du 9 juillet 2014 relatif à la partie réglementaire du code du cinéma et de l'image animée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029223531", "@c_titre_court": "DÉCRET n°2014-794 du 9 juillet 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-794 du 9 juillet 2014 relatif à la partie réglementaire du code du cinéma et de l'image animée", "@debut": "2014-07-12", "@id_txt": "LEGITEXT000029225839", "@c_titre_court": "DÉCRET n°2014-794 du 9 juillet 2014" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2014-07-11", "@date_signature": "2014-07-09", "@num_parution_jo": "0159" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029226208", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029223631", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Partie réglementaire, Sct. Livre Ier : ORGANISATION ADMINISTRATIVE, Sct. Titre Ier : CENTRE NATIONAL DU CINÉMA ET DE L'IMAGE ANIMÉE, Sct. Chapitre Ier : Statut et missions, Art. , Sct. Chapitre II : Organisation et fonctionnement, Sct. Section 1 : Conseil d'administration, Sct. Sous-section 1 : Composition et mandat, Art. R112-1, Art. R112-2, Art. R112-3, Sct. Sous-section 2 : Attributions, Art. R112-4, Art. R112-5, Art. R112-6, Sct. Sous-section 3 : Fonctionnement, Art. R112-7, Art. R112-8, Art. R112-9, Art. R112-10, Sct. Sous-section 4 : Election des représentants du personnel, Art. D112-11, Art. D112-12, Art. D112-13, Art. D112-14, Art. D112-15, Art. D112-16, Art. D112-17, Art. D112-18, Art. D112-19, Art. D112-20, Art. D112-21, Art. D112-22, Sct. Section 2 : Président, Art. R112-23, Art. R112-24, Art. R112-25, Sct. Section 3 : Bulletin officiel du cinéma et de l'image animée, Sct. Sous-section 1 : Dispositions générales, Art. D112-26, Art. D112-27, Art. D112-28, Art. D112-29, Sct. Sous-section 2 : Publication des actes du Centre national du cinéma et de l'image animée et de son président, Art. A112-30, Art. A112-31, Art. A112-32, Art. A112-33, Art. A112-34, Art. A112-35, Sct. Sous-section 3 : Publication des actes d'autres autorités et organes administratifs, Art. A112-36, Sct. Chapitre III : Recrutement et statut des agents contractuels, Art. R113-1, Art. D113-2, Art. A113-3, Art. A113-4, Art. A113-5, Sct. Chapitre IV : Dispositions financières et comptables, Art. R114-1, Art. R114-2, Art. R114-3, Art. R114-4, Sct. Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui, Art. , Sct. Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée, Art. , Sct. Titre II : REGISTRES DU CINÉMA ET DE L'AUDIOVISUEL, Sct. Chapitre Ier : Principes généraux, Art. , Sct. Chapitre II : Dépôt du titre et immatriculation des œuvres, Art. , Sct. Chapitre III : Inscription et publication des actes, conventions et jugements, Art. D123-1, Art. D123-2, Art. D123-3, Sct. Chapitre IV : Privilège et réalisation du nantissement, Art. , Sct. Chapitre V : Attributions et rémunération du conservateur, Art. , Sct. Chapitre VI : Communication de renseignements relatifs aux recettes, Art. , Sct. Livre II : PROFESSIONS ET ACTIVITÉS, Sct. Titre Ier : EXERCICE DES PROFESSIONS ET ACTIVITÉS DU CINÉMA, Sct. Section préliminaire Les œuvres cinématographiques, Sct. Sous-section 1 : Caractéristiques des œuvres cinématographiques, Sct. Paraphraphe 1 Œuvres cinématographiques de longue et de courte durée, Art. D210-1, Art. D210-2, Sct. Paraphraphe 2 Œuvres cinématographiques d'art et d'essai, Art. D210-3, Art. D210-4, Art. D210-5, Sct. Paraphraphe 3 Œuvres cinématographiques à caractère publicitaire, Art. D210-6, Art. D210-7, Sct. Sous-section 2 : Sécurité du support pellicule des œuvres cinématographiques, Art. D210-8, Art. D210-9, Art. D210-10, Sct. Sous-section 