{ "article": { "LEGIARTI000033716027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033716027", "URL": "article/LEGI/ARTI/00/00/33/71/60/LEGIARTI000033716027.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033830387", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830369", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "JORFARTI000031732919", "@num": "42", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006311334", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311372", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304621", "@num": "302 bis Y", "#text": "Code général des impôts, CGI. - art. 302 bis Y", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033715992", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions modifiant le décret n° 91-1266 du 19 décembre 1991", "@debut": "2016-12-29" } ] }, "@cid": "JORFTEXT000033703200", "@nor": "JUST1606468D", "@num": "2016-1876", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1876 du 27 décembre 2016 portant diverses dispositions relatives à l'aide juridique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033703200", "@c_titre_court": "Décret n°2016-1876 du 27 décembre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1876 du 27 décembre 2016 portant diverses dispositions relatives à l'aide juridique", "@debut": "2016-12-29", "@id_txt": "LEGITEXT000033715975", "@c_titre_court": "Décret n°2016-1876 du 27 décembre 2016" } ], "@ministere": "Ministère de la justice", "@date_publi": "2016-12-28", "@date_signature": "2016-12-27", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033716027", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033703280", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n° 91-1266 du 19 décembre 1991
\n Art. 117-1, Art. 117-3, Art. 118\n
\n

