{ "article": { "LEGIARTI000030021980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1565 octies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021980", "URL": "article/LEGI/ARTI/00/00/30/02/19/LEGIARTI000030021980.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191817", "@fin": "2999-01-01", "#text": "7° : Obligations des exploitants", "@debut": "1985-07-15" } ] }, "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": "LEGIARTI000006306332", "@fin": "2015-01-01", "@num": "1565 octies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030021980", "@fin": "2999-01-01", "@num": "1565 octies", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions d'application des articles 1559 à 1565 septies ainsi que les règles relatives à la communication de la comptabilité des établissements assujettis à l'impôt sont déterminées par arrêtés du ministre chargé du budget.

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" } }, "LEGIARTI000006311778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311778", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311778.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1560, 1561, 1562, 1563, 1564, 1565, 1566, 1567", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGISCTA000006162875", "@fin": "1985-01-01", "#text": "TAXES OBLIGATOIRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147171", "@fin": "1985-01-01", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1567.
\n
Toutefois, à compter du 1er janvier 1970, l'impôt cesse de s'appliquer aux exploitations cinématographiques et séances de télévision, et, à compter du 1er janvier 1971, il ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
" } }, "LEGIARTI000006311779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-08-10", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311779", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311779.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1561", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1562", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1563", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1564", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1565", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1566", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162992", "@fin": "1987-12-31", "#text": "TAXES OBLIGATOIRES.", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147282", "@fin": "1988-03-02", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, à compter du 1er janvier 1970, l'impôt cesse de s'appliquer aux exploitations cinématographiques et séances de télévision, et, à compter du 1er janvier 1971, il ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
" } }, "LEGIARTI000006311780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006311780", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311780.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI - Recueil des contributions indirectes et des réglementations assimilées 1560 à 1566", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (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": "LEGISCTA000006191914", "@fin": "1998-04-22", "#text": "Champ d'application.", "@debut": "1987-08-10" } ] }, "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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, l'impôt ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
" } }, "LEGIARTI000006311781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006311781", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V) JORF 30 décembre 1997, en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "#text": "CGI 1560 à 1566", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (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": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, l'impôt ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux ainsi qu'aux appareils automatiques installés dans les lieux publics, d'autre part.
\n
Les appareils automatiques sont ceux qui procurent un spectacle, une audition, un jeu ou un divertissement et qui sont pourvus d'un dispositif mécanique, électrique ou autre, permettant leur mise en marche, leur fonctionnement ou leur arrêt.
\n
" } }, "LEGIARTI000006311782": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006311782", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311782.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1559AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322760", "@num": "25", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 25 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006311783", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (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": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les spectacles, jeux et divertissements de toute nature sont soumis à un impôt dans les formes et selon les modalités déterminées par les articles 1560 à 1566.
\n
Toutefois, l'impôt ne s'applique plus qu'aux réunions sportives d'une part, aux cercles et maisons de jeux, d'autre part.
" } }, "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
" } }, "LEGIARTI000030021923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021923", "URL": "article/LEGI/ARTI/00/00/30/02/19/LEGIARTI000030021923.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006311783", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (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": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cercles et maisons de jeux sont soumis à un impôt dans les formes et selon les modalités déterminées aux articles 1560 à 1566.

" } }, "LEGIARTI000036364730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364730", "URL": "article/LEGI/ARTI/00/00/36/36/47/LEGIARTI000036364730.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@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": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364714", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (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": "LEGISCTA000006191932", "@fin": "2999-01-01", "#text": "1° : Champ d'application.", "@debut": "1998-04-22" } ] }, "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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les maisons de jeux sont soumises à un impôt dans les formes et selon les modalités déterminées aux articles 1560 à 1566.

" } }, "LEGIARTI000049202306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1559", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1955-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049202306", "URL": "article/LEGI/ARTI/00/00/49/20/23/LEGIARTI000049202306.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000044981274", "@num": "34", "#text": "LOI n°2017-257 du 28 février 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103927", "@nortexte": "ARCX1617470L", "@numtexte": "2017-257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000044981298", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023719045", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300884", "@num": "131 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 131 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162875", "@fin": "1985-01-01", "#text": "TAXES OBLIGATOIRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147171", "@fin": "1985-01-01", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049202306", "@fin": "1955-07-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670357", "@fin": "1979-07-01", "@num": "1559", "@etat": "ABROGE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311778", "@fin": "1982-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311779", "@fin": "1987-08-10", "@num": "1559", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311780", "@fin": "1998-04-22", "@num": "1559", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311781", "@fin": "2006-12-27", "@num": "1559", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311782", "@fin": "2015-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021923", "@fin": "2019-01-01", "@num": "1559", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364730", "@fin": "2999-01-01", "@num": "1559", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumis à un impôt, dans les formes et selon les modalités déterminées par les articles suivants, la généralité des spectacles, jeux et divertissements organisés ou exploités dans un but commercial ou financier. Sont de même imposables les réunions visées à l’article 1655 ainsi que celles où le public est admis moyennant payement, même si le but commercial ou financier n’est pas recherché.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030021923", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311780", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311781", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311782", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311779", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311778", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049202306", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029994835", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036364730", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030021980", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030021980", "liens_entrants": true }

Article 1565 octies AUTONOME VIGUEUR, en vigueur depuis le 01/01/2015 (Code général des impôts)