3 : Dispositions diverses, Art. A210-11, Sct. Chapitre Ier : Visa d'exploitation cinématographique, Sct. Section 1 : Délivrance du visa d'exploitation cinématographique, Sct. Sous-section 1 : Demande de visa d'exploitation cinématographique, Art. R211-1, Art. R211-2, Art. R211-3, Sct. Sous-section 2 : Rapport des comités de classification et avis de la commission de classification, Art. R211-4, Art. R211-5, Art. R211-6, Art. R211-7, Art. R211-8, Art. R211-9, Sct. Sous-section 3 : Décision du ministre chargé de la culture, Art. R211-10, Art. R211-11, Art. R211-12, Art. R211-13, Art. R211-14, Art. R211-15, Art. D211-16, Sct. Section 2 : Obligations liées à la délivrance du visa d'exploitation cinématographique, Art. R211-17, Art. R211-18, Art. R211-19, Art. R211-20, Art. R211-21, Art. R211-22, Art. R211-23, Art. R211-24, Art. R211-25, Sct. Section 3 : Organisation et fonctionnement des instances consultatives, Sct. Sous-section 1 : Comités de classification, Art. R211-26, Art. R211-27, Art. R211-28, Sct. Sous-section 2 : Commission de classification, Sct. Paraphraphe 1 Composition de la commission de classification, Art. R211-29, Art. R211-30, Art. R211-31, Art. R211-32, Art. R211-33, Art. R211-34, Art. R211-35, Sct. Paraphraphe 2 Fonctionnement de la commission de classification, Art. R211-36, Art. R211-37, Art. R211-38, Sct. Sous-section 3 : Dispositions communes, Art. R211-39, Art. R211-40, Art. R211-41, Art. R211-42, Art. R211-43, Art. D211-44, Sct. Section 4 : Dispositions particulières relatives à certaines représentations cinématographiques, Sct. Sous-section 1 : Représentation cinématographique locale, Art. R211-45, Art. R211-46, Art. R211-47, Sct. Sous-section 2 : Représentation cinématographique d'une œuvre à caractère publicitaire dans un seul département, Art. R211-48, Sct. Sous-section 3 : Représentation cinématographique dans un établissement scolaire ou universitaire, Art. R211-49, Sct. Chapitre II : Secteur de l'exploitation cinématographique, Sct. Section 1 : Autorisation d'exercice de la profession d'exploitant d'établissement de spectacles cinématographiques, Sct. Sous-section 1 : Autorisation d'exploiter au titre d'une salle, Art. R212-1, Sct. Sous-section 2 : Autorisation d'exploiter sous la forme d'une activité itinérante, Art. R212-2, Art. R212-3, Sct. Sous-section 3 : Dispositions communes, Art. R212-4, Art. R212-5, Sct. Section 2 : Implantation et construction des établissements de spectacles cinématographiques, Sct. Sous-section 1 : Implantation des établissements de spectacles cinématographiques, Art. R212-6, Art. A212-7, Art. A212-8, Sct. Sous-section 2 : Construction des établissements de spectacles cinématographiques, Art. R212-9, Sct. Section 3 : Homologation des établissements de spectacles cinématographiques, Art. R212-10, Art. R212-11, Art. R212-12, Art. R212-13, Sct. Section 4 : Déplacement de séances de spectacles cinématographiques, Art. D212-14, Art. D212-15, Art. D212-16, Sct. Section 5 : Groupements, ententes et engagements de programmation cinématographique, Sct. Sous-section 1 : Agrément des groupements et ententes de programmation, Art. R212-17, Sct. Paraphraphe 1 Conditions de l'agrément, Art. R212-18, Art. R212-19, Art. R212-20, Art. R212-21, Sct. Paraphraphe 2 Délivrance de l'agrément, Art. R212-22, Art. R212-23, Art. R212-24, Art. R212-25, Art. R212-26, Art. R212-27, Art. R212-28, Art. R212-29, Sct. Sous-section 2 : Engagements de programmation, Sct. Paraphraphe 1 Engagements de programmation soumis à homologation, Art. R212-30, Art. R212-31, Art. R212-32, Art. R212-33, Art. R212-34, Art. R212-35, Art. R212-36, Art. R212-37, Art. R212-38, Art. R212-39, Sct. Paraphraphe 