\n
" } }, "LEGIARTI000006304621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304621", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 635", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006318855", "@num": "16", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 16 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 art. 65-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-02-17 3P-2-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-03-08 7B-2-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de 50 francs.
\n
Sont exonérés de la taxe :
\n
a. Les actes accomplis à la requête d'une personne qui bénéficie de l'aide juridique totale ou partielle et en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice ;
\n
b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 9° du 2 de l'article 635 ;
\n
c. Les actes qui, en matière mobilière :
\n
1° Sont exercés pour le compte d'un comptable des impôts ou du Trésor ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;
\n
2° ou qui, portant sur une somme n'excédant pas 3 500 F, ne sont pas accomplis en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice et ne constituent pas une signification du certificat de non-paiement prévu aux articles 65-3 du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèque et relatif aux cartes de paiement et L. 103-1 du code des postes et télécommunications.
\n
2. La taxe est due par les huissiers de justice pour le compte du débiteur. Elle est intégralement exigible dès que les encaissements, même partiels, des sommes dues au titre d'un acte accompli ont atteint ou dépassé son montant.
\n
3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée (1).
\n
(1) Ces dispositions sont applicables aux actes des huissiers de justice accomplis à compter du 1er janvier 1994.
\n
" } }, "LEGIARTI000006304622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006304622", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304622.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 635", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006696152", "@num": "20", "#text": "Loi n°91-1382 du 30 décembre 1991 - art. 20 (V) JORF 1er janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006319992", "@num": "39", "#text": "Loi - art. 39 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 art. 65-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-01-15 3P-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de ((60)) (M) francs.
\n
Sont exonérés de la taxe :
\n
a. Les actes accomplis à la requête d'une personne qui bénéficie de l'aide juridique totale ou partielle et en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice ;
\n
b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 9° du 2 de l'article 635 ;
\n
c. Les actes qui, en matière mobilière :
\n
1° Sont exercés pour le compte d'un comptable des impôts ou du Trésor ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;
\n
2° ou qui, portant sur une somme n'excédant pas 3 500 F, ne sont pas accomplis en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice et ne constituent pas une signification du certificat de non-paiement prévu à l'article 65-3 du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèque et relatif aux cartes de paiement.
\n
2. La taxe est due par les huissiers de justice pour le compte du débiteur. Elle est intégralement exigible dès que les encaissements, même partiels, des sommes dues au titre d'un acte accompli ont atteint ou dépassé son montant.
\n
3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.
\n
(M) Modification de la loi 97-1269 applicable aux actes des huissiers accomplis à compter du 1er janvier 1998.
\n
" } }, "LEGIARTI000006304623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304623", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304623.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 635", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 art. 65-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-01-15 3P-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de 60 francs.
\n
Sont exonérés de la taxe :
\n
a. Les actes accomplis à la requête d'une personne qui bénéficie de l'aide juridique totale ou partielle et en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice ;
\n
b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 7° bis du 2 de l'article 635 ;
\n
c. Les actes qui, en matière mobilière :
\n
1° Sont exercés pour le compte d'un comptable des impôts ou du Trésor ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;
\n
2° ou qui, portant sur une somme n'excédant pas 3 500 F, ne sont pas accomplis en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice et ne constituent pas une signification du certificat de non-paiement prévu à l'article 65-3 du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèque et relatif aux cartes de paiement.
\n
2. La taxe est due par les huissiers de justice pour le compte du débiteur. Elle est intégralement exigible dès que les encaissements, même partiels, des sommes dues au titre d'un acte accompli ont atteint ou dépassé son montant.
\n
3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006304624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304624", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304624.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 635", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 art. 65-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-01-15 3P-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Règlement CE 1103-97 1997-06-17 art. 5 JOCE 19 juin 1997 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 2866-98 1998-12-31 art. 1 JOCE 31 décembre 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 974-98 1998-05-03 art. 14 JOCE 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de 9,15 euros.
\n
Sont exonérés de la taxe :
\n
a. Les actes accomplis à la requête d'une personne qui bénéficie de l'aide juridique totale ou partielle et en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice ;
\n
b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 7° bis du 2 de l'article 635 ;
\n
c. Les actes qui, en matière mobilière :
\n
1° Sont exercés pour le compte d'un comptable des impôts ou du Trésor ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;
\n
2° ou qui, portant sur une somme n'excédant pas 530 euros, ne sont pas accomplis en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice et ne constituent pas une signification du certificat de non-paiement prévu à l'article 65-3 du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèque et relatif aux cartes de paiement.
\n
2. La taxe est due par les huissiers de justice pour le compte du débiteur. Elle est intégralement exigible dès que les encaissements, même partiels, des sommes dues au titre d'un acte accompli ont atteint ou dépassé son montant.
\n
3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006311334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311334", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311334.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162858", "@fin": "1989-01-01", "#text": "TAXE SUR LES CONVENTIONS D'ASSURANCES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000048584636", "@fin": "1979-07-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 18 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales;
\n
- à 30 % pour toutes les autres assurances contre l'incendie;
\n
- toutefois les taux de la taxe sont réduits à 15 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 8,75 %;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 8,75 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance;
\n
- à 4,80 % pour les assurances contre les autres risques de toute nature non exonérés de navigation maritime ou fluviale et contre les risques de toute nature de navigation aérienne;
\n
4° Pour les assurances sur la vie :
\n
- à 4,80 % pour les assurances sur la vie et assimilées, y compris les contrats de rente viagère, autre que celles indiquées ci-après;
\n
- à 4,40 % pour les assurances de groupe;
\n
- à 2,40 % pour les contrats de rente viagère immédiate ou différée de moins de trois ans, lorsque, au moment de la souscription du contrat, le souscripteur est âgé de plus de 60 ans ou atteint d'une infirmité le mettant dans l'impossibilité de subvenir par son travail aux nécessités de l'existence;
\n
5° Pour les assurances des crédits à l'exportation :
\n
- à 0,25 %;
\n
6° Pour toutes autres assurances :
\n
- à 9 % Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
" } }, "LEGIARTI000006311335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311335", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006273360", "@num": "5", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 5 () JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162858", "@fin": "1989-01-01", "#text": "TAXE SUR LES CONVENTIONS D'ASSURANCES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000048584636", "@fin": "1979-07-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 18 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
- à 30 % pour toutes les autres assurances contre l'incendie ;
\n
- toutefois les taux de la taxe sont réduits à 15 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 8,75 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 12 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
- à 4,80 % pour les assurances contre les autres risques de toute nature non exonérés de navigation maritime ou fluviale et contre les risques de toute nature de navigation aérienne ;
\n
4° Pour les assurances sur la vie :
\n
- à 5,15 % pour les assurances sur la vie et assimilées, y compris les contrats de rente viagère, autre que celles indiquées ci-après et pour les assurances de groupe ;
\n
- à 2,40 % pour les contrats de rente viagère immédiate ou différée de moins de trois ans, lorsque, au moment de la souscription du contrat, le souscripteur est âgé de plus de 60 ans ou atteint d'une infirmité le mettant dans l'impossibilité de subvenir par son travail aux nécessités de l'existence ;
\n
5° Pour les assurances des crédits à l'exportation :
\n
- à 0,25 % ;
\n
6° Pour toutes autres assurances :
\n
- à 9 % Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
" } }, "LEGIARTI000006311336": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311336", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311336.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162858", "@fin": "1989-01-01", "#text": "TAXE SUR LES CONVENTIONS D'ASSURANCES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000048584636", "@fin": "1979-07-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 18 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
- à 30 % pour toutes les autres assurances contre l'incendie ;
\n
- toutefois les taux de la taxe sont réduits à 15 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 8,75 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
- à 4,80 % pour les assurances contre les autres risques de toute nature non exonérés de navigation maritime ou fluviale et contre les risques de toute nature de navigation aérienne ;
\n
4° Pour les assurances sur la vie :
\n
- à 5,15 % pour les assurances sur la vie et assimilées, y compris les contrats de rente viagère, autre que celles indiquées ci-après et pour les assurances de groupe ;
\n
- à 2,40 % pour les contrats de rente viagère immédiate ou différée de moins de trois ans, lorsque, au moment de la souscription du contrat, le souscripteur est âgé de plus de 60 ans ou atteint d'une infirmité le mettant dans l'impossibilité de subvenir par son travail aux nécessités de l'existence ;
\n
5° Pour les assurances des crédits à l'exportation :
\n
- à 0,25 % ;
\n
5° bis Pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur :
\n
- à 18 % ;
\n
6° Pour toutes autres assurances :
\n
- à 9 % Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
" } }, "LEGIARTI000006311337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311337", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311337.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 24 I, II Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275454", "@num": "24", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 24 () JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048584636", "@fin": "1979-07-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
- à 30 % pour toutes les autres assurances contre l'incendie ;
\n
- toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 7 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
4° Pour les assurances sur la vie :
\n
- à 5,15 % pour les assurances sur la vie et assimilées, y compris les contrats de rente viagère, autre que celles indiquées ci-après et pour les assurances de groupe ;
\n
- à 2,40 % pour les contrats de rente viagère immédiate ou différée de moins de trois ans, lorsque, au moment de la souscription du contrat, le souscripteur est âgé de plus de 60 ans ou atteint d'une infirmité le mettant dans l'impossibilité de subvenir par son travail aux nécessités de l'existence ;
\n
5° (Abrogé) ;
\n
5° bis Pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur :
\n
- à 7 % ;
\n
6° Pour toutes autres assurances :
\n
- à 9 % Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
" } }, "LEGIARTI000006311338": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311338", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311338.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 17 III, IV Finances pour 1990 JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048584636", "@fin": "1979-07-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
- à 30 % pour toutes les autres assurances contre l'incendie ;
\n
- toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 7 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
4° (Abrogé) (1) ;
\n
5° (Abrogé) ;
\n
5° bis Pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur :
\n
- à 7 % ;
\n
6° Pour toutes autres assurances :
\n
- à 9 % Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
\n
(1) Cette abrogation s'applique à compter du 1er juillet 1990, sauf pour les opérations d'assurance sur la vie réalisées dans le cadre d'un plan d'épargne populaire pour lesquels la date d'application est fixée au 1er janvier 1990.
\n
" } }, "LEGIARTI000006311339": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311339", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311339.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006317961", "@num": "9", "#text": "Loi - art. 9 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 24 juin 1991", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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"@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
- à 30 % pour toutes les autres assurances contre l'incendie ;
\n
- toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 7 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
4° (Abrogé) ;
\n
5° (Abrogé) ;
\n
5° bis Pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur :
\n
- à 18 % ; ce taux est réduit à 9 p. 100 pour les contrats relatifs aux véhicules utilitaires d'un poids total autorisé en charge supérieur à 3,5 tonnes (1) ;
\n
6° Pour toutes autres assurances :
\n
- à 9 %.
\n
Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
\n
(1) Ces dispositions sont applicables à compter du 1er juillet 1991.
\n
" } }, "LEGIARTI000006311340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311340", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311340.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006318160", "@num": "26", "#text": "Loi - art. 26 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
A 30 % pour toutes les autres assurances contre l'incendie ;
\n
Toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
A 7 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
4° (Abrogé) ;
\n
5° (Abrogé) ;
\n
5° bis Pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur :
\n
A 18 %. Ce taux est réduit à 5 p. 100 pour les contrats relatifs aux véhicules utilitaires d'un poids total autorisé en charge supérieur à 3,5 tonnes (1) ;
\n
6° Pour toutes autres assurances :
\n
A 9 %.
\n
Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
\n
(1) Ces dispositions sont applicables à compter du 1er juillet 1992.
\n
" } }, "LEGIARTI000006311341": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311341", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311341.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006318528", "@num": "19", "#text": "Loi - art. 19 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
A 30 % pour toutes les autres assurances contre l'incendie ;
\n
Toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
A 7 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
4° (Abrogé) ;
\n
5° (Abrogé) ;
\n
5° bis A 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur.
\n
\n
6° Pour toutes autres assurances :
\n
A 9 %.
\n
Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
" } }, "LEGIARTI000006311342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006311342", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311342.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-03-09 7I-1-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006275707", "@num": "6", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 6 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048584636", "@fin": "1979-07-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
A 30 % pour toutes les autres assurances contre l'incendie ;
\n
Toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
A 7 % ;
\n
2° bis à 7 % pour les contrats d'assurance maladie ;
\n
3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
\n
4° (Abrogé) ;
\n
5° (Abrogé) ;
\n
5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur.
\n
\n
6° Pour toutes autres assurances :
\n
A 9 %.
\n
Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
\n
.
\n
" } }, "LEGIARTI000006311343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311343", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311343.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Jurisprudence 1999-03-05 7I-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
A 30 % pour toutes les autres assurances contre l'incendie ;
\n
Toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
A 7 % ;
\n
2° bis à 7 % pour les contrats d'assurance maladie ;
\n
3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
\n
4° (Abrogé) ;
\n
5° (Abrogé) ;
\n
5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur.
\n
\n
6° Pour toutes autres assurances :
\n
A 9 %.
\n
Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.
" } }, "LEGIARTI000006311344": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311344", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311344.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "Code rural L722-9, L722-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-02-13 7I-1-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 1999-03-05 7I-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
A 30 % pour toutes les autres assurances contre l'incendie ;
\n
Toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
A 7 % ;
\n
2° bis à 7 % pour les contrats d'assurance maladie ;
\n
3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
\n
4° (Abrogé) ;
\n
5° (Abrogé) ;
\n
5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;
\n
\n
6° Pour toutes autres assurances :
\n
A 9 %.
\n
Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.
" } }, "LEGIARTI000006311372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311372", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311372.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162861", "@fin": "1985-01-01", "#text": "DROIT FIXE DE PROCEDURE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure.
\n
\n
Ce droit est de :
\n
1° 25 F pour les décisions des tribunaux de police et celles qui ne statuent pas sur le fond;
\n
2° 125 F pour les autres décisions.
\n
Le droit est perçu et recouvré selon les règles applicables en matière d'enregistrement. Il n'est en aucun cas à la charge de la partie civile.
" } }, "LEGIARTI000006311373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311373", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311373.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162861", "@fin": "1985-01-01", "#text": "DROIT FIXE DE PROCEDURE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure.
\n
\n
Ce droit est de :
\n
1° 30 F pour les décisions des tribunaux de police et celles qui ne statuent pas sur le fond;
\n
2° 150 F pour les autres décisions.
\n
Le droit est perçu et recouvré selon les règles applicables en matière d'enregistrement. Il n'est en aucun cas à la charge de la partie civile.
" } }, "LEGIARTI000006311374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311374", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311374.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006274228", "@num": "2", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 2 (P) JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure.
\n
\n
Ce droit est de :
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1° 50 F pour les décisions des tribunaux de police et celles des juridictions qui ne statuent pas sur le fond ;
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2° 250 F pour les décisions de la Cour de cassation et celles des juridictions qui statuent sur le fond en matière correctionnelle et des cours qui statuent sur le fond en matière de police ;
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3° 500 F pour les décisions des cours d'assises qui statuent sur le fond.
\n
Les décisions rendues sur le fond s'entendent des jugements et arrêts des cours et tribunaux qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.
\n
Ce droit n'est pas perçu sur les jugements rendus par le juge pour enfants.
\n
Le droit est perçu et recouvré selon les règles applicables en matière d'enregistrement. Il n'est en aucun cas à la charge de la partie civile.
" } }, "LEGIARTI000006311375": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1993-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006311375", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311375.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006492072", "@num": "141", "#text": "Loi n°93-2 du 4 janvier 1993 - art. 141 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178780", "@nortexte": "JUSX9200023L", "@numtexte": "93-2", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 11 Finances rectificative pour 1993 JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.
\n
\n
Ce droit est de :
\n
1° 150 F pour les ordonnances pénales ;
\n
2° 150 F pour les autres décisions des tribunaux de police et celles des juridictions qui ne statuent pas sur le fond ;
\n
3° 600 F pour les décisions des tribunaux correctionnels ;
\n
4° 800 F pour les décisions des cours d'appel statuant en en matière correctionnelle et de police ;
\n
5° 2 500 F pour les décisions des cours d'assises.
\n
Il est de 1 000 F pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.
\n
Les décisions rendues sur le fond s'entendent des jugements et arrêts des cours et tribunaux qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.
\n
Ce droit n'est pas dû lorsque le condamné est mineur.
\n
Ce droit est recouvré sur chaque condamné comme en matière d'amendes et de condamnations pécuniaires par les comptables du Trésor. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.
\n
Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.
\n
Le recouvrement du droit fixe de procédure et des amendes pénales est garanti, d'une part, par le privilège général sur les meubles prévu à l'article 1920, d'autre part, par l'hypothèque légale prévue à l'article 1929 ter.
" } }, "LEGIARTI000006311376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-10", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311376", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311376.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.
\n
\n
Ce droit est de :
\n
1° 22 euros pour les ordonnances pénales ;
\n
2° 22 euros pour les autres décisions des tribunaux de police et celles des juridictions qui ne statuent pas sur le fond ;
\n
3° 90 euros pour les décisions des tribunaux correctionnels ;
\n
4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;
\n
5° 375 euros pour les décisions des cours d'assises.
\n
Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.
\n
Les décisions rendues sur le fond s'entendent des jugements et arrêts des cours et tribunaux qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.
\n
Ce droit n'est pas dû lorsque le condamné est mineur.
\n
Ce droit est recouvré sur chaque condamné comme en matière d'amendes et de condamnations pécuniaires par les comptables du Trésor. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.
\n
Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.
\n
Le recouvrement du droit fixe de procédure et des amendes pénales est garanti, d'une part, par le privilège général sur les meubles prévu à l'article 1920, d'autre part, par l'hypothèque légale prévue à l'article 1929 ter.
" } }, "LEGIARTI000006311377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-04-01", "DATE_DEBUT": "2004-03-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006311377", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311377.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1920, 1929 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006494412", "@num": "135", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 135 () JORF 10 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.
\n
\n
Ce droit est de :
\n
1° 22 euros pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;
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2° 22 euros pour les autres décisions des tribunaux de police et celles des juridictions qui ne statuent pas sur le fond ;
\n
3° 90 euros pour les décisions des tribunaux correctionnels ;
\n
4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;
\n
5° 375 euros pour les décisions des cours d'assises.
\n
Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.
\n
Les décisions rendues sur le fond s'entendent des jugements et arrêts des cours et tribunaux qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.
\n
Ce droit n'est pas dû lorsque le condamné est mineur.
\n
Ce droit est recouvré sur chaque condamné comme en matière d'amendes et de condamnations pécuniaires par les comptables du Trésor. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.
\n
Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.
\n
Le recouvrement du droit fixe de procédure et des amendes pénales est garanti, d'une part, par le privilège général sur les meubles prévu à l'article 1920, d'autre part, par l'hypothèque légale prévue à l'article 1929 ter.
" } }, "LEGIARTI000006311378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-02", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311378", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311378.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1018ABXXXXXAG" } }, "NOTA": { "CONTENU": "
(1) : La loi 2005-47 du 26 janvier 2005 ne s'applique pas, en matière civile, aux instances engagées avant la date de son entrée en vigueur. Les dispositions de l'article 9 de la loi 2005-47 entrent en vigueur le premier jour du troisième mois suivant sa publication. Toutefois, les affaires dont le tribunal de police ou la juridiction de proximité sont régulièrement saisis à cette date demeurent de la compétence de ces juridictions (cf article 11 de la loi 2005-47).
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006494555", "@num": "9", "#text": "Loi n°2005-47 du 26 janvier 2005 - art. 9 () JORF 27 janvier 2005 en vigueur le 1er avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000808829", "@nortexte": "JUSX0407800L", "@numtexte": "2005-47", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-26" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.
\n
\n
Ce droit est de :
\n
1° 22 euros pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;
\n
2° 22 euros pour les autres décisions des tribunaux de police et des juridictions de proximité (1) et celles des juridictions qui ne statuent pas sur le fond ;
\n
3° 90 euros pour les décisions des tribunaux correctionnels ;
\n
4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;
\n
5° 375 euros pour les décisions des cours d'assises.
\n
Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.
\n
Les décisions rendues sur le fond s'entendent des jugements et arrêts des cours et tribunaux qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.
\n
Ce droit n'est pas dû lorsque le condamné est mineur.
\n
Ce droit est recouvré sur chaque condamné comme en matière d'amendes et de condamnations pécuniaires par les comptables du Trésor. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.
\n
Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.
\n
Le recouvrement du droit fixe de procédure et des amendes pénales est garanti, d'une part, par le privilège général sur les meubles prévu à l'article 1920, d'autre part, par l'hypothèque légale prévue à l'article 1929 ter.
" } }, "LEGIARTI000019113176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2008-07-02" } }, "META_COMMUN": { "ID": "LEGIARTI000019113176", "URL": "article/LEGI/ARTI/00/00/19/11/31/LEGIARTI000019113176.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000019109603", "@num": "4", "#text": "LOI n°2008-644\n du 1er juillet 2008 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000019108902", "@nortexte": "JUSX0811207L", "@numtexte": "2008-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-01" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313311", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313344", "@num": "1929 ter", "#text": "Code général des impôts, CGI. - art. 1929 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576511", "@num": "411", "#text": "Code de procédure pénale - art. 411", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 22 euros pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 22 euros pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

