{ "article": { "LEGIARTI000030021919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021919", "URL": "article/LEGI/ARTI/00/00/30/02/19/LEGIARTI000030021919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025074647", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000029994835", "@num": "21", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994835", "@num": "21", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000031537602", "#text": "DÉCRET n°2015-1550 du 27 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031537174", "@nortexte": "INTB1520020D", "@numtexte": "2015-1550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-27" }, { "@id": "LEGIARTI000031537608", "@num": "1", "#text": "DÉCRET n°2015-1550 du 27 novembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031537174", "@nortexte": "INTB1520020D", "@numtexte": "2015-1550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-27" }, { "@id": "LEGIARTI000036364730", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311811", "@num": "1563", "#text": "Code général des impôts, CGI. - art. 1563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911240", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030684923", "@num": "147", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191933", "@fin": "2999-01-01", "#text": "2° : Tarif", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049202331", "@fin": "1950-10-10", "@num": "1560", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049327088", "@fin": "1955-07-01", "@num": "1560", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670374", "@fin": "1979-07-01", "@num": "1560", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311783", "@fin": "1985-01-01", "@num": "1560", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311784", "@fin": "1990-12-30", "@num": "1560", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311785", "@fin": "1996-05-12", "@num": "1560", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311786", "@fin": "1998-04-22", "@num": "1560", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311787", "@fin": "2002-01-01", "@num": "1560", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311788", "@fin": "2004-03-27", "@num": "1560", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311789", "@fin": "2006-12-27", "@num": "1560", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311790", "@fin": "2015-01-01", "@num": "1560", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021919", "@fin": "2018-01-01", "@num": "1560", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364695", "@fin": "2019-01-01", "@num": "1560", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036366547", "@fin": "2999-01-01", "@num": "1560", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le tarif d'imposition des cercles et maisons de jeux est fixé dans le tableau ci-après :
\n
\n

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

\n Montant des recettes annuelles \n	\n Tarif \n
\n De 0 à 30 490 € \n	\n 10 % \n
\n De 30 491 € à 228 701 € \n	\n 40 % \n
\n Supérieur à 228 701 € \n	\n 70 % \n

\n\n

" } }, "LEGIARTI000029994835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029994835", "URL": "article/LEGI/ARTI/00/00/29/99/48/LEGIARTI000029994835.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006191960", "#text": "Code général des impôts, CGI. - 4° : Exonérations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191948", "#text": "Code général des impôts, CGI. - 5° : Demi-tarif (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021923", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311783", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021919", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022000", "@num": "1563", "#text": "Code général des impôts, CGI. - art. 1563 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311815", "@num": "1564", "#text": "Code général des impôts, CGI. - art. 1564 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021991", "@num": "1565", "#text": "Code général des impôts, CGI. - art. 1565 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306325", "@num": "1565 bis", "#text": "Code général des impôts, CGI. - art. 1565 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021986", "@num": "1565 septies", "#text": "Code général des impôts, CGI. - art. 1565 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312795", "@num": "1699", "#text": "Code général des impôts, CGI. - art. 1699 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021964", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021959", "@num": "1822", "#text": "Code général des impôts, CGI. - art. 1822 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313947", "@num": "1822 bis", "#text": "Code général des impôts, CGI. - art. 1822 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021954", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021929", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022007", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030620950", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030620949", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029994793", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030620958", "@fin": "2999-01-01", "#text": "Partie I : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2015-01-01" } ] }, "@cid": "JORFTEXT000029988857", "@nor": "FCPX1422605L", "@num": "2014-1654", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-1654 du 29 décembre 2014 de finances pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029988857", "@c_titre_court": "LOI n° 2014-1654 du 29 décembre 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-1654 du 29 décembre 2014 de finances pour 2015 (1)", "@debut": "2015-01-01", "@id_txt": "LEGITEXT000029994792", "@c_titre_court": "LOI n°2014-1654 du 29 décembre 2014" } ], "@date_publi": "2014-12-30", "@date_signature": "2014-12-29", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029994835", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029989024", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I et II. -A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\nSct. 4° : Exonérations, Art. 1561, Sct. 5° : Demi-tarif, Art. 1562, Art. 1564, Art. 1565 bis, Art. 1699, Art. 1822 bis\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 1563, Art. 1565, Art. 1565 septies, Art. 1565 octies, Art. 1566, Art. 1791, Art. 1822
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 1822\n
\n

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 261 E, Art. 278-0 bis, Art. 1559, Art. 1560\n
\n

A modifié les dispositions suivantes :

- Livre des procédures fiscales
\nArt. L223\n
\n

III. - Le I s'applique aux recettes encaissées à compter du 1er janvier 2015.
\n
IV. - Il est institué un prélèvement sur les recettes de l'Etat destiné à compenser les pertes de recettes pour les communes résultant de la suppression des première et troisième catégories de l'impôt sur les spectacles mentionnées à l'article 1560 du code général des impôts, dans sa rédaction en vigueur au 1er janvier 2014. La compensation est égale au produit de l'impôt en 2013 au titre de ces catégories.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000029994835", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021919", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030021919", "liens_entrants": true }

Article 1560 AUTONOME MODIFIE, en vigueur du 01/01/2015 au 01/01/2018 (Code général des impôts)