2 Projets de programmation valant engagements de programmation, Art. R212-40, Art. R212-41, Art. R212-42, Art. R212-43, Sct. Section 6 : Formules d'accès au cinéma, Sct. Sous-section 1 : Conditions de l'agrément, Art. R212-44, Art. R212-45, Art. R212-46, Art. R212-47, Art. R212-48, Art. R212-49, Art. R212-50, Sct. Sous-section 2 : Demande d'agrément, Art. R212-51, Art. R212-52, Art. R212-53, Art. R212-54, Art. R212-55, Art. R212-56, Art. R212-57, Sct. Sous-section 3 : Commission d'agrément des formules d'accès au cinéma, Art. R212-58, Art. R212-59, Art. R212-60, Art. R212-61, Art. R212-62, Art. R212-63, Art. R212-64, Art. R212-65, Sct. Sous-section 4 : Retrait de l'agrément, Art. R212-66, Sct. Section 7 : Contrôle des recettes d'exploitation cinématographique, Art. D212-67, Sct. Sous-section 1 : Délivrance des droits d'entrée dans les établissements de spectacles cinématographiques, Sct. Paraphraphe 1 Dispositions générales, Art. D212-68, Art. D212-69, Art. D212-70, Art. D212-71, Sct. Paraphraphe 2 Dispositions particulières aux billets imprimerie, Art. D212-72, Art. D212-73, Art. D212-74, Art. D212-75, Art. D212-76, Art. D212-77, Art. D212-78, Sct. Paraphraphe 3 Dispositions particulières aux billets informatiques et aux droits d'entrée dématérialisés, Sct. Sous-Paragraphe 1 : Caractéristiques et homologation des systèmes informatisés de billetterie, Art. D212-79, Sct. Sous-Paragraphe 2 : Installation et utilisation des systèmes informatisés de billetterie, Art. D212-80, Art. D212-81, Art. D212-82, Art. D212-83, Art. D212-84, Sct. Sous-section 2 : Relevés des informations relatives aux recettes réalisées dans les établissements de spectacles cinématographiques, Art. D212-85, Art. D212-86, Art. D212-87, Sct. Sous-section 3 : Déclaration des recettes réalisées dans les établissements de spectacles cinématographiques, Art. D212-88, Art. D212-89, Sct. Section 8 : Etablissements de spectacles cinématographiques d'art et d'essai, Sct. Sous-section 1 : Classement des établissements d'art et d'essai, Art. D212-90, Art. D212-91, Art. D212-92, Art. D212-93, Sct. Sous-section 2 : Commission du cinéma d'art et d'essai, Art. D212-94, Art. D212-95, Art. D212-96, Art. D212-97, Sct. Chapitre III : Rapports entre exploitants d'établissements de spectacles cinématographiques et distributeurs d'œuvres cinématographiques, Sct. Section unique : Médiateur du cinéma, Art. R213-1, Art. R213-2, Art. R213-3, Art. R213-4, Art. R213-5, Art. R213-6, Art. R213-7, Art. R213-8, Art. R213-9, Art. R213-10, Art. R213-11, Sct. Chapitre IV : Organisation de certaines séances de spectacles cinématographiques, Sct. Section 1 : Dispositions relatives aux séances organisées exceptionnellement par les associations ou groupements à but non lucratif, Art. D214-1, Art. D214-2, Art. D214-3, Sct. Section 2 : Dispositions relatives aux séances de ciné-club, Art. D214-4, Art. D214-5, Art. D214-6, Art. D214-7, Sct. Section 3 : Dispositions relatives aux séances en plein air, Art. D214-8, Art. D214-9, Art. D214-10, Sct. Section 4 : Dispositions communes, Art. D214-11, Sct. Titre II : ÉDITION VIDÉOGRAPHIQUE ET SERVICES DE MÉDIAS AUDIOVISUELS À LA DEMANDE, Sct. Chapitre Ier : Déclaration d'activité des éditeurs de vidéogrammes, Art. R221-1, Art. R221-2, Art. A221-3, Art. R221-4, Sct. Chapitre II : Contrôle des recettes d'exploitation vidéographique, Art. D222-1, Art. A222-2, Art. D222-3, Sct. Chapitre III : Rémunération de l'exploitation des œuvres cinématographiques sur les services de médias audiovisuels à la demande, Art. , Sct. Titre III : CHRONOLOGIE DE L'EXPLOITATION