3° 90 euros pour les décisions des tribunaux correctionnels ; Toutefois, ce droit est porté à 180 euros si le condamné n'a pas comparu personnellement, dès lors que la citation a été délivrée à personne ou qu'il est établi que le prévenu a eu connaissance de la citation, sauf s'il est jugé en son absence dans les conditions prévues par les premier et deuxième alinéas de l'article 411 du code de procédure pénale. Cette majoration ne s'applique pas si le condamné s'acquitte volontairement du montant du droit fixe de procédure dans un délai d'un mois à compter de la date où il a eu connaissance de la décision ;

4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 375 euros pour les décisions des cours d'assises.

Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Les décisions rendues sur le fond s'entendent des jugements et arrêts des cours et tribunaux qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est recouvré sur chaque condamné comme en matière d'amendes et de condamnations pécuniaires par les comptables du Trésor. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

Le recouvrement du droit fixe de procédure et des amendes pénales est garanti, d'une part, par le privilège général sur les meubles prévu à l'article 1920, d'autre part, par l'hypothèque légale prévue à l'article 1929 ter.

\n
" } }, "LEGIARTI000021642426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642426", "URL": "article/LEGI/ARTI/00/00/21/64/24/LEGIARTI000021642426.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585236", "@num": "L722-28", "#text": "Code rural - art. L722-28", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585207", "@num": "L722-9", "#text": "Code rural - art. L722-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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"@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

\n
\n

1° Pour les assurances contre l'incendie :

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\n

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

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\n

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

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\n

A 30 % pour toutes les autres assurances contre l'incendie ;

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\n

Toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;

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\n

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

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\n

A 7 % ;

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\n

2° bis à 7 % pour les contrats d'assurance maladie ;

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3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

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\n

4° (Abrogé) ;

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5° (Abrogé) ;

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5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

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\n
\n

6° Pour toutes autres assurances :

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\n

A 9 %.

