{ "article": { "LEGIARTI000033760676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033760676", "URL": "article/LEGI/ARTI/00/00/33/76/06/LEGIARTI000033760676.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033807566", "@num": "4", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033867779", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033867774", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033760522", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033760528", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2017-01-01" } ] }, "@cid": "JORFTEXT000033734169", "@nor": "ECFX1623958L", "@num": "2016-1917", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033734169", "@c_titre_court": "LOI n° 2016-1917 du 29 décembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1)", "@debut": "2017-01-01", "@id_txt": "LEGITEXT000033760521", "@c_titre_court": "LOI n°2016-1917 du 29 décembre 2016" } ], "@date_publi": "2016-12-30", "@date_signature": "2016-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033760676", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033734199", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Loi n° 72-657 du 13 juillet 1972
\n Art. 4\n
\n

\n
" } }, "LEGIARTI000033807566": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033807566", "URL": "article/LEGI/ARTI/00/00/33/80/75/LEGIARTI000033807566.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006762419", "@num": "5", "#text": "Décret n°70-368 du 29 avril 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511658", "@num": "19", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006579684", "@num": "5", "#text": "Décret n°72-1076 du 1 décembre 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695564", "@numtexte": "72-1076", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-01" }, { "@id": "LEGIARTI000006782405", "@num": "CHAPITRE 6", "#text": "Arrêté du 23 avril 1982 - art. CHAPITRE 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316939", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-04-23" }, { "@id": "LEGIARTI000006581575", "@num": "18-1", "#text": "Décret n°93-306 du 9 mars 1993 - art. 18-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542487", "@nortexte": "COMK9307001D", "@numtexte": "93-306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006581579", "@num": "18-5", "#text": "Décret n°93-306 du 9 mars 1993 - art. 18-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542487", "@nortexte": "COMK9307001D", "@numtexte": "93-306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006330185", "@num": "3", "#text": "Décret n°96-473 du 31 mai 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742897", "@nortexte": "COMK9604002D", "@numtexte": "96-473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-31" }, { "@id": "LEGIARTI000006824008", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746166", "@nortexte": "COMK9607002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-26" }, { "@id": "LEGIARTI000006594821", "@num": "7", "#text": "Décret n°96-1097 du 16 décembre 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746506", "@nortexte": "COMK9604006D", "@numtexte": "96-1097", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-16" }, { "@id": "LEGIARTI000006824014", "@num": "Annexe I", "#text": "Arrêté du 12 décembre 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187525", "@nortexte": "ECOA9730701A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-12" }, { "@id": "LEGIARTI000020155026", "#text": "Arrêté du 14 janvier 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000033760676", "@num": "21", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000020998148", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022787350", "@num": "R752-10", "#text": "Code de commerce - art. R752-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006265713", "@num": "R310-10", "#text": "Code de commerce. - art. R310-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270483", "@num": "R752-11", "#text": "Code de commerce. - art. R752-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738213", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006095385", "@fin": "2999-01-01", "#text": "Titre Ier : Financement.", "@debut": "1972-07-14" } ] }, "@cid": "JORFTEXT000000875580", "@num": "72-657", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certains commerçants et ‎artisans âgés ‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000875580", "@c_titre_court": "Loi n° 72-657 du 13 juillet 1972" }, { "@fin": "2999-01-01", "#text": "Loi n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégories de commerçants et artisans âgés", "@debut": "1972-07-14", "@id_txt": "LEGITEXT000006068450", "@c_titre_court": "Loi n° 72-657 du 13 juillet 1972" } ], "@date_publi": "1972-07-14", "@date_signature": "1972-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006511486", "@fin": "1996-04-13", "@num": "4", "@etat": "MODIFIE", "@debut": "1972-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006511487", "@fin": "2002-12-31", "@num": "4", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006511488", "@fin": "2009-01-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019294887", "@fin": "2010-01-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642501", "@fin": "2017-01-01", "@num": "4", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033807566", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est déclarée et payée avant le 15 juin de l'année au titre de laquelle elle est due.

Lorsque le montant de la taxe fait l'objet de la majoration prévue au dernier alinéa de l'article 3, le paiement de la taxe donne lieu au versement d'un acompte égal à 50 % du montant de la taxe ainsi majorée.
\n
Cet acompte s'impute sur le montant de la taxe dû le 1er janvier de l'année suivante ou, en cas de cessation d'activité au cours de l'année où l'acompte est acquitté, sur le montant de la taxe dû à raison de cette cessation, en application du II de l'article 6.
\n
Lorsque le montant de la somme imputable est supérieur au montant de la taxe sur laquelle il s'impute, l'excédent est restitué.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000033807566", "cible": true, "cidtexte": "JORFTEXT000033734169", "id": "LEGIARTI000033760676", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033760676", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1))