DES ŒUVRES CINÉMATOGRAPHIQUES, Sct. Chapitre Ier : Exploitation sous forme de vidéogrammes, Art. D231-1, Art. D231-2, Art. D231-3, Art. D231-4, Art. D231-5, Sct. Chapitre II : Exploitation sur les services de médias audiovisuels à la demande, Art. , Sct. Chapitre III : Exploitation sur les services de télévision, Art. , Sct. Chapitre IV : Dispositions communes, Art. , Sct. Titre IV : DISPOSITIONS DIVERSES, Sct. Chapitre unique : Obligation de dépôt légal, Art. R241-1, Art. A241-2, Art. A241-3, Sct. Livre III : FINANCEMENT ET FISCALITÉ, Sct. Titre Ier : AIDES DU CENTRE NATIONAL DU CINÉMA ET DE L'IMAGE ANIMÉE, Sct. Chapitre Ier : Dispositions générales, Sct. Section 1 : Attribution des aides financières, Art. D311-1, Art. D311-2, Art. D311-3, Sct. Section 2 : Exclusion du bénéfice des aides financières, Sct. Sous-section 1 : Exclusion des œuvres ou documents à caractère pornographique ou d'incitation à la violence, Art. D311-4, Sct. Sous-section 2 : Exclusion des établissements de spectacles cinématographiques représentant des œuvres à caractère pornographique, Sct. Paraphraphe 1 Exclusion des établissements de spectacles cinématographiques spécialisés, Art. D311-5, Art. D311-6, Art. D311-7, Art. D311-8, Art. D311-9, Art. D311-10, Sct. Paraphraphe 2 Exclusion des établissements de spectacles cinématographiques non spécialisés, Art. D311-11, Art. D311-12, Sct. Chapitre II : Droits des créanciers privilégiés de la production cinématographique, Art. D312-1, Sct. Chapitre III : Aides à la production des œuvres cinématographiques intéressant l'outre-mer, Art. , Sct. Titre II : AIDES DES COLLECTIVITÉS TERRITORIALES, Sct. Chapitre unique : Subventions aux exploitants d'établissements de spectacles cinématographiques, Art. R321-1, Sct. Titre III : INCITATIONS FISCALES, Sct. Chapitre Ier : Crédits d'impôt, Sct. Section 1 : Crédit d'impôt pour dépenses de production déléguée d'œuvres cinématographiques ou audiovisuelles, Sct. Sous-section 1 : Œuvres cinématographiques ou audiovisuelles éligibles, Sct. Paraphraphe 1 Conditions relatives à l'entreprise de production, Art. D331-1, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-2, Art. D331-3, Art. D331-4, Art. D331-5, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-6, Art. A331-7, Art. A331-8, Art. A331-9, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-10, Art. D331-11, Art. D331-12, Sct. Paraphraphe 3 Agrément définitif, Art. D331-13, Art. D331-14, Art. D331-15, Art. D331-16, Sct. Paraphraphe 4 Dispositions relatives aux œuvres cinématographiques ou audiovisuelles difficiles et à petit budget, Art. D331-17, Sct. Sous-section 3 : Dépenses de production éligibles, Art. D331-18, Sct. Section 2 : Crédit d'impôt pour dépenses de création de jeux vidéo, Sct. Sous-section 1 : Jeux vidéo éligibles, Sct. Paraphraphe 1 Conditions relatives à l'entreprise de jeux vidéo et aux jeux vidéo, Art. D331-19, Art. D331-20, Art. D331-21, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-22, Art. D331-23, Art. D331-24, Art. D331-25, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-26, Art. A331-27, Art. A331-28, Art. A331-29, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-30, Art. D331-31, Art. D331-32, Sct. Paraphraphe 3 Agrément définitif, Art. D331-33, Art. D331-34, Art. D331-35, Art. D331-36, Sct. Sous-section 3 : Dépenses de création éligibles, Art. D331-37, Sct. Section 3 : Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques ou audiovisuelles étrangères, Sct. Sous-section 1 : Œuvres cinématographiques ou audiovisuelles éligibles, Sct. Paraphraphe 1 Conditions relatives aux entreprises de production et aux