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\n

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

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\n

A compter des impositions établies au titre de l'année 2011, le produit de la taxe est affecté aux départements.

\n
" } }, "LEGIARTI000022171937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022171937", "URL": "article/LEGI/ARTI/00/00/22/17/19/LEGIARTI000022171937.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006719882", "@num": "65-3", "#text": "Décret-loi du 30 octobre 1935 - art. 65-3", "@sens": "source", "@cidtexte": "JORFTEXT000000295221", "@typelien": "CITATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000022168097", "@num": "16", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000006310183", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de 9, 15 euros.
\n
Sont exonérés de la taxe :
\n
a. Les actes accomplis à la requête d'une personne qui bénéficie de l'aide juridique totale ou partielle et en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice ;
\n
b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 7° bis du 2 de l'article 635 ;
\n
c. Les actes qui, en matière mobilière :
\n
1° Sont exercés pour le compte d'un comptable public de l'Etat ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;
\n
2° ou qui, portant sur une somme n'excédant pas 530 euros, ne sont pas accomplis en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice et ne constituent pas une signification du certificat de non-paiement prévu à l'article 65-3 du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèque et relatif aux cartes de paiement.
\n
2. La taxe est due par les huissiers de justice pour le compte du débiteur. Elle est intégralement exigible dès que les encaissements, même partiels, des sommes dues au titre d'un acte accompli ont atteint ou dépassé son montant.
\n
3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.
" } }, "LEGIARTI000022174326": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-16", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022174326", "URL": "article/LEGI/ARTI/00/00/22/17/43/LEGIARTI000022174326.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000022168041", "@num": "34", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313311", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313344", "@num": "1929 ter", "#text": "Code général des impôts, CGI. - art. 1929 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576511", "@num": "411", "#text": "Code de procédure pénale - art. 411", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 22 euros pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 22 euros pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 375 euros pour les décisions des cours d'assises.

Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est recouvré sur chaque condamné comme en matière d'amendes et de condamnations pécuniaires par les comptables publics compétents. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

\n
" } }, "LEGIARTI000022334758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022334758", "URL": "article/LEGI/ARTI/00/00/22/33/47/LEGIARTI000022334758.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis à 7 % pour les contrats d'assurance maladie ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

A compter des impositions établies au titre de l'année 2011, le produit de la taxe est affecté aux départements.

" } }, "LEGIARTI000023378168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378168", "URL": "article/LEGI/ARTI/00/00/23/37/81/LEGIARTI000023378168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010- 1657 du 29 décembre 2010 art. 21 III : Les modifications induites par l'article 21 II de la présente loi sont applicables aux primes ou cotisations échues à compter du 1er janvier 2011.

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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis à 7 % pour les contrats d'assurance maladie ;

A 3,5 % pour les contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative à la condition que l'organisme ne recueille pas d'informations médicales auprès de l'assuré au titre de ce contrat ou des personnes souhaitant bénéficier de cette couverture, que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées à l'article L. 871-1 du code de la sécurité sociale, ainsi que pour les contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire à la condition que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées au même article L. 871-1 ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

A compter des impositions établies au titre de l'année 2011, le produit de la taxe est affecté aux départements, à l'exception du produit de la taxe afférente aux contrats visés au second alinéa du 2° bis, qui est affecté à la Caisse nationale des allocations familiales.

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L235-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 22 euros pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 22 euros pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

3° 90 euros pour les décisions des tribunaux correctionnels. Toutefois, ce droit est porté à 180 euros si le condamné n'a pas comparu personnellement, dès lors que la citation a été délivrée à personne ou qu'il est établi que le prévenu a eu connaissance de la citation, sauf s'il est jugé en son absence dans les conditions prévues par les premier et deuxième alinéas de l'article 411 du code de procédure pénale. Cette majoration ne s'applique pas si le condamné s'acquitte volontairement du montant du droit fixe de procédure dans un délai d'un mois à compter de la date où il a eu connaissance de la décision. Lorsque la personne a été condamnée pour le délit de conduite sous l'influence de produits stupéfiants prévu par l'article L. 235-1 du code de la route, le droit fixe de procédure est augmenté d'une somme fixée par décret en Conseil d'Etat, afin que le montant total du droit fixe soit égal au montant, arrondi à la dizaine inférieure, des indemnités maximales allouées aux personnes effectuant des analyses toxicologiques ;

4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 375 euros pour les décisions des cours d'assises.

Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

\n
" } }, "LEGIARTI000024577022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-25", "DATE_DEBUT": "2011-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024577022", "URL": "article/LEGI/ARTI/00/00/24/57/70/LEGIARTI000024577022.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1117 du 19 septembre 2011 article 9 III : Le I s'applique aux primes ou cotisations échues à compter du 1er octobre 2011.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis à 7 % pour les contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative à la condition que l'organisme ne recueille pas d'informations médicales auprès de l'assuré au titre de ce contrat ou des personnes souhaitant bénéficier de cette couverture, que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées à l'article L. 871-1 du code de la sécurité sociale, ainsi que pour les contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire à la condition que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées au même article L. 871-1 ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

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Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 22 euros pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 22 euros pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

4° 120 euros pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 375 euros pour les décisions des cours d'assises.

Il est de 150 euros pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Lorsque la personne a été condamnée pour conduite sous l'influence de substances ou plantes classées comme stupéfiants en application de l'article L. 235-1 du code de la route ou du 3° des articles 221-6-1,222-19-1 ou 222-20-1 du code pénal, les droits fixes de procédure prévus au présent article sont augmentés d'une somme, fixée par arrêté du ministre de la justice, égale au montant, arrondi à la dizaine inférieure, des indemnités maximales prévues pour les différentes analyses toxicologiques permettant d'établir la présence de stupéfiants dans le sang.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

\n
" } }, "LEGIARTI000028393364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000028393364", "URL": "article/LEGI/ARTI/00/00/28/39/33/LEGIARTI000028393364.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1203 du 23 décembre 2013 article 19 III : Les présentes dispositions s'appliquent aux primes ou cotisations échues à compter du 1er janvier 2014.

\n
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"2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° ter A 14 % pour les contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative et les contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire qui ne satisfont pas à l'ensemble des conditions prévues au 2° bis respectivement pour ces deux types de contrat ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

Le produit de la taxe est affecté aux départements, à l'exception du produit de la taxe afférente aux contrats visés au 2° bis, qui est affecté, par parts égales, à la Caisse nationale des allocations familiales et à la Caisse nationale de l'assurance maladie des travailleurs salariés et à l'exception d'une fraction du produit de la taxe afférente aux contrats mentionnés au 2° ter qui est affectée, pour la part correspondant à un taux de 5 %, à la Caisse nationale de l'assurance maladie des travailleurs salariés.

" } }, "LEGIARTI000028534122": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028534122", "URL": "article/LEGI/ARTI/00/00/28/53/41/LEGIARTI000028534122.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1203 du 23 décembre 2013 article 19 III : Les présentes dispositions s'appliquent aux primes ou cotisations échues à compter du 1er janvier 2014.

\n
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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

Le produit de la taxe est affecté aux départements et à la métropole de Lyon, dans les conditions prévues au 2° de l'article L. 3662-1 du code général des collectivités territoriales, à l'exception du produit de la taxe afférente aux contrats visés au 2° bis, qui est affecté, par parts égales, à la Caisse nationale des allocations familiales et à la Caisse nationale de l'assurance maladie des travailleurs salariés et à l'exception d'une fraction du produit de la taxe afférente aux contrats mentionnés au 2° ter qui est affectée, pour la part correspondant à un taux de 5 %, à la Caisse nationale de l'assurance maladie des travailleurs salariés.

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"LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

" } }, "LEGIARTI000030022871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030022871", "URL": "article/LEGI/ARTI/00/00/30/02/28/LEGIARTI000030022871.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2014-1654 du 29 décembre 2014 de finances pour 2015 article 35 XII : les présentes dispositions s'appliquent aux décisions des juridictions répressives prononcées à compter du 1er janvier 2015." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000029994874", "@num": "35", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. 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L235-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 31 € pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 31 € pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

3° 127 € pour les décisions des tribunaux correctionnels. Toutefois, ce droit est porté à 254 € si le condamné n'a pas comparu personnellement, dès lors que la citation a été délivrée à personne ou qu'il est établi que le prévenu a eu connaissance de la citation, sauf s'il est jugé en son absence dans les conditions prévues par les premier et deuxième alinéas de l'article 411 du code de procédure pénale. Cette majoration ne s'applique pas si le condamné s'acquitte volontairement du montant du droit fixe de procédure dans un délai d'un mois à compter de la date où il a eu connaissance de la décision ;

4° 169 € pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 527 € pour les décisions des cours d'assises.

Il est de 211 € pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

Le produit de ce droit est affecté, dans la limite de 7 millions d'euros par an, au Conseil national des barreaux.

Le présent article est applicable sur l'ensemble du territoire national.

\n
\n
" } }, "LEGIARTI000030022878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030022878", "URL": "article/LEGI/ARTI/00/00/30/02/28/LEGIARTI000030022878.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2014-1654 du 29 décembre 2014 de finances pour 2015 article 35 XII : les présentes dispositions s'appliquent aux primes ou cotisations échues à compter du 1er janvier 2015.

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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

3° à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis à 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur ;

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5° ter A 11,6 % pour les assurances de protection juridique définies aux articles L. 127-1 du code des assurances et L. 224-1 du code de la mutualité, autres que celles ayant pour objet exclusif ou principal de prendre en charge la défense pénale et le recours de droit commun en vue d'obtenir la réparation d'un préjudice personnel de l'assuré, suite à un accident ;

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6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

Le produit de la taxe est affecté aux départements et, dans les conditions prévues au 2° de l'article L. 3662-1 du code général des collectivités territoriales, à la métropole de Lyon, à l'exception :

a) Du produit de la taxe afférente aux contrats mentionnés au 2° bis du présent article, qui est affecté, par parts égales, à la Caisse nationale des allocations familiales et à la Caisse nationale de l'assurance maladie des travailleurs salariés ;

b) D'une fraction du produit de la taxe afférente aux contrats mentionnés au 2° ter, qui est affectée, pour la part correspondant à un taux de 5 %, à la Caisse nationale de l'assurance maladie des travailleurs salariés ;

c) D'une fraction du produit de la taxe afférente aux contrats mentionnés au 5° ter, qui est affectée, pour la part correspondant à un taux de 2,6 % et dans la limite de 25 millions d'euros par an, au Conseil national des barreaux.

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" } }, "LEGIARTI000030022884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030022884", "URL": "article/LEGI/ARTI/00/00/30/02/28/LEGIARTI000030022884.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2014-1654 du 29 décembre 2014 de finances pour 2015 article 35 XII : les dispositions du présent article s'appliquent aux actes accomplis à compter du 1er janvier 2015.

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\n
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art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000006310183", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de 11,16 €.

\n
\n

Sont exonérés de la taxe :

\n
\n

a. Les actes accomplis à la requête d'une personne qui bénéficie de l'aide juridique totale ou partielle et en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice ;

\n
\n

b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 7° bis du 2 de l'article 635 ;

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\n

c. Les actes qui, en matière mobilière :

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\n

1° Sont exercés pour le compte d'un comptable public de l'Etat ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;

\n
\n

2° ou qui, portant sur une somme n'excédant pas 530 euros, ne sont pas accomplis en application des règles de procédure se rattachant directement à une instance ou à l'exécution d'une décision de justice et ne constituent pas une signification du certificat de non-paiement prévu à l'article 65-3 du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèque et relatif aux cartes de paiement.

\n
\n

2. La taxe est due par les huissiers de justice pour le compte du débiteur. Elle est intégralement exigible dès que les encaissements, même partiels, des sommes dues au titre d'un acte accompli ont atteint ou dépassé son montant.

\n
\n

3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.

\n
\n

4. Le produit de la taxe est affecté, dans la limite de 11 millions d'euros par an, au Conseil national des barreaux.

" } }, "LEGIARTI000030028579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2015-12-31", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030028579", "URL": "article/LEGI/ARTI/00/00/30/02/85/LEGIARTI000030028579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2014-1554 du 22 décembre 2014 de financement de la sécurité sociale pour 2015 article 22 IV : Le présent article s'applique aux primes, cotisations ou fractions de primes ou de cotisations pour lesquelles un fait générateur d'imposition intervient à compter du 1er janvier 2016.

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"LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis (Abrogé) ;

2° ter (Abrogé) ;

3° A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° bis A 18 % pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur autres que les assurances relatives à l'obligation d'assurance en matière de véhicules terrestres à moteur prévue à l'article L. 211-1 du code des assurances ;

5° quater A 15 % pour les assurances relatives à l'obligation d'assurance en matière de véhicules terrestres à moteur prévue à l'article L. 211-1 du code des assurances et concernant les véhicules terrestres à moteur utilitaires d'un poids total autorisé en charge supérieur à 3,5 tonnes ainsi que les camions, camionnettes et fourgonnettes à utilisations exclusivement utilitaires des exploitations agricoles et exclusivement nécessaires au fonctionnement de celles-ci ;
\n
A 33 % pour les assurances relatives à l'obligation d'assurance en matière de véhicules terrestres à moteur instituée au même article L. 211-1 pour les véhicules autres que ceux mentionnés au premier alinéa du présent 5° quater ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

a) D'une fraction du produit de la taxe afférente aux contrats mentionnés au 5° ter, qui est affectée, pour la part correspondant à un taux de 2,6 % et dans la limite de 25 millions d'euros par an, au Conseil national des barreaux ;
\n
b) D'une fraction correspondant à un taux de 13,3 % du produit de la taxe au taux de 33 % et du produit de la taxe au taux de 15 % mentionnés au 5° quater, qui sont affectés dans les conditions prévues à l'article L. 131-8 du code de la sécurité sociale.

\n
" } }, "LEGIARTI000030159943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030159943", "URL": "article/LEGI/ARTI/00/00/30/15/99/LEGIARTI000030159943.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'article 99 de la loi n° 2014-1654 du 29 décembre 2014 a modifié cette date en la reportant du 1er janvier 2015 au 1er janvier 2017.

Le 3° du IV de l'article 15 de la loi n° 2016-1547 du 18 novembre 2016 a modifié cette date en la reportant du 1er janvier 2017 au 1er juillet 2017.

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Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 31 € pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 31 € pour les autres décisions des tribunaux de police et celles des juridictions qui ne statuent pas sur le fond ;

4° 169 € pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 527 € pour les décisions des cours d'assises.

Il est de 211 € pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Lorsque la personne a été condamnée pour conduite sous l'influence de substances ou plantes classées comme stupéfiants en application de l'article L. 235-1 du code de la route ou du 3° des articles 221-6-1, 222-19-1 ou 222-20-1 du code pénal, les droits fixes de procédure prévus au présent article sont augmentés d'une somme, fixée par arrêté du ministre de la justice, égale au montant, arrondi à la dizaine inférieure, des indemnités maximales prévues pour les différentes analyses toxicologiques permettant d'établir la présence de stupéfiants.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

Le présent article est applicable sur l'ensemble du territoire national.