œuvres cinématographiques ou audiovisuelles, Art. D331-38, Art. D331-39, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-40, Art. D331-41, Sct. Sous-Paragraphe 1 : Barème de points des œuvres appartenant au genre de la fiction, Art. D331-42, Art. D331-43, Art. D331-44, Art. D331-45, Art. D331-46, Sct. Sous-Paragraphe 2 : Barème de points des œuvres appartenant au genre de l'animation, Art. D331-47, Art. D331-48, Art. D331-49, Art. D331-50, Art. D331-51, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-52, Art. A331-53, Art. A331-54, Art. A331-55, Art. A331-56, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-57, Art. D331-58, Art. D331-59, Sct. Paraphraphe 3 Agrément définitif, Art. D331-60, Art. D331-61, Art. D331-62, Sct. Paraphraphe 4 Dispositions diverses, Art. D331-63, Sct. Sous-section 3 : Dépenses de production éligibles, Art. D331-64, Sct. Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles, Sct. Section 1 : Société de financement de l'industrie cinématographique et audiovisuelle, Art. D332-1, Sct. Section 2 : Agrément des œuvres, Art. D332-2, Art. D332-3, Art. D332-4, Art. D332-5, Art. D332-6, Sct. Chapitre III : Déductions fiscales et réductions d'impôts au titre des investissements outre-mer, Art. D333-1, Art. A333-2, Sct. Chapitre IV : Taxe sur la valeur ajoutée, Art. , Sct. Chapitre V : Contribution économique territoriale, Art. , Sct. Chapitre VI : Dispositions diverses, Sct. Section 1 : Prélèvement spécial sur les œuvres à caractère pornographique ou d'incitation à la violence, Art. D336-1, Sct. Section 2 : Taxe sur les ventes et locations de vidéogrammes, Art. D336-2, Sct. Livre IV : CONTRÔLES ET SANCTIONS, Sct. Titre Ier : PROCÉDURES DE CONTRÔLE, Sct. Chapitre Ier : Compétence des agents de contrôle, Art. R411-1, Art. R411-2, Art. R411-3, Art. R411-4, Art. R411-5, Sct. Chapitre II : Prérogatives et moyens d'intervention, Art. R412-1, Art. R412-2, Art. R412-3, Sct. Chapitre III : Echanges d'informations, Art. , Sct. Chapitre IV : Constatation des manquements et des infractions, Art. R414-1, Art. R414-2, Sct. Chapitre V : Secret professionnel, Art. , Sct. Titre II : SANCTIONS ADMINISTRATIVES, Sct. Chapitre Ier : Champ d'application, Art. R421-1, Sct. Chapitre II : Nature des sanctions administratives, Art. , Sct. Chapitre III : Décisions de sanction, Sct. Section 1 : Commission du contrôle de la réglementation, Art. R423-1, Art. R423-2, Art. R423-3, Art. R423-4, Art. R423-5, Art. R423-6, Art. R423-7, Art. R423-8, Sct. Section 2 : Procédure de sanction, Art. R423-9, Art. R423-10, Art. R423-11, Art. R423-12, Art. R423-13, Art. R423-14, Art. R423-15, Sct. Section 3 : Sanction, voie de recours et publication, Art. R423-16, Art. R423-17, Art. R423-18, Sct. Chapitre IV : Dispositions diverses, Art. , Sct. Titre III : DISPOSITIONS PÉNALES, Sct. Chapitre Ier : Dispositions générales, Art. , Sct. Chapitre II : Infractions aux dispositions relatives au visa d'exploitation cinématographique, Sct. Section 1 : Infractions aux obligations d'information du public concernant les interdictions aux mineurs, Art. R432-1, Art. R432-2, Sct. Section 2 : Infractions aux obligations de contrôle de l'accès des mineurs aux salles de spectacles cinématographiques, Art. R432-3, Art. R432-4, Sct. Chapitre III : Infractions concernant les recettes d'exploitation cinématographique et vidéographique, Art. , Sct. Titre IV : ACTIONS EN JUSTICE, Art. , Sct. Livre V : DISPOSITIONS RELATIVES À L'OUTRE-MER, Art. , Art.
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Article D336-2 AUTONOME ABROGE, en vigueur du 12/07/2014 au 01/01/2025 (Code du cinéma et de l'image animée)