\n
\n
" } }, "LEGIARTI000031780755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-28", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031780755", "URL": "article/LEGI/ARTI/00/00/31/78/07/LEGIARTI000031780755.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'article unique de la loi n° 2012-1441 du 24 décembre 2012 a modifié la date d'entrée en vigueur des articles 1 et 2 de la loi n° 2011-1862 du 13 décembre 2011 prévue à l'article 70 de ladite loi en la reportant du 1er janvier 2013 au 1er janvier 2015.
\n
L'article 99 de la loi n° 2014-1654 du 29 décembre 2014 a modifié cette date en la reportant du 1er janvier 2015 au 1er janvier 2017.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000031734463", "@num": "42", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. D269-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006573897", "@num": "L269-1", "#text": "Code de justice militaire. - art. L269-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071360", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029000955", "@num": "390", "#text": "Code de procédure pénale - art. 390 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047052887", "@num": "390-1", "#text": "Code de procédure pénale - art. 390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025453300", "@num": "A38-6", "#text": "Code de procédure pénale - art. A38-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031316480", "@num": "R15-33-37-5", "#text": "Code de procédure pénale - art. R15-33-37-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034565695", "@num": "R55", "#text": "Code de procédure pénale - art. R55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495097", "@num": "R55-3", "#text": "Code de procédure pénale - art. R55-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417582", "@num": "221-6-1", "#text": "Code pénal - art. 221-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417669", "@num": "222-19-1", "#text": "Code pénal - art. 222-19-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417673", "@num": "222-20-1", "#text": "Code pénal - art. 222-20-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576511", "@num": "411", "#text": "Code de procédure pénale - art. 411", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006841068", "@num": "L235-1", "#text": "Code de la route. - art. L235-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163022", "@fin": "2999-01-01", "#text": "Section V bis : Droit fixe de procédure", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006311372", "@fin": "1983-12-30", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311373", "@fin": "1985-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311374", "@fin": "1993-01-05", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311375", "@fin": "2002-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311376", "@fin": "2004-03-10", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311377", "@fin": "2005-04-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2004-03-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311378", "@fin": "2008-07-02", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113176", "@fin": "2010-05-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2008-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174326", "@fin": "2011-03-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023718342", "@fin": "2011-12-15", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025172392", "@fin": "2015-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022871", "@fin": "2016-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780755", "@fin": "2016-01-28", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927946", "@fin": "2017-07-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030159943", "@fin": "2022-01-01", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981634", "@fin": "2025-02-16", "@num": "1018 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202408", "@fin": "2999-01-01", "@num": "1018 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 31 € pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 31 € pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

4° 169 € pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 527 € pour les décisions des cours d'assises.

Il est de 211 € pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

Le présent article est applicable sur l'ensemble du territoire national.

\n
\n
" } }, "LEGIARTI000031780768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031780768", "URL": "article/LEGI/ARTI/00/00/31/78/07/LEGIARTI000031780768.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006719882", "@num": "65-3", "#text": "Décret-loi du 30 octobre 1935 - art. 65-3", "@sens": "source", "@cidtexte": "JORFTEXT000000295221", "@typelien": "CITATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000031734463", "@num": "42", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000006310183", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les actes des huissiers de justice sont soumis à une taxe forfaitaire de 13,04 € pour les actes accomplis à compter du 1er janvier 2016 et 14,89 € pour les actes accomplis à compter du 1er janvier 2017.

Sont exonérés de la taxe :

b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 7° bis du 2 de l'article 635 ;

c. Les actes qui, en matière mobilière :

1° Sont exercés pour le compte d'un comptable public de l'Etat ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;

3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.

4. (Abrogé).

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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis (Abrogé) ;

2° ter (Abrogé) ;

3° A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

5° ter A 12,5 % pour les primes ou cotisations échues à compter du 1er janvier 2016 et à 13,4 % pour les primes ou cotisations échues à compter du 1er janvier 2017, pour les assurances de protection juridique définies aux articles L. 127-1 du code des assurances et L. 224-1 du code de la mutualité, autres que celles ayant pour objet exclusif ou principal de prendre en charge la défense pénale et le recours de droit commun en vue d'obtenir la réparation d'un préjudice personnel de l'assuré, suite à un accident ;

A 33 % pour les assurances relatives à l'obligation d'assurance en matière de véhicules terrestres à moteur instituée au même article L. 211-1 pour les véhicules autres que ceux mentionnés au premier alinéa du présent 5° quater ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

a) D'une fraction du produit de la taxe afférente aux contrats mentionnés au 5° ter, qui est affectée, à hauteur de 35 millions d'euros en 2016 et de 45 millions d'euros à compter de 2017, au Conseil national des barreaux ;

b) D'une fraction correspondant à un taux de 13,3 % du produit de la taxe au taux de 33 % et du produit de la taxe au taux de 15 % mentionnés au 5° quater, qui sont affectés dans les conditions prévues à l'article L. 131-8 du code de la sécurité sociale.

\n
" } }, "LEGIARTI000031927946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-01", "DATE_DEBUT": "2016-01-28" } }, "META_COMMUN": { "ID": "LEGIARTI000031927946", "URL": "article/LEGI/ARTI/00/00/31/92/79/LEGIARTI000031927946.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030312384", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000031916546", "@num": "45", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 45", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000019113216", "@num": "707-2", "#text": "CODE DE PROCEDURE PENALE - art. 707-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019198244", "@num": "D269-15", "#text": "Code de justice militaire. - art. 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Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 31 € pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 31 € pour les autres décisions des tribunaux de police et des juridictions de proximité et celles des juridictions qui ne statuent pas sur le fond ;

4° 169 € pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 527 € pour les décisions des cours d'assises.

Il est de 211 € pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Lorsque la personne a été condamnée pour conduite sous l'influence de substances ou plantes classées comme stupéfiants en application de l'article L. 235-1 du code de la route ou du 3° des articles 221-6-1, 222-19-1 ou 222-20-1 du code pénal, les droits fixes de procédure prévus au présent article sont augmentés d'une somme, fixée par arrêté du ministre de la justice, égale au montant, arrondi à la dizaine inférieure, des indemnités maximales prévues pour les différentes analyses toxicologiques permettant d'établir la présence de stupéfiants.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

Le présent article est applicable sur l'ensemble du territoire national.

\n
\n
" } }, "LEGIARTI000033830369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "118", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-30", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033830369", "URL": "article/LEGI/ARTI/00/00/33/83/03/LEGIARTI000033830369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006491235", "@num": "28", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006491236", "@num": "29", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "JORFARTI000031732919", "@num": "42", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000042873162", "@num": "178", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 178", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000006311334", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006137009", "@fin": "2021-01-01", "#text": "Section II : De la contribution de l'Etat à la rétribution des avocats et des officiers publics ou ministériels.", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119611", "@fin": "2021-01-01", "#text": "CHAPITRE IV : Des avocats et des officiers publics ou ministériels", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094290", "@fin": "2021-01-01", "#text": "TITRE Ier : L'aide juridictionnelle", "@debut": "1992-01-01" } ] }, "@cid": "JORFTEXT000000721124", "@nor": "JUSC9120745D", "@num": "91-1266", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 91-1266 du 19 décembre 1991 portant application de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000721124", "@c_titre_court": "Décret n° 91-1266 du 19 décembre 1991" }, { "@fin": "2021-01-01", "#text": "Décret n°91-1266 du 19 décembre 1991 portant application de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique", "@debut": "1992-01-01", "@id_txt": "LEGITEXT000006078419", "@c_titre_court": "Décret n°91-1266 du 19 décembre 1991" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "1991-12-20", "@date_signature": "1991-12-19", "@num_parution_jo": "0296" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006496444", "@fin": "1996-10-12", "@num": "118", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006496445", "@fin": "2011-03-18", "@num": "118", "@etat": "MODIFIE", "@debut": "1996-10-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023723442", "@fin": "2012-03-14", "@num": "118", "@etat": "MODIFIE", "@debut": "2011-03-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025494874", "@fin": "2013-12-31", "@num": "118", "@etat": "MODIFIE", "@debut": "2012-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028424699", "@fin": "2015-03-14", "@num": "118", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030347674", "@fin": "2016-01-01", "@num": "118", "@etat": "MODIFIE", "@debut": "2015-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033830369", "@fin": "2018-12-30", "@num": "118", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038016153", "@fin": "2020-01-01", "@num": "118", "@etat": "MODIFIE", "@debut": "2018-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038027455", "@fin": "2021-01-01", "@num": "118", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la provision initiale prévue à l'article 28 de la loi du 10 juillet 1991 susvisée est fixé, en début d'année, par arrêté de l'ordonnateur compétent. Il est calculé sur la base d'une prévision portant, d'une part, sur les missions achevées dans l'année et, d'autre part, sur les missions engagées et susceptibles de donner lieu au versement d'une provision à l'avocat dans les conditions fixées par l'article 29 de la même loi, déduction faite du montant de la dotation affectée au barreau par le Conseil national des barreaux au titre de la répartition du produit des recettes qui lui sont affectées en application de l'article 1001 du code général des impôts et du V de l'article 42 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016.

Le montant des ajustements versés en cours d'année est également fixé par arrêté de l'ordonnateur compétent et calculé selon les mêmes modalités.

La liquidation de la dotation due par l'ordonnateur compétent à chaque barreau est effectuée en fin d'année à partir d'un état récapitulatif des missions achevées, après déduction du montant de la dotation effectivement versée à la caisse de règlements pécuniaires des avocats en application de l'article 1001 du code général des impôts et du V de l'article 42 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016.

Cet état est établi par la caisse des règlements pécuniaires des avocats et, après certification de sa régularité et de sa sincérité par le commissaire aux comptes, est visé par le bâtonnier. Après liquidation de la dotation due, la part de la dotation non utilisée est constatée à la fin de chaque année. Elle est reprise dans la comptabilité de l'année suivante.

Le solde correspondant à la différence entre le montant des provisions versées et celui de la dotation due au titre des missions achevées tel qu'il résulte de l'état liquidatif est déduit de la provision initiale de l'exercice suivant.

Le garde des sceaux, ministre de la justice, peut faire vérifier par les agents de son administration l'application des dispositions du présent article par les caisses des règlements pécuniaires des avocats.

" } }, "LEGIARTI000033830379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "117-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2016-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000033830379", "URL": "article/LEGI/ARTI/00/00/33/83/03/LEGIARTI000033830379.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006903006", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1", "@sens": "source", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006491236", "@num": "29", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFARTI000031732919", "@num": "42", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000042873180", "@num": "189", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 189", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000006311334", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006137009", "@fin": "2021-01-01", "#text": "Section II : De la contribution de l'Etat à la rétribution des avocats et des officiers publics ou ministériels.", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119611", "@fin": "2021-01-01", "#text": "CHAPITRE IV : Des avocats et des officiers publics ou ministériels", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094290", "@fin": "2021-01-01", "#text": "TITRE Ier : L'aide juridictionnelle", "@debut": "1992-01-01" } ] }, "@cid": "JORFTEXT000000721124", "@nor": "JUSC9120745D", "@num": "91-1266", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 91-1266 du 19 décembre 1991 portant application de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000721124", "@c_titre_court": "Décret n° 91-1266 du 19 décembre 1991" }, { "@fin": "2021-01-01", "#text": "Décret n°91-1266 du 19 décembre 1991 portant application de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique", "@debut": "1992-01-01", "@id_txt": "LEGITEXT000006078419", "@c_titre_court": "Décret n°91-1266 du 19 décembre 1991" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "1991-12-20", "@date_signature": "1991-12-19", "@num_parution_jo": "0296" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025494547", "@fin": "2013-12-31", "@num": "117-3", "@etat": "MODIFIE", "@debut": "2012-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028424691", "@fin": "2015-03-14", "@num": "117-3", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030347666", "@fin": "2016-12-29", "@num": "117-3", "@etat": "MODIFIE", "@debut": "2015-03-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033830379", "@fin": "2021-01-01", "@num": "117-3", "@etat": "ABROGE", "@debut": "2016-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le Conseil national des barreaux transmet au ministère de la justice :

1° Tous les mois, le montant perçu au cours du mois au titre des recettes qui lui sont affectées en application de l'article 1001 du code général des impôts et du V de l'article 42 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, la répartition des dotations arrêtées à ce titre par barreau au cours du mois et le montant du versement effectué sur le compte spécial de l'Union nationale des caisses de règlements pécuniaires des avocats au cours du mois ;

2° A la fin de chaque trimestre, la situation du compte bancaire spécial sur lequel sont versées les recettes susmentionnées, en retraçant le détail des entrées et sorties de fonds au cours du trimestre ;

3° A la fin de chaque année, un rapport relatif à la gestion du produit de ces recettes, dont le contenu est fixé par arrêté conjoint du ministre de la justice et du ministre du budget ;

4° A la fin de chaque année, le rapport du commissaire aux comptes certifiant les comptes annuels relatifs à la gestion du produit de ces recettes, notamment le montant annuel des charges de gestion exposées par le Conseil national des barreaux et l'Union nationale des caisses de règlements pécuniaires des avocats ainsi que les produits financiers tirés du produit de ces recettes et leur emploi.

II.-L'Union nationale des caisses de règlements pécuniaires des avocats transmet au ministère de la justice :

1° Tous les mois, le montant des dotations versées aux caisses de règlements pécuniaires des avocats en application de la convention de gestion avec le Conseil national des barreaux prévue au deuxième alinéa de l'article 21-1 de la loi n° 71-1130 du 31 décembre 1971 ;

2° Mensuellement, les états de trésorerie consolidés de l'ensemble des caisses de règlements pécuniaires des avocats prévus à l'article 37 du règlement type pris pour l'application de l'article 29 de la loi du 10 juillet 1991 ;

3° Trimestriellement, la situation du compte bancaire spécial dédié aux versements aux caisses de règlements pécuniaires des avocats retraçant le détail des entrées et sorties de fonds ;

4° Annuellement, les états liquidatifs consolidés des caisses de règlements pécuniaires des avocats.

\n
" } }, "LEGIARTI000033830387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "117-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033830387", "URL": "article/LEGI/ARTI/00/00/33/83/03/LEGIARTI000033830387.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Décret n° 2016-1876 du 27 décembre 2016, art. 49 : Disposition applicable à compter du 1er janvier 2016 , conformément au VII de l'article 42 de la loi du 29 décembre 2015 de finances pour 2016.
\n

(2) Décret n° 2016-1876 du 27 décembre 2016, art. 51 : Cette modification est applicable à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006903006", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000037975055", "@num": "117-1-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000018399850", "@num": "17-15", "#text": "Décret n°91-1369 du 30 décembre 1991 - art. 17-15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174902", "@nortexte": "JUSC9121053D", "@numtexte": "91-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "JORFARTI000031732919", "@num": "42", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716029", "@num": "17", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000006311334", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006137009", "@fin": "2021-01-01", "#text": "Section II : De la contribution de l'Etat à la rétribution des avocats et des officiers publics ou ministériels.", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119611", "@fin": "2021-01-01", "#text": "CHAPITRE IV : Des avocats et des officiers publics ou ministériels", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094290", "@fin": "2021-01-01", "#text": "TITRE Ier : L'aide juridictionnelle", "@debut": "1992-01-01" } ] }, "@cid": "JORFTEXT000000721124", "@nor": "JUSC9120745D", "@num": "91-1266", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 91-1266 du 19 décembre 1991 portant application de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000721124", "@c_titre_court": "Décret n° 91-1266 du 19 décembre 1991" }, { "@fin": "2021-01-01", "#text": "Décret n°91-1266 du 19 décembre 1991 portant application de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique", "@debut": "1992-01-01", "@id_txt": "LEGITEXT000006078419", "@c_titre_court": "Décret n°91-1266 du 19 décembre 1991" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "1991-12-20", "@date_signature": "1991-12-19", "@num_parution_jo": "0296" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006496439", "@fin": "2000-04-21", "@num": "117-1", "@etat": "MODIFIE", "@debut": "1996-10-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006496440", "@fin": "2001-06-15", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2000-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006496441", "@fin": "2002-03-20", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2001-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006496442", "@fin": "2012-03-14", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2002-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025494870", "@fin": "2013-06-10", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2012-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027522766", "@fin": "2013-12-31", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2013-06-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028424686", "@fin": "2015-03-14", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030347658", "@fin": "2017-01-01", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2015-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033830387", "@fin": "2020-01-01", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038016144", "@fin": "2020-01-01", "@num": "117-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041393428", "@fin": "2021-01-01", "@num": "117-1", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les caisses des règlements pécuniaires des avocats tiennent une comptabilité annuelle de la gestion des fonds de l'aide juridictionnelle et de l'aide à l'intervention de l'avocat dans les procédures non juridictionnelles

Elles enregistrent dans les conditions fixées par arrêté du garde des sceaux, ministre de la justice :

1° Les opérations inscrites sur le compte spécial :

a) Dotations versées par l'Etat au titre de sa part contributive à la rétribution des avocats, conformément aux articles 118 et 132-4 ;

b) Dotations arrêtées par le Conseil national des barreaux au titre des recettes qui lui sont affectées en application de l'article 1001 du code général des impôts et du V de l'article 42 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 et qui sont affectées au paiement des missions d'aide juridique (1) en application du deuxième alinéa de l'article 21-1 de la loi n° 71-1130 du 31 décembre 1971 ;

c) Contributions dues par l'Etat au titre des missions achevées ainsi que provisions au titre des missions en cours ;

2° Les rétributions versées aux avocats au titre des missions achevées ;

3° La dotation complémentaire versée par l'Etat et les rétributions versées aux avocats au titre des protocoles conclus au titre des articles 91 et 132-6 ; (2)

4° Les produits financiers provenant du placement des fonds disponibles.

A la fin de chaque année, le commissaire aux comptes porte à la connaissance du président de la caisse des règlements pécuniaires des avocats les contrôles et vérifications auxquels il a procédé sur les enregistrements visés ci-dessus et formule ses observations. Ce rapport est présenté à la prochaine assemblée générale.

Le président de la caisse des règlements pécuniaires des avocats communique ensuite ce rapport à l'ordonnateur compétent ou à son délégataire, au Conseil national des barreaux et à l'Union nationale des caisses de règlements pécuniaires des avocats ainsi qu'au président du conseil départemental de l'accès au droit.

" } }, "LEGIARTI000037990693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037990693", "URL": "article/LEGI/ARTI/00/00/37/99/06/LEGIARTI000037990693.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. 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\n

Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis (Abrogé) ;

2° ter (Abrogé) ;

3° A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

c) Du produit de la taxe afférente aux contrats d'assurance en cas de décès souscrits en garantie du remboursement d'un prêt mentionnés au 5° de l'article 995, qui est affecté à la société mentionnée à l'article L. 313-19 du code de la construction et de l'habitation, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012. Le produit annuel excédant ce plafond est reversé au budget de l'Etat.

Les tarifs mentionnés aux 1° à 6° du présent article sont réduits de moitié pour les primes afférentes à des risques situés dans le Département de Mayotte.

\n
" } }, "LEGIARTI000041466128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Y", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041466128", "URL": "article/LEGI/ARTI/00/00/41/46/61/LEGIARTI000041466128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au D du XI de l’article 21 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux actes établis à compter du 1er janvier 2020.

Aux termes du f du XI de l'article 21 précité, l'abrogation des dispositions de l'article 302 bis Y résultant du 3° du I dudit article, s'applique aux actes établis à compter du 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006719882", "@num": "65-3", "#text": "Décret-loi du 30 octobre 1935 - art. 65-3", "@sens": "source", "@cidtexte": "JORFTEXT000000295221", "@typelien": "CITATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "LEGIARTI000030022913", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030347666", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000030347674", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000041469897", "@num": "42", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006310183", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147037", "@fin": "2999-01-01", "#text": "Chapitre XII : Taxe forfaitaire sur les actes des huissiers de justice", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304621", "@fin": "1998-04-22", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304622", "@fin": "1999-03-31", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304623", "@fin": "2002-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304624", "@fin": "2010-05-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171937", "@fin": "2015-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022884", "@fin": "2016-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780768", "@fin": "2020-01-01", "@num": "302 bis Y", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041466128", "@fin": "2021-01-01", "@num": "302 bis Y", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe :

b. Les actes désignés aux 3° à 7° du 1 et aux 2° à 7° bis du 2 de l'article 635 , dans sa rédaction applicable au 31 décembre 2019 ;

c. Les actes qui, en matière mobilière :

1° Sont exercés pour le compte d'un comptable public de l'Etat ainsi que de la sécurité sociale et des groupements mutualistes régis par le code de la mutualité ;

3. Elle est constatée, recouvrée et contrôlée selon les règles, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.

4. (Abrogé).

" } }, "LEGIARTI000041470032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041470032", "URL": "article/LEGI/ARTI/00/00/41/47/00/LEGIARTI000041470032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du XX de l'article 81 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "JORFTEXT000025044460", "#text": "LOI n°2011-1977 du 28 décembre 2011 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000039793001", "@num": "81", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000051173377", "@num": "113", "#text": "LOI n°2025-127 du 14 février 2025 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051273754", "@num": "24", "#text": "LOI n°2025-199 du 28 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028529879", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585236", "@num": "L722-28", "#text": "Code rural - art. L722-28", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585207", "@num": "L722-9", "#text": "Code rural - art. L722-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792738", "@num": "L127-1", "#text": "Code des assurances - art. L127-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792409", "@num": "L224-1", "#text": "Code de la mutualité - art. L224-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824896", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. 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\n

Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis (Abrogé) ;

2° ter (Abrogé) ;

3° A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

c) Du produit de la taxe afférente aux contrats d'assurance en cas de décès souscrits en garantie du remboursement d'un prêt mentionnés au 5° de l'article 995, qui est affecté a ̀ la société mentionnée a ̀ l'article L. 313-19 du code de la construction et de l'habitation, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012. Le produit annuel excédant ce plafond est reverse ́ au budget de l'Etat.

Les tarifs mentionnés aux 1° à 6° du présent article sont réduits de moitié pour les primes afférentes à des risques situés dans le Département de Mayotte.

\n
" } }, "LEGIARTI000042913873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042913873", "URL": "article/LEGI/ARTI/00/00/42/91/38/LEGIARTI000042913873.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XV de l’article 82 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

Conformément au II de l’article 153 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions s'appliquent aux primes, cotisations et accessoires dont l'échéance intervient à compter du 1er janvier 2021 et jusqu'au 31 décembre 2023.

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\n

Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis (Abrogé) ;

2° ter (Abrogé) ;

3° A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

c) Du produit de la taxe afférente aux contrats d'assurance en cas de décès souscrits en garantie du remboursement d'un prêt mentionnés au 5° de l'article 995, qui est affecté au budget général de l'Etat.

Les tarifs mentionnés aux 1° à 6° du présent article sont réduits de moitié pour les primes afférentes à des risques situés dans le Département de Mayotte.

\n
" } }, "LEGIARTI000044981634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1018 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981634", "URL": "article/LEGI/ARTI/00/00/44/98/16/LEGIARTI000044981634.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues au V de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021.

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Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné.

Ce droit est de :

1° 31 € pour les ordonnances pénales en matière contraventionnelle ou correctionnelle ;

2° 31 € pour les autres décisions des tribunaux de police et celles des juridictions qui ne statuent pas sur le fond ;

4° 169 € pour les décisions des cours d'appel statuant en matière correctionnelle et de police ;

5° 527 € pour les décisions des cours d'assises.

Il est de 211 € pour les décisions de la Cour de cassation statuant en matière criminelle, correctionnelle ou de police.

Lorsque la personne a été condamnée pour conduite sous l'influence de substances ou plantes classées comme stupéfiants en application de l'article L. 235-1 du code de la route ou du 3° des articles 221-6-1, 222-19-1 ou 222-20-1 du code pénal, les droits fixes de procédure prévus au présent article sont augmentés d'une somme, fixée par arrêté du ministre de la justice, égale au montant, arrondi à la dizaine inférieure, des indemnités maximales prévues pour les différentes analyses toxicologiques permettant d'établir la présence de stupéfiants.

Ce droit n'est pas dû lorsque le condamné est mineur.

Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.

Le présent article est applicable sur l'ensemble du territoire national.

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"2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2025-02-16", "@num": "1001", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202426", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les acquisitions et échanges faits par l’Etat, les partages de biens entre lui et les particuliers, et tous autres actes faits à ce sujet sont enregistrés gratis.

Cette disposition n’est pas applicable aux établissements publics de l’Etat autres que les établissements publics scientifiques, d’enseignement, d’assistance et de bienfaisance.

" } }, "LEGIARTI000048835732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048835732", "URL": "article/LEGI/ARTI/00/00/48/83/57/LEGIARTI000048835732.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XV de l’article 82 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. 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Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :

1° Pour les assurances contre l'incendie :

A 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par les articles L722-9 et L722-28 du code rural et de la pêche maritime, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;

A 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;

A 30 % pour toutes les autres assurances contre l'incendie ;

2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :

A 7 % ;

2° bis (Abrogé) ;

2° ter (Abrogé) ;

3° A 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;

4° (Abrogé) ;

5° (Abrogé) ;

6° Pour toutes autres assurances :

A 9 %.

Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 5° bis.

Les tarifs mentionnés aux 1° à 6° du présent article sont réduits de moitié pour les primes afférentes à des risques situés dans le Département de Mayotte.

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Article 16 ENTIEREMENT_MODIF (Décret n° 2016-1876 du 27 décembre 2016 portant diverses dispositions relatives à l